diff --git a/.github/workflows/ci.yml b/.github/workflows/ci.yml index 3229c3ee..582830b5 100644 --- a/.github/workflows/ci.yml +++ b/.github/workflows/ci.yml @@ -182,6 +182,8 @@ jobs: tests/test_manifest_report_fixtures.py tests/test_canonical_baseline.py tests/test_pdf_canonical_baseline.py + tests/test_pdf_ledger_location.py + tests/test_financial_corpus.py tests/test_pdf_matching_boundary.py tests/test_pdf_observation_emission.py tests/test_pdf_observation_identity.py diff --git a/.gitignore b/.gitignore index ce47748b..519e49a1 100644 --- a/.gitignore +++ b/.gitignore @@ -144,3 +144,6 @@ docs/research/pdf-backend-bakeoff/validation/external-validity/results/x*.json dist/ build/ *.egg-info/ + +# Jupyter autosave copies, written next to any notebook that is opened (docs/research/). +.ipynb_checkpoints/ diff --git a/CONTRIBUTING.md b/CONTRIBUTING.md index 39a3077d..d8dad346 100644 --- a/CONTRIBUTING.md +++ b/CONTRIBUTING.md @@ -299,7 +299,7 @@ What to look at, roughly in priority order: - **Correctness of the diff itself.** This is the product. Passing tests are necessary, not sufficient: a diff can be green and still wrong. For any change that affects diff output, **run the tool on a real bill and eyeball the report** rather than trusting the suite alone. To check the PDF and XML pipelines against each other, render each to its own HTML file (see [TESTING.md](TESTING.md#comparing-the-two-pipelines-by-eye)). - **The risk hotspots**, where a bug does the most damage: - - **Parser accuracy** (`src/deltatrack/bill_tree.py`, `src/deltatrack/parsers/`) -- does the bill's structure come through intact? A missing or mis-nested section corrupts everything downstream. See [docs/parser-validation.md](docs/parser-validation.md). + - **Parser accuracy** (`src/deltatrack/bill_tree.py`, `src/deltatrack/parsers/`) -- does the bill's structure come through intact? A missing or mis-nested section corrupts everything downstream. See [docs/parser-validation.md](docs/parser-validation.md). For PDF headings, the ledger checks in [TESTING.md](TESTING.md#the-ledger-location-pin-and-when-you-may-regenerate-it) show where each amount moved. - **Financial diff** (`src/deltatrack/diff_bill.py` and its financial filtering) -- dollar amounts and their changes must be exact. - **The canonical schema contract** (`src/deltatrack/formatters/canonical.py`) -- both pipelines and the renderer depend on it, so a breaking change there ripples everywhere. - **Tests for the change.** New behavior should come with a test that would fail without the fix. Judge that by the red-green delta on your own machine rather than by the totals the author reported, and compare like-for-like selections — [TESTING.md](TESTING.md#reading-test-counts) explains what a count does and does not tell you, including which differences are a fail-open signal rather than an environment difference. diff --git a/README.md b/README.md index 117a62cd..3fe57815 100644 --- a/README.md +++ b/README.md @@ -147,15 +147,15 @@ The index is read from BILLSTATUS ZIPs in `bills/`, which are **not** part of a *internal* diff dictionary, not the versioned canonical JSON that is the published interchange contract between the engine and its consumers. Use the canonical document instead: [`schema/canonical-diff.md`](schema/canonical-diff.md) specifies it, and the HTML -report's **Export and share → Download `diff.json`** button produces one. +report's **Export and share changes → Download `diff.json`** button produces one. ### HTML report `--format html` produces a self-contained HTML file that can be opened in any browser with no install or server required. See [examples/](examples/) for sample reports you can open immediately. The report includes: -- **Header** with bill number, congress, and version numbers (e.g., "v1: reported-in-house → v2: engrossed-in-house") +- **Header** with the bill number and title, then one line per version ("Before: …" / "After: …", with the version number where the input has one; for an upload, the file name as given) and the Congress - **Sidebar** listing all changed sections with color-coded change type badges. Type in the filter box to narrow the list. Click any item to jump to that section. -- **Financial summary table** showing dollar amounts before and after, with change amounts and percentages. Click column headers to sort. Click a row to jump to that section's detail. Sections with floor amendment annotations show a warning badge. +- **Financial views** ([ADR 0023](docs/decisions/0023-financial-ledger-views.md)): **Financials – Version A** and **Version B** list every money-bearing section of one version with each dollar amount's type (appropriation, rescission, cap, earmark, …), a category key, sorting, and the section's text highlighted clause by clause; **Inferred Financial Comparison** lists the changes whose sections hold money, Version A's amount beside Version B's, the difference in money given out, and links to each version's section. Each exports a CSV. The types are read from the bill's wording by a versioned classifier and are not authoritative; each view says so. - **Change cards** for each modified, added, removed, or moved section. Modified sections show word-level inline diffs: additions highlighted in green, deletions in red strikethrough. Moved sections show both the old and new location, plus body text. - **Prev/next buttons** in the bottom right corner to step through changes one at a time. diff --git a/TESTING.md b/TESTING.md index b2427e13..c00ec2b8 100644 --- a/TESTING.md +++ b/TESTING.md @@ -19,7 +19,7 @@ comparison needs no key and no internet connection. ## How accuracy is checked -Accuracy is checked in six ways. Each one answers a different question, and +Accuracy is checked in eight ways. Each one answers a different question, and each has limits worth being honest about. There is no single accuracy percentage that would be truthful across all of appropriations, so we describe what each layer does and does not establish. @@ -172,6 +172,48 @@ position, so it confirms a passage is present somewhere in the version, not that it appears in the right place. It also cannot cover draft bills at all, which have no official version to compare against; that is check 4's job. +### 7. Cross-checking *where* the PDF files each dollar amount + +Check 5 confirms every dollar amount in the official version turns up somewhere in +the PDF. This one asks whether it turns up under the right heading. For every bill we +have in both forms, each amount in the official version is lined up with the same +amount in the PDF reading, in document order, and the two locations (the headings the +amount sits under) are compared. Each amount lands in one of a few grades: same place; +same place under a slightly different label; the right place but with a parent heading +missing; the right heading under the wrong parent; or filed under a different heading +entirely. The first three are acceptable, since a heading left out is visible, while a +wrong one is not. The count in each grade is frozen per bill version, so a change that +files money under the wrong heading more often fails, and one that improves it has to +be locked in on purpose. + +**Limit:** the official version's own reader is the answer key. It shows every heading +the file tags, but the file does not say how far a heading over several accounts reaches, +so the reader shows it over the first account only; where the PDF reads a longer reach +from the print, the "wrong parent" grade can overstate PDF errors +([ADR 0024](docs/decisions/0024-xml-breadcrumb-keeps-every-heading.md)). The totals are +reported per kind of bill (regular appropriations, continuing resolution, supplemental, +reconciliation, authorizing law), so one kind cannot hide behind another's volume. Draft +bills have no official version, so this check cannot cover them. + +### 8. Checking the financial views against the research that defined them + +The report's financial views type every dollar amount (appropriation, rescission, cap, +earmark, …) with the rules the research notebook in `docs/research/financial-semantics/` +defined and proved on the official version of a bill. The product mostly reads PDFs, so +the check is that the same bill read from its PDF gives the notebook's rows: the same +clauses, types, amounts and review flags, in the same order. On H.R. 4366 as reported it +does, row for row; on the Senate's three-bill amendment the PDF gives 619 of the 622 rows, +with the same appropriation total, and the three rows it misses are sections the PDF +reader does not start (lettered numbers such as `SEC. 119A.`), which the report flags. The +rows are frozen under the version of the rules that produced them, so the rules cannot +change without their version number changing ([ADR 0023](docs/decisions/0023-financial-ledger-views.md)). +Each view also states how many dollar figures the version's text holds and whether all +of them are shown. + +**Limit:** this checks that the rules are applied the same way to a PDF as to the official +text, not that the rules are right. A type is the rules' reading of the wording, and the +report says so on every financial view. + ## Known soft spots We keep these in the open rather than papering over them: @@ -324,6 +366,100 @@ Note what the sentinel cannot see. Two corpus-invisible behaviours move zero of pairs and are bound only by synthetic fixtures in `tests/test_round1_stages.py`, so "the corpus is still green" is not evidence about them. +### The ledger-location pin, and when you may regenerate it + +`tests/test_pdf_ledger_location.py` measures where the PDF pipeline files each dollar amount, +against the XML twin of the same version ([ADR 0022](docs/decisions/0022-pdf-heading-convergence.md)). +Every amount in the XML ledger is aligned with the same amount in the PDF ledger and its two +locations are compared level by level, the whole path, not just the account and its parent: + +| tier | the PDF path, against the XML's | counted as | +|---|---|---| +| `T0` | identical | true hit | +| `T1` | the same levels in the same order, a label differs (a joined, tail or near-variant name) | tolerated | +| `T2` | the XML's ancestors in order, with some left out | tolerated | +| `T3` | an ancestor that is wrong, extra or out of order | not tolerated | +| `T4` | a different account or section | not tolerated | +| `MISS` | no PDF amount to pair with | not tolerated | + +`tests/test_ledger_location_scorer.py` pins each case on hand-built paths. The tier counts for +every committed dual-format version (enrolled excluded) are pinned in +`tests/data/ledger_location_baseline.json`. + +The pin is exact in both directions. More not-tolerated amounts (`T3`, `T4`, `MISS`) or fewer +true hits (`T0`) is a regression. An improvement also fails, so it gets locked in: + +```bash +UPDATE_LEDGER_BASELINE=1 uv run pytest tests/test_pdf_ledger_location.py +``` + +#### Two readings: the tier totals, and the per-amount check + +The **tier totals** are the formal result. They are what the pin holds, what a heading change is +optimized toward, and what an ADR reports. The **per-amount check** is informal: it follows each +amount from one parser to another and lists every amount whose tier got worse, with the XML +path and the path before and after. It is not pinned and is not a gate. It exists because a +total hides a regression whenever another amount in the same version improves: one amount +moving `T2 → T3` and another `T3 → T2` leaves every count as it was. Use it to find and explain +regressions; report the totals as the result. + +Both come from `tests/ledger_location.py`, which prints the totals for whichever parser is +importable, so the "before" is the base branch's `src/` on `PYTHONPATH`. `--save` writes every +amount's locations; `--against` compares a later run with them. The comparison grades both runs +with the scorer that is checked out, so a scorer change never passes for a parser change. +`--extra bills` adds your locally fetched versions to both readings (they are not pinned): + +```bash +git archive origin/develop src | tar -x -C /tmp/before +PYTHONPATH=/tmp/before/src uv run python -m tests.ledger_location --save /tmp/before.json # before +uv run python -m tests.ledger_location --against /tmp/before.json # after +``` + +For a change to PDF headings or breadcrumbs, put both in the pull request: the before and after +totals, and the check's count of amounts better and worse, with each group of worse amounts +explained or fixed. A change to the answer key (the XML reader) regrades amounts without moving +the PDF, and the check skips the versions whose XML side changed, so compare those amount by +amount on their position in the XML ledger. + +`python -m tests.ledger_location` prints the totals per kind of bill, read from each bill's +`vehicle` in `tests/corpus_manifest.toml`. + +#### What the answer key gets wrong + +The answer key is DeltaTrack's own XML reader, whose breadcrumbs carry every heading the +file tags ([ADR 0024](docs/decisions/0024-xml-breadcrumb-keeps-every-heading.md)); the +reference for headings is the raw XML file's heading tags, and +`tests/test_corpus_properties.py` checks the reader against them. The one reach the file +cannot give is a heading over several accounts, shown over the first only, so a `T3` there +can be the PDF reading the print correctly. The same holds for a file whose own tags are +misplaced (in division G of 117-hr-4502 the `TITLE I` element is empty and its accounts sit in +an unnamed title after it, while the print nests them correctly). `T1` is lenient by design: a +label that is a near-variant of the XML's, or ends with the same words, counts as the same +place, so a PDF name glued to the heading above it can pass as `T1`. The XML is read only by +these tests, never by the product. + +### The financial rows pin, and when you may regenerate it + +`tests/test_financial_corpus.py` holds the ledger rows of H.R. 4366 (as reported, and the +Senate amendment) frozen in `tests/data/financial_rows/`, one clause per line, under the +classifier version that produced them (`deltatrack.financial.CLASSIFIER`, +[ADR 0023](docs/decisions/0023-financial-ledger-views.md)). The XML reading must give them +exactly; the PDF reading must match a pinned number of them with the same appropriation +total. A further test checks that the frozen rows are exactly what the research notebook +computes, for as long as the version is 1.0. + +A rule change that moves any row fails the pin. To lock in a deliberate change, first bump +`CLASSIFIER` and add its changelog line beside it, then regenerate: + +```bash +UPDATE_FINANCIAL_ROWS=1 uv run pytest tests/test_financial_corpus.py +``` + +Regeneration refuses to write different rows under an unchanged version, so it cannot be +used to bless a change silently. The fixture diff shows exactly which clauses moved; say in +the pull request why each should have. Add a fast test for the wording that motivated the +change to `tests/test_financial.py` first, failing before the rule change. + ### The rest of the slow suite runs in CI too A further CI step runs the remaining slow modules (`CI_SLOW_MODULES` in diff --git a/docs/bill-structure.md b/docs/bill-structure.md index ccec2743..ce692c11 100644 --- a/docs/bill-structure.md +++ b/docs/bill-structure.md @@ -25,7 +25,10 @@ A grouping header like `ADMINISTRATIVE PROVISIONS` is a **header-only** it "owns" are *also* flat siblings under the title. The parent-child relationship is encoded by **reading order + level**, and a parser reconstructs it. `src/deltatrack/bill_tree.py` does exactly this, tracking `current_major` / `current_intermediate` as it scans -siblings (`_walk_structural_children`). +siblings (`_walk_structural_children`). Those two slots build `match_path`; the breadcrumb +(`display_path`) also shows every header-only heading the slots overwrite, placed as the page +lays it out: a section sits under the nearest heading printed above it, and a heading directly +over another of its own tag heads that one ([ADR 0024](decisions/0024-xml-breadcrumb-keeps-every-heading.md)). Not every header-only element is a grouping header. GPO also splits a single account across **two** siblings — the first carrying the `
` and no body, the second the @@ -188,10 +191,12 @@ fall short of the parent/child + money-rollup model, in different ways: - **XML side** (`src/deltatrack/bill_tree.py`): does *positional reconstruction*, but the output is a **flat `list[BillNode]`**, not a tree. Each node carries its ancestry as a `match_path` / `display_path` tuple (enough for breadcrumbs and cross-version - matching), but there is **no `parent`/`children` object, no money rollup, and - header-only grouping nodes are dropped** (e.g. `ADMINISTRATIVE PROVISIONS` has no - `` body, so it produces no node and cannot parent its sections). So the XML - recovers per-node *paths*, not a navigable tree with aggregation. + matching), but there is **no `parent`/`children` object and no money rollup**. A + header-only grouping heading (`ADMINISTRATIVE PROVISIONS` has no `` body) + produces no node of its own; it appears in the `display_path` of the sections it heads + ([ADR 0024](decisions/0024-xml-breadcrumb-keeps-every-heading.md)), so the leveled tree + built from those paths gives it an interior node over them. So the XML recovers + per-node *paths*, not a navigable tree with aggregation. - **PDF side** (`src/deltatrack/parsers/pdf_anchors.py`): emits a **flat anchor list** with three kinds (`title`, `section`, `account`) and infers breadcrumbs by walking up by position (`breadcrumb_for`). It has only *one* money-tree level (`account`); it @@ -210,7 +215,9 @@ Closing the gap (DeltaTrack#54 and beyond — applies to both pipelines): 2. Build a real **tree** by reading order + level (the XML reconstruction, applied to glyph sizes). 3. **Nest sections under their header parent**, so `SPENDING REDUCTION ACCOUNT` owns - `SEC. 513`. + `SEC. 513`. Done in both breadcrumbs: the PDF passes read grouping headings + ([ADR 0022](decisions/0022-pdf-heading-convergence.md)), the XML reader shows them + ([ADR 0024](decisions/0024-xml-breadcrumb-keeps-every-heading.md)). 4. **Roll amounts up**: account → bureau → department → title. Block-level changes then assign and aggregate money along the same parent/child edges. @@ -218,12 +225,15 @@ Closing the gap (DeltaTrack#54 and beyond — applies to both pipelines): Re-checked against the corpus 2026-06-27. Glyph size yields **two** bands, not three: a body band (~14pt) and a single heading band (~11.2pt small-caps) that holds -*both* `appropriations-intermediate` and `-small`. Casing does **not** rescue the -split — an agency header that is title-case in the XML `header` +*both* `appropriations-intermediate` and `-small`. The *text* does not rescue the +split: an agency header that is title-case in the XML `header` (`Management directorate`) extracts **ALL-CAPS** in heading position -(`MANAGEMENT DIRECTORATE`); small-caps flattens to caps in PDF text, so it is -lexically indistinguishable from an all-caps account header. `Line` carries no -x-position, so indentation/centering is not a usable signal either. +(`MANAGEMENT DIRECTORATE`), because small capitals flatten to capitals in PDF text. +The *letters* do. GPO sets an agency in title case in small caps, each word's first +letter printed larger (11.2 pt over 14.0 pt initials), and an account in even small +caps. The line's median glyph size hides that; `LineGeom.initial_caps` reads it per +word ([ADR 0022](decisions/0022-pdf-heading-convergence.md)). A department heading is +set in capitals at body size throughout (`LineGeom.size_min`/`size_max`). What that leaves recoverable from PDF-only input, keyed on *what follows* a heading-band line: @@ -233,18 +243,43 @@ heading-band line: | Major (department), `appropriations-major` | body-size + uppercase, sits above the band | Yes, with a dedicated detector | | Intermediate **carry-over** (one agency over ≥2 accounts) | another heading-band line | **Yes** — today silently dropped | | Intermediate **grouping header** (`ADMINISTRATIVE PROVISIONS`) | a `SEC.` line | **Yes** — today mislabeled `account`; the `SEC.` is detectable | -| Intermediate **prose-leading** (agency → "For necessary expenses…") | appropriation prose | **No** — identical to an account by size, case, and position | +| Intermediate **prose-leading** (agency → "For necessary expenses…") | appropriation prose | **Partly**: same size and position as an account, but printed agency-style. The case pattern ends the previous agency's reach; the heading itself is still emitted as an account | | Account, `appropriations-small` | appropriation prose | Yes | The unrecoverable row is not an edge case: prose-leading intermediates are the **majority** of the agency level in many bills (H.R. 8774 Defense: 59 of 67; H.R. 5895 Energy-Water: 37 of 44). Only H.R. 8752 and S. 2625 in the working corpus have none, which is why H.R. 8752 alone can look like full agency recovery. So on -PDF-only input the agency level is recoverable only in its carry-over and -grouping-header forms; the prose-leading form is not separable from an account by any -signal currently extracted. On the XML side all three levels are present in the path -tuples (`display_path` / `match_path`), even though they are dropped as standalone -nodes. +PDF-only input the agency level is recovered in its carry-over and grouping-header +forms; the prose-leading form is recognized only by its case pattern, which is used for +scope, not to re-label the heading. On the XML side all three levels are present in +the path tuples (`display_path` / `match_path`), even though they are dropped as +standalone nodes. + +### Reading heading structure across lines (ADR 0022) + +The **ledger** of a bill is every dollar amount it contains, each with its location: +the breadcrumb of headings it sits under. It is the same idea for an appropriations +account and a reconciliation section, and it is how PDF heading quality is measured: +for a published bill, each amount's PDF location is compared with its location in the +XML twin ([ADR 0022](decisions/0022-pdf-heading-convergence.md)). Forms that only show +across lines: + +| Form | Example | How the print shows it | +|---|---|---| +| Wrapped name | `SALARIES AND EXPENSES, FOREIGN CLAIMS` / `SETTLEMENT COMMISSION` | letters alike and the upper line full: one heading | +| Stacked headings | `BUREAU OF PRISONS` / `BUILDINGS AND FACILITIES` | letters differ, or the upper line broke early: two headings | +| Hanging-indent heading | first line at the margin, the rest at the paragraph indent | one heading, whatever the letters | +| Department mid-title | `UNITED STATES SECRET SERVICE` after an account's prose | capitals at body size, centered | +| Umbrella heading | `ATOMIC ENERGY DEFENSE ACTIVITIES` over `NATIONAL NUCLEAR SECURITY ADMINISTRATION` | same style as the heading below it, nothing between: **not separable** (read as one) | +| Quoted heading | `‘‘CHAPTER 16—…` inside an amendment to another law | inside an open quotation: not a heading of this bill | + +The XML side of that comparison shows heading-only elements too (an umbrella agency, +`FOOD AND DRUG ADMINISTRATION` over its first account, a topical general-provisions heading +over the sections below it), so where the two disagree it is the PDF reading that differs +from the print ([ADR 0024](decisions/0024-xml-breadcrumb-keeps-every-heading.md)). The XML +cannot say how far a heading over several accounts reaches; it is shown over the first, +where the PDF reads its reach from the letters. ## Why not USLM? diff --git a/docs/decisions/0006-canonical-diff-contract.md b/docs/decisions/0006-canonical-diff-contract.md index 85db0172..3c40c03a 100644 --- a/docs/decisions/0006-canonical-diff-contract.md +++ b/docs/decisions/0006-canonical-diff-contract.md @@ -124,6 +124,19 @@ model in #115 and the leveled tree in #175 first, so an amount can be attached t account and classified as appropriation, sub-allocation, ceiling or limitation before it is shown as a number in a Change column. +**Since 3.1: a per-side ledger, still no money on a `Change`** +([0023](0023-financial-ledger-views.md), Proposed). The document may carry a top-level +`financial` field: for each version separately, every dollar amount with its chain of +headings, its clause and a type read from the wording by a versioned classifier, with +ceilings and amounts inside amended law marked. It is an observation per side with an +inference attached, not a pairing: nothing in it says a figure in one version became a +figure in the other, and a `Change` still carries no money field. The report's own +`diff.json` download strips it; the API's and CLIs' canonical JSON carry it (0023, +Consequences, for the open question this leaves). Of #115's model, the first part is +there (each section split into typed clauses; its location, the breadcrumb, made +dependable on PDF by [0022](0022-pdf-heading-convergence.md)); pairing a sub-amount across +versions, which is what money on a `Change` would claim, is not. + ### Compatibility The serialized contract carries a required `schema_version` under an diff --git a/docs/decisions/0012-pdf-heading-levels.md b/docs/decisions/0012-pdf-heading-levels.md index 18c838e3..d0f8c955 100644 --- a/docs/decisions/0012-pdf-heading-levels.md +++ b/docs/decisions/0012-pdf-heading-levels.md @@ -48,18 +48,27 @@ discarded — so the probe added zero PDFium calls). The findings: (split line sums 250–315 pt, wrap sums 354–418 pt), robust to the small constants and to the one bill whose column measured 311 pt rather than 339. - **No geometric signal separates boundary 1.** A prose-leading agency is a single - body-size line followed by prose: there is no second heading line to test for - fullness, and x-centering and leading are null as above. + heading-band line followed by prose: there is no second heading line to test for + fullness, and x-centering and leading are null as above. The spike did not measure + the letters themselves: an agency prints in title case in small caps, an account in + even small caps ([0022](0022-pdf-heading-convergence.md)). ## Decision We will recover the PDF heading levels from **deterministic geometry and structural position only**, and accept the one boundary that no such signal separates. -- **Boundary 1 (prose-leading agency vs account): accept the gap.** A lone - body-size heading followed by prose is emitted as an account. We do not guess it is - an agency. The level is genuinely not present in the print as a distinguishable - signal, so inventing one would trade an honest gap for unauditable noise. +- **Boundary 1 (prose-leading agency vs account): accept the gap, narrowed.** A lone + heading followed by prose is emitted as an account; we do not guess it is an agency + from its print alone. Its case pattern ([0022](0022-pdf-heading-convergence.md)) ends + the reach of an earlier agency, and re-labels the heading only with one more fact: a + title-case heading whose text carries no dollar amount, followed by an account-style + heading, introduces accounts rather than holding money, and is an agency + (`BUREAU OF RECLAMATION`, `GREAT LAKES ST. LAWRENCE SEAWAY DEVELOPMENT CORPORATION`). + Measured on 118 PDFs: 183 amounts toward the XML, none away. Title case alone was + measured and rejected (265 amounts the wrong way against 8), because account names + print title case too. The dollar sign is read as a fact about the text, not as + appropriations wording ([0018](0018-text-triggers-are-financial-only.md)). - **Boundary 2 (stacked vs wrapped major): split on line-fullness.** The major detector splits a post-`TITLE` body-size run at each line-fullness hard break: `w_i + space + first_word_width(line_{i+1}) ≤ column_width − slack` means line *i* @@ -95,8 +104,8 @@ Alternatives considered: level fully separated (the 4/12 stacked residue from #105 is retired) and the carry-over agency level recovered where it is followed by another heading (#104). - Defense-class bills keep a known, documented agency gap: prose-leading agencies - surface as accounts. This is recorded as an accepted limitation, not a bug to chase - with a heuristic. Where the agency level matters for those bills, it comes from the + whose own text carries money surface as accounts. This is recorded as an accepted + limitation, not a bug to chase with a heuristic. Where the agency level matters for those bills, it comes from the XML pipeline (which the user already supplies for a published bill, [0010](0010-pdf-pipeline-pre-publication.md)). - The line-fullness rule carries one residual edge, absent from the FY2025 corpus: diff --git a/docs/decisions/0014-leveled-heading-tree-scope.md b/docs/decisions/0014-leveled-heading-tree-scope.md index 28da39e0..eda399d7 100644 --- a/docs/decisions/0014-leveled-heading-tree-scope.md +++ b/docs/decisions/0014-leveled-heading-tree-scope.md @@ -85,9 +85,9 @@ not an equality it would have to fudge: | bill (v1→v2) | XML | PDF | gap | attributed cause | |--------------|----:|----:|----:|------------------| -| 118-hr-8752 | 39 | 37 | −2 | clean; XML sees 2 bare subsections of added SEC.s the PDF folds into the section block (#188) | +| 118-hr-8752 | 39 | 38 | −1 | clean; XML sees 2 bare subsections of added SEC.s the PDF folds into the section block (#188); the PDF sees the added SPENDING REDUCTION ACCOUNT heading as its own block ([0022](0022-pdf-heading-convergence.md)) | | 118-hr-8774 | 31 | 33 | +2 | PDF over-segments a few blocks | -| 117-hr-4502 | 1415 | 1500 | +85 | PDF over-segments a large added block; XML +304 from subsection nodes (#188) | +| 117-hr-4502 | 1415 | 1456 | +41 | PDF over-segments a large added block; XML +304 from subsection nodes (#188) | | 115-hr-5895 | 300 | 336 | +36 | division-collapse + segmentation; XML +54 from subsection nodes (#188) | Snapshot 2026-06-29; the 117-hr-4502 and 115-hr-5895 PDF rows re-measured @@ -100,7 +100,10 @@ the #96 PDF recalibration), and the XML↔PDF gap narrows sharply (4502 +389→+ 5895 +90→+36) — much of what was attributed to PDF over-segmentation was subsection granularity the XML tree previously lacked. 118-hr-8752's exact parity gives way to a −2 by design: XML emits bare subsections the PDF cannot detect -(the all-subsections scope decision recorded on #188). The live numbers and the bands that gate them are in +(the all-subsections scope decision recorded on #188). Two PDF rows re-measured +2026-09-27 after the heading passes of [0022](0022-pdf-heading-convergence.md): 4502 +1500→1456 (wrapped account names now one block), 8752 37→38 (a heading the PDF +now reads). The live numbers and the bands that gate them are in `tests/test_pipeline_parity.py` (regenerate the table: `.venv/bin/python scripts/parity_table.py`). The Senate #89 residual `118-s-4795` recovers its heading hierarchy at a size-band ratio of 1.02 diff --git a/docs/decisions/0022-pdf-heading-convergence.md b/docs/decisions/0022-pdf-heading-convergence.md new file mode 100644 index 00000000..22fcc544 --- /dev/null +++ b/docs/decisions/0022-pdf-heading-convergence.md @@ -0,0 +1,294 @@ +# 22. Recover PDF heading structure with ordered, fail-closed passes over the reading order, measured by where each dollar amount lands against the XML twin + +- Status: Proposed +- Date: 2026-09-27 + +## Context + +The **ledger** of a bill is every dollar amount it contains, each with its location: the +breadcrumb of headings it sits under (`TITLE II > U.S. CUSTOMS AND BORDER PROTECTION > +OPERATIONS AND SUPPORT`). It is bill-type neutral (an appropriations account, a +reconciliation section) and is what the financial views ([#115](https://github.com/civictechdc/DeltaTrack/issues/115)) +read. On the PDF pipeline the location comes from the heading anchors in `pdf_anchors`, so +a misread heading files money under the wrong name. + +The anchor detectors judge each printed line largely on its own: its glyph-size band, its +casing, whether prose follows ([0012](0012-pdf-heading-levels.md), [0018](0018-text-triggers-are-financial-only.md)). +That misses anything only visible across lines ([#524](https://github.com/civictechdc/DeltaTrack/issues/524)): + +- a wrapped account name read as an agency fragment over an account fragment + (`SALARIES AND EXPENSES, FOREIGN CLAIMS` / `SETTLEMENT COMMISSION`); +- two stacked headings glued into one, or one glued onto the account below it; +- a heading-shaped line that is inside a quotation (a reconciliation bill quoting the law it + amends) or inside an unfinished sentence; +- a department-level heading in the middle of a title (`UNITED STATES SECRET SERVICE`), which + the major detector looks for only directly under `TITLE n`; +- an agency carried over to accounts that are not its own. + +**Measuring against the XML twin.** A published bill has both a PDF and an XML version of the +same text. The XML carries the heading levels as tags, so for every amount in the XML ledger we +can ask where the PDF ledger files the same amount. The two amount sequences are aligned in +document order and each matched amount is scored at account/section grain, comparing every level +of the two paths: + +| tier | the PDF path, against the XML's | counted as | +|---|---|---| +| T0 | identical | true hit | +| T1 | the same levels in the same order, a label differs (a joined, tail or near-variant name) | tolerated | +| T2 | true but shallower: the XML's ancestors in order, with some left out | tolerated | +| T3 | right heading, wrong parent: an ancestor that is wrong, extra or out of order | not tolerated | +| T4 | filed under a different heading | not tolerated | +| MISS | XML amount with no PDF counterpart | not tolerated | + +The tier totals are the result this record reports and later changes are held to. Totals can +hide a regression when another amount in the same version improves, so a change is also +checked amount by amount: each amount is followed from the parser before to the parser after, +both graded by the same scorer, and every amount whose tier got worse is listed and explained. +That check is a working tool, not a gate +([TESTING.md](../../TESTING.md#two-readings-the-tier-totals-and-the-per-amount-check)). + +T2 is tolerated for the reason [0018](0018-text-triggers-are-financial-only.md) gives: a +shallower breadcrumb that is true beats a deeper one that is invented. The XML is used only +by this test. Nothing reads it at runtime ([0005](0005-contained-two-version-tool.md), +[0010](0010-pdf-pipeline-pre-publication.md), [0011](0011-local-only-processing.md)). + +**The answer key is incomplete, and that is an assumption this record corrects.** Checks that +compare the PDF with its XML twin have taken DeltaTrack's XML reader (`bill_tree.normalize_bill`) +as the reference for headings. It is a sound reference for where money sits, not for every +heading above it: the reader leaves out a heading that carries no text of its own, while the raw +XML file tags it and the PDF prints it. In H.R. 4502 (117th Congress) the file tags +`Department of Health and Human Services`, `Food and Drug Administration` and `Salaries and +expenses` in turn, and the reader's breadcrumb keeps the first and last. The reference for +headings is therefore the raw XML file's heading tags; the reader is measured against it, +not the other way round. This record changes the PDF side only and leaves the reader as it is, +so a PDF heading the reader drops is graded "wrong parent" here although it matches the page. + +**A signal the earlier spike did not measure.** [0012](0012-pdf-heading-levels.md) found no +geometric signal between an agency and an account: same size band, same centering, same +leading. Both are small capitals, but GPO sets an agency in *title case* in small caps (each +word's first letter printed larger) and an account in *even* small caps. The line's median +glyph size, which is all `Line.glyph_size` kept, hides the difference. `pdf_text` now also +records, from the same glyph walk and with no new PDFium calls, `LineGeom.initial_caps` (the +case pattern) and `size_min`/`size_max` (a department heading is capitals at body size). The +case pattern is judged one word at a time, from the size of each letter. Sizes exist only in the +raw character data (each character the file draws, with its position and size), not in the +simplified page text PDFium also returns. The two differ on word spaces: the page text fills a +space in from the gap between words, while the raw data has only the spaces the file draws, and +in heading lines the file mostly draws none (65–92% of heading-line spaces are filled in, in two +sampled bills; about 11% in prose). So word breaks are found from the gaps between letters. Small +words (`and`, `of`, `the`, …) and words printed all in large capitals, such as acronyms, have no +case pattern of their own and are skipped. + +## Decision + +We will re-read the detected headings against the whole reading order in a fixed sequence of +passes (`parsers/pdf_heading_passes.py`, `converge_headings`), after detection and before +divisions are assigned. Each pass reads only what earlier passes produced, and each **fails +closed**: where its evidence is missing (no geometry, no case pattern), it leaves the detectors' +reading unchanged. + +1. **Stream.** One reading-order stream across page breaks, with page furniture removed. A + page break is never a heading boundary. +2. **Lines that cannot be headings.** Quoted text (a quote is open from an opening mark to the + next closing mark; an unquoted `SEC.`/`TITLE`/`DIVISION` line closes it), a line inside an + unfinished sentence, and the wrapped tail of a section or subsection title. Heading anchors + on such lines are dropped. Missing punctuation alone does not put a line inside a sentence: a + run of centered lines followed by a new, indented paragraph (or by nothing that is prose) is + set apart from the text around it and ends the sentence carried down to it. Without that, a + paragraph that ends without a period (`(Public Law 111–241)`) or an enacting clause that + `TITLE I` interrupts (`… assembled, That`) hides every heading printed after it. Heading-shaped + text inside prose runs the full column, or is followed by its sentence's continuation at the + left margin, and stays excluded. +3. **Department headings anywhere in a title.** A centered line set entirely at body size in + capitals is a department-level heading, not only directly under `TITLE n`. A line opening + with a structural token (`TITLE`, `SUBTITLE`, `CHAPTER`, `PART`, …), or directly under one, + is that level or its wrapped name, not a department. +4. **Heading runs.** Every run of heading lines between prose is re-segmented at each line + break. The first decisive signal wins: a line-break hyphen joins; a line ending in a small + word (`AND`, `OR`, `OF`, `FOR`, `TO`, `THE`, …) joins, since a heading cannot end there; + letters printed differently (title case over even) split; letters printed alike join unless + a veto applies. The vetoes: the lower line stands alone as a heading at least twice elsewhere + in the bill, or the next word would have fitted on the upper line (line fullness, + [0012](0012-pdf-heading-levels.md), measured against the widest centered heading rather than + the body column, with the lower line's first word ended at a space or a letter gap as for the + case pattern). A hanging-indent block (first line at the margin running full width, the rest + at the paragraph indent) is one heading. The department line directly under a bare `TITLE n` + is left as the major detector read it, and lines that run on, uncentered, from a numbered + level's own line (`TITLE VIII—COUNTERING THE MALIGN INFLU-` / `ENCE OF THE PEOPLE'S …`) + finish that line's name and are not headings. Each piece of a re-segmented run takes a level: + the last keeps the detectors' level, a piece printed like the last one (same case pattern and + size) takes the same level, and any other piece is an agency. GPO stacks a name over its own + account at one level (`FOOD AND DRUG ADMINISTRATION` / `SALARIES AND EXPENSES`); read as an + agency, the upper line would end the reach of the real agency above it. The run's last heading + is then judged whole, after joining: printed title case, with no dollar amount in the text + under it and an account-style heading next, it introduces accounts and is an agency + ([0012](0012-pdf-heading-levels.md), boundary 1). + +Scope, which heading an account inherits, is decided in `pdf_anchors._breadcrumb_core` from +the case pattern the passes record on each heading (`Anchor.caps`): a department ends the +agency above it; an agency carried past other accounts does not reach an account when it prints +like the heading right below it, when the account itself prints agency-style, or when an +agency-styled heading lies between them. An unknown case pattern never blocks. + +**No wording decides a line break.** Every signal above is format or grammar, as +[0018](0018-text-triggers-are-financial-only.md) requires. Where format cannot tell two stacked +headings from one wrapped name, the run stays joined: a missed split is accepted rather than +hierarchy inferred from what a line says (Known residuals, below). +`tests/test_pdf_heading_passes.py::TestNoWordingDecidesALineBreak` pins this on stacks whose +wording alone would have split them. + +Alternatives considered: + +- **Promote a joined title-case heading to agency on its print alone.** The detectors read + `GREAT LAKES ST. LAWRENCE SEAWAY DEVELOPMENT` as an agency over its wrapped tail `CORPORATION`; + keeping that first line's level for any title-case join was measured on 118 PDFs and moved 265 + amounts the wrong way against 8, because account names print title case too (`FAMILY HOUSING + OPERATION AND MAINTENANCE, ARMY`) and as agencies they took the accounts after them. The case + pattern ends an agency's reach reliably; making one also needs the text under the heading to + carry no money. +- **A repeat-words veto.** Split two lines printed alike when every word of the lower line + appears in the upper one, on the idea that a wrapped name continues with new words. Rejected + on measurement: over the same 118 PDFs it changed 9 headings and was wrong in all 9, because + names repeat words (`NATIONAL SECURITY COUNCIL AND HOMELAND` / `SECURITY COUNCIL`; `COUNCIL ON + ENVIRONMENTAL QUALITY AND OFFICE OF` / `ENVIRONMENTAL QUALITY`). +- **Named wording exceptions.** Split a stack when its lower line is exactly `SALARIES AND + EXPENSES`, or its upper line exactly one of the fifteen executive departments (5 U.S.C. 101). + Rejected in review: each entry encodes the answer to a known example rather than showing that + the print distinguishes the structures, and admitting them would amend 0018. Measured before + removal on 118 PDFs (the committed corpus plus 65 fetched versions of reconciliation, + continuing-resolution, supplemental, authorizing and holdout bills), comparing the heading + output with and without them: the departments rule changed nothing (54 firing sites, no + difference). The `SALARIES AND EXPENSES` rule changed 8 versions, which are 4 headings in 4 + bills, each an office name stacked over its own `SALARIES AND EXPENSES` (Office of Terrorism and + Financial Intelligence in 117-hr-4502 and 118-s-4928; Office of Congressional Accessibility + Services in 115-hr-5895 and 117-hr-4346): 8 of 9,129 organizing headings and 19 of 60,508 + amounts. Without the rule each reads as one heading; its amounts stay with their account, and + every version of a bill reads it the same way, so version diffs are unaffected. +- **Defer to the detectors' joins and only add splits.** Rejected: measured worse (56 more + not-tolerated headings, leaks 20 → 48 on the development corpus), because the detectors' + joins are where most glued stacks come from. +- **Attach the first heading after a bare `TITLE n` to the title's name.** Rejected: it + re-decides what the major detector already decided (#105), and title text is a key other + code relies on. +- **Label the PDF from the XML at runtime.** Rejected for the reasons in + [0012](0012-pdf-heading-levels.md): a network call and input automation the engine forbids. +- **A model to classify the ambiguous lines.** Rejected by [0008](0008-deterministic-engine.md). + +## Consequences + +Measured with the shipped parser before and after this change, both graded by the same +whole-path scorer, on every committed dual-format version whose XML carries appropriations +headings (33 versions, 13,422 amounts; `python -m tests.ledger_location` prints these totals +for whichever parser is importable), on an unseen holdout of four FY2024 House bills fetched +after the rules were fixed (Agriculture, Energy and Water, State and Foreign Operations, +Interior: 10 versions, 2,272 amounts), and on the fetched versions whose XML carries no +appropriations headings (reconciliation, authorizing and continuing-resolution text: 32 +versions, 11,736 amounts): + +| | corpus before | corpus after | holdout before | holdout after | +|---|---:|---:|---:|---:| +| same location (T0) | 58.3% | 78.7% | 29.2% | 53.8% | +| OK (T0–T2) | 66.7% | 91.8% | 45.1% | 83.0% | +| wrong parent (T3) | 4,373 | 1,055 | 1,202 | 375 | +| misfiled (T4) | 99 | 40 | 45 | 12 | + +Without appropriations headings: misfiled 368 → 4, OK 96.1% → 99.2%. No version's totals got +worse: none of the 42 committed versions and none of the 55 fetched ones. + +Amount by amount, across all 97 versions, 6,413 amounts are filed better and 105 worse. 103 +of the 105 are one case: +the PDF now reads the printed `ADMINISTRATIVE PROVISIONS—FEDERAL HIGHWAY ADMINISTRATION` (and +its FTA, FRA, FAA, NHTSA, GSA, SBA and NARA twins) where before it kept only the fragment +`ADMINISTRATION`, which T1 passes as a variant of the XML's `Federal Highway Administration`. +The XML file tags the full heading and the reader drops it, so the correct reading grades T3: +the answer-key gap below. The other two are the sec. 614 straggler listed under open issues. + +**The OK rate undercounts the PDF.** The answer key is DeltaTrack's existing XML reader, which +leaves heading-only elements out of the breadcrumb: in H.R. 4502 the XML file tags +`Department of Health and Human Services`, `Food and Drug Administration` and `Salaries and +expenses` in turn, the PDF reads all three, and the reader keeps only the first and last, so +the PDF is graded "wrong parent" where it matches the page. Of the 1,055 wrong-parent amounts +in the corpus, 905 have PDF ancestors that the XML path lacks and the XML file tags as headings +(334 of 375 on the holdout). That check only asks whether each heading is tagged somewhere in +the file, so it is an upper bound, and the reader is left as the answer key here: changing it +is a separate decision, taken in [0024](0024-xml-breadcrumb-keeps-every-heading.md), which shows +every tagged heading in the reader's breadcrumb. + +- The same table is the yardstick for the XML side: a change to the reader counts as an + improvement when its breadcrumbs carry the file's heading tags, which shows here as the + corpus OK rate rising toward the roughly 98.5% the upper bound above allows. + +- Account names, measured the older way (is each PDF account heading a heading the XML twin + has, `scripts/heading_precision.py`): on the nine bills of + `tests/test_pdf_anchor_golden.py::TestCorpusAccountPrecision` the lowest recall and precision + rise from 0.744 / 0.750 to 0.967 / 0.967, and seven of the nine score 1.000 / 1.000. Its floors + are re-derived to 0.95 in the same change. On 118-hr-4820 every one of the fourteen wrapped + names listed on [#524](https://github.com/civictechdc/DeltaTrack/issues/524) is read as one + account, and its unmatched account headings fall from 17 to 0. #524's governing case, + `NATIONAL OCEANIC AND ATMOSPHERIC ADMINISTRATION` on 114-hr-2578 (not in the corpus, fetched + to check it), stays an agency over its own accounts in all four versions. + +- The per-version tiers are the **baseline** for later heading changes. + `tests/test_pdf_ledger_location.py` pins them on the committed corpus, exactly: a version + whose not-tolerated count rises or whose true hits fall fails, and an improvement fails until + it is locked in, so every later change reports its before and after from the same scorer. + `tests/test_pdf_heading_passes.py` pins each rule on synthetic lines, each proved by + removing the rule. +- The passes change the parser's output, so the parser revision changes + ([0019](0019-observation-identity.md)), and the canonical baselines and the round-1 pairing + sentinel are regenerated in the same change. This record's measurement is the independent + precision/recall evidence [0020](0020-matching-stages.md) asks for. +- **Known residuals.** Two same-styled headings stacked with no prose between them are glued + into one (`ATOMIC ENERGY DEFENSE ACTIVITIES` over `NATIONAL NUCLEAR SECURITY ADMINISTRATION`, + [#501](https://github.com/civictechdc/DeltaTrack/issues/501); `STATE AND LOCAL LAW + ENFORCEMENT ACTIVITIES` over `OFFICE ON VIOLENCE AGAINST WOMEN`). The XML marks the upper one + as a heading with no text of its own; the print gives no format signal for it. An office name + over its own `SALARIES AND EXPENSES`, printed alike, is glued the same way (`OFFICE OF + TERRORISM AND FINANCIAL INTELLIGENCE SALARIES AND EXPENSES`; see the rejected named + exceptions above). A department + name glued by the major detector itself (`OVERSEAS CONTINGENCY OPERATIONS DEPARTMENT OF + DEFENSE`) is left as detected. A wrapped account name that opens with the word `TITLE` + (`TITLE 17 INNOVATIVE TECHNOLOGY LOAN GUARANTEE` / `PROGRAM`, 115-hr-5895) is read as the + structural token and stays split. A name broken early for balance after a complete word + would still be split by the line-fullness veto; the one balanced break in the corpus ends in + `OF` and is joined. +- **A name over its own account can still be read one level too high.** A piece the passes + split out takes its level from the print, but where the detectors already made the upper line + an agency it stays one: `NORTH ATLANTIC TREATY ORGANIZATION` over `SECURITY INVESTMENT + PROGRAM`, which the XML sets as two headings on one level. +- **A title's name is displaced from breadcrumbs.** The heading under a bare `TITLE n` and the + major-level heading below it compete for one breadcrumb level, and the nearer wins: + `TITLE I › LEGISLATIVE BRANCH › HOUSE OF REPRESENTATIVES` reaches its accounts as + `TITLE I › HOUSE OF REPRESENTATIVES`. True but one level shallower, and true of develop too. + The follow-up is to keep the title's name as a level of its own. +- **Reconciliation bills stay shallower.** Their prints carry no subtitle or part level the + passes can read, so their amounts land T2 at best. Recovering those levels, and measuring + other bill vehicles (continuing resolutions, supplementals, authorizing bills with direct + appropriations), is follow-up work. +- The prose-leading agency gap in [0012](0012-pdf-heading-levels.md) narrows but stays: the + case pattern ends an agency's scope at an agency-styled account, and an agency-styled heading + that introduces accounts (no dollar amount under it, an account-style heading next) is now an + agency, but one whose own text carries money is still emitted as an account. + +**Open issues** found by the measurement and left for later changes: + +- **A department repeated as its own parent.** `DEPARTMENT OF DEFENSE › DEPARTMENT OF DEFENSE` + over `FAMILY HOUSING IMPROVEMENT FUND` and `MILITARY UNACCOMPANIED HOUSING IMPROVEMENT FUND`: + 16 amounts in 8 versions, graded T3. Not yet traced. +- **An account carried over a general provision.** In division J of 117-hr-3684 (v5), two + amounts in sec. 614 are filed under `ENVIRONMENTAL PROGRAMS AND MANAGEMENT`, where the XML + files them under the EPA's general provisions. Before this change they sat directly under the + title (T2); now they are T3. +- **T1 passes a fragment.** A label that ends with the same word as the XML's counts as the + same place, so `ADMINISTRATION` grades T1 against `Federal Highway Administration` (the 103 + amounts above). Tightening it regrades the parser before this change, not after, and is a + scorer change to measure on its own. +- **The answer key.** Restoring the heading-only elements the reader drops is the separate + decision above. A change to the answer key (#739) moves these grades too: under whole-path + T0 a heading the reader carries too far shows as T3 against a correct PDF path, so its + effect should be read amount by amount before the totals are re-pinned. + + diff --git a/docs/decisions/0023-financial-ledger-views.md b/docs/decisions/0023-financial-ledger-views.md new file mode 100644 index 00000000..109d2a5b --- /dev/null +++ b/docs/decisions/0023-financial-ledger-views.md @@ -0,0 +1,232 @@ +# 23. Type each version's dollar amounts in a versioned, per-side ledger, and show it in three report views without pairing money in the diff + +- Status: Proposed +- Date: 2026-09-28 + +## Context + +The research notebook in `docs/research/financial-semantics/` classifies the dollar amounts of a +bill: it splits each money-bearing section into clauses (`Provided, That`, `; and in addition,`, +`of which`) and types each clause with a small set of wording rules (appropriation, rescission, +restriction, cap, earmark, …; `classify_bill.py`, rationale in `classifier_notes.md`). Its report, +`financial_118_hr_4366.html`, shows one bill version as a table of 72 money-bearing sections with +a category key, a sort bar, a "review" badge where a clause holds more than one figure, and each +section's text highlighted clause by clause. It reads the XML, through `normalize_bill`. + +The product compares two versions, and mostly from PDF: a draft or a print often has no XML +([0010](0010-pdf-pipeline-pre-publication.md)). #115 asks for the notebook's view in the product, +for both versions, plus a comparison of the two. + +Three constraints shape how: + +- **The diff document carries no money** ([0006](0006-canonical-diff-contract.md)). Paired amounts + were removed from `Change` in 3.0 (#671) because the pipeline could not say what a figure is, and + because the export is read by machines (the report tells staffers to upload `diff.json` to an AI + assistant) that cannot see a caveat written elsewhere. 0006 names the preconditions for bringing + typed money back: an account model (#115) and the leveled tree (#175). +- **Wording may interpret money but never define structure** + ([0018](0018-text-triggers-are-financial-only.md)). The sections have to come from the tree the + report already builds; the classifier only reads inside them. +- **One renderer** ([0007](0007-single-renderer.md)), deterministic output + ([0008](0008-deterministic-engine.md)), no network and no XML at runtime for a PDF input + ([0005](0005-contained-two-version-tool.md), [0011](0011-local-only-processing.md)). + +PDF sections became dependable enough to carry this with [0022](0022-pdf-heading-convergence.md): +on the committed corpus 87.6% of amounts sit under the same headings as in the XML (from 62.3%). + +## Decision + +### A per-side ledger in the canonical document (schema 3.1) + +We will add an optional top-level `financial` field: for each version, its **ledger**, every +dollar amount in that version with where it sits and what it appears to be. + +```jsonc +"financial": { + "classifier": "1.0", + "v1": { "amounts_in_text": 141, "sections": [ /* LedgerSection */ ] }, + "v2": { "amounts_in_text": 206, "sections": [ … ] } +} +``` + +- A **section** is one money-bearing node of that version's tree: `path` (its chain of headings + with their levels), `span` (a character range into `full_text`), `clauses`, and `flags`. +- A **clause** has a `level` (primary or sub), a `type`, the clause `amount`, `needs_review`, and + every figure in it as `amounts[]` (`value`, `cap` for "not to exceed", `in_amended_law`). +- **No text is copied.** Every span points into the `full_text` the document already carries. +- **Built in the compare run**, where both producers finish (`formatters/canonical.py`), so the web + app and the CLIs get the same field. `deltatrack.financial` is the one module that reads the + wording, allowlisted under 0018; `formatters/financial_views.py` renders it. + +A `Change` still carries no money. The ledger is per side and unpaired: it states what each +version contains, not what changed. Where the report compares the two, it does so at render time +and stores nothing (below). + +Alternatives: a money field on `Change` (the claim 0006 removed); a separate JSON file (the report +is one self-contained file, 0011); computing the ledger in the browser (the classifier is Python, +and the CLIs would not get it). + +### Same values from the PDF as the notebook found in the XML + +The notebook's rules move into the package unchanged. What is new is how a PDF section's text is +read before the rules see it, reusing the PDF tools the parser already has: + +- the 7-character line-number gutter comes off, and the unnumbered running header + (`pdf_heading_passes._FURNITURE`) is skipped; +- a word the printer broke across a page seam (`speci-` / `fied`) is rejoined, by the same test as + `pdf_blocks._rejoin_cross_page_hyphens` (within a page `pdf_text._merge_print_lines` already did); +- a section is split into paragraphs where the XML has separate nodes: at a heading line after a + finished sentence (`pdf_blocks._is_strippable_heading_line`), and at `(a) ` after a finished + sentence outside a quotation. An all-caps line in the middle of a sentence is a continuation; +- GPO's quote marks are removed from the copy the rules read, only: the XML the rules were built on + has none, and they pushed one clause past a rule's 300-character window. They stay on the page. + +**Amended law.** An amount inside text this bill writes into another law (inside quote marks, +after an amendment lead-in such as "is amended to read as follows:", or just after +"striking"/"inserting") is marked `in_amended_law`. It is shown, listed separately, and never +counted as money given out. **Money given out** is an appropriation (positive) or a rescission +(negative) outside amended law; nothing else is summed. + +Result on H.R. 4366 (the parity bill): v1 gives the notebook's 108 clause rows exactly, from PDF +and from XML. The Senate amendment (v4) gives 622 of 622 from XML and 619 of 622 from PDF, with the +same appropriation total; the three missing rows are sections the PDF parser does not start +(`SEC. 109A.`, `SEC. 119A.`, `SEC. 119B.`, lettered section numbers), and the two rows that absorb +them are flagged on the page. + +### Misses are visible, never a silent zero + +- **Coverage:** each view states how many `$` figures the version's text holds and whether all are + shown (`amounts_in_text`). On the parity bill all are: 141 of 141 (v1), 206 of 206 (v2). +- **`may_hold_several_sections`:** a row whose text contains a further section heading the parser + did not start ("may hold more than one section"). +- **"review":** a clause with more than one non-ceiling figure, so its amount is ambiguous. +- **An information alert** on every view: the classifications are not authoritative; users must + audit and verify values against the bill text; they are subject to change as the application + improves; certain sections and amounts may have been missed and not shown at all; where to send + feedback (#congressional-tech on the Civic Tech DC Slack). It names the classifier version. + +### The classifier is versioned, and cannot change silently + +`deltatrack.financial.CLASSIFIER` (now `"1.0"`) is recorded in every document and shown in every +view. **Why a version, in a project without releases:** a report is often saved and passed on, and +its reader needs to know which rules typed the money in front of them. A rule change will move rows +(a clause that was "unknown" becomes an "earmark"), and anyone comparing two reports, or rows from +two runs, needs to see that the rules differ rather than conclude the bill did. Contributors here +cannot cut releases, so the version is a number in the code with a changelog comment beside it, and +the way to use an earlier version is to check out the commit before the change its changelog line +names. + +What keeps it honest is a test, not discipline: `tests/test_financial_corpus.py` holds the parity +bill's rows frozen under the version that produced them (`tests/data/financial_rows/`). If a rule +change moves any row, the test fails; regenerating the rows (`UPDATE_FINANCIAL_ROWS=1`) refuses to +write different rows under the same version. So the rules cannot move without the number moving. +Bump rules: the minor for a changed rule; the major for a type added, removed or renamed (which +also changes the schema's type list). While the version is 1.0, a further test checks the frozen +rows are exactly what the notebook itself computes from the XML; it is retired when 1.1 lands. + +### How the classifier improves over time + +The notebook's rules are a starting line, not a finished classifier. A change goes: + +1. Find the case: a row on a real bill with the wrong type, a wrong amount, or "unknown". The + exports make this cheap: each row carries its clause text. +2. Add a fast test with that wording in `tests/test_financial.py` that fails. +3. Change the rule, bump `CLASSIFIER`, add its changelog line (what changed and why). +4. Regenerate the frozen rows. The fixture diff is one clause per line, so the PR shows exactly + which rows moved; each moved row should be one the change meant to move. +5. Say in the PR which bills were checked beyond the parity bill. + +Known candidates, from building this and from `classifier_notes.md`: + +- **Earmark wording (1.1 candidate).** The earmark rule needs "specified in the table". The House + prints "…specified in the table under the heading … in the explanatory statement"; the Senate + prints "…specified in the report accompanying this Act". The same kind of provision is typed + "earmark" in one version and "unknown" in the other. +- **"For purposes of" openers** read as appropriations in authorization bills (NDAA sec. 1414). +- **Lettered section numbers** (`SEC. 119A.`) are not started by the PDF parser; today they are + flagged, not fixed. That is a parser change, not a classifier one. +- **The last section of a PDF** carries everything printed after it (short title, attestation, the + reported print's back cover) in all 27 line-numbered corpus versions checked; its text shows + cover lines and a renumbered last section is not recognised as moved. Also a parser change. + +### Three views in the report + +Tabs after Changes and Full bill: **Inferred Financial Comparison**, **Financials – Version A**, +**Financials – Version B**. + +- **Version A / B** are the notebook's report for one version: the table, the category key with + counts, the sort bar, the review badge, and a row that opens onto its clauses and the section's + text, highlighted by clause type. The text is read from the embedded document by the page (it + reproduces the same gutter, header and hyphen handling as the Python), so the report does not + carry it twice. "Export Inferred Financials" downloads that version's whole ledger as CSV, one row + per dollar amount, the heading chain spread into columns (division, title, department, agency, + account, …) so it sorts and pivots without nesting. +- **Inferred Financial Comparison** has one row per change the differ already reported whose + section holds money on either side: the differ's own pairing, no second matching engine. Each + side shows its section's type and amount; the difference counts money given out only ("$0 · text + changed" when the amount did not move, "not given-out money" when neither side gives any). A row + opens onto that change's word diff from the Changes view, and links to its section in Version A + and in Version B, where every clause is laid out. The column is headed "Text block change": the + badge is the differ's verdict on the text, not a claim about money. Amended-law amounts that + differ are listed underneath and not counted. "Export Comparison" writes the table as CSV, one row + per change, computed by the same Python the table uses (embedded as JSON), with the change's + words before and after on one line each. +- **The report's own `diff.json` download strips `financial`**, so what a staffer uploads to an AI + assistant stays the 0006 contract. + +Alternatives: two filtered notebook tables side by side (no diff, compare by eye); shaded column +bands (clear but wide); a clause-by-clause comparison, mocked up from real data and set aside: +denser than the one-line rows, and pairing clauses across versions is itself an inference that goes +wrong exactly where the classifier types one clause differently in the two versions. The links to +Version A / B show every clause without inferring a pairing. + +## Consequences + +- **It stands on 0022's sectioning.** 0006 waits for two things before typed money returns: where + an amount sits (the leveled tree, #175) and what it is (an account model, #115). 0022 (#734) is + the first, on PDF: the PDF's chain of headings now agrees with the XML's for 87.6% of amounts on + the committed corpus (92.7% within tolerance), and every ledger row takes its location, its + section boundaries and the comparison's pairing from that tree. Where a heading is misread, the + ledger files money under the wrong name and no classifier rule can put it right, so this lands + after #734 and 0022's corpus measure is also the measure of where ledger rows sit. +- **#115's model is partly here.** #115 asks to (1) decompose an account into its sub-amounts and + what each means, (2) track each sub-amount's change across versions, and (3) tell a per-account + change narrative. This ADR does a first cut of (1): each section split into clauses, each typed + by category from its wording (a category, not the purpose "$X for A" states). (2) and (3) are + not built, and the comparison deliberately does not pair clauses across versions (Decision). + Inter-account roll-up (#108, #147) stays parked. +- **The tension with 0006, stated.** 0006's condition for money on a `Change` is an amount + "attached to an account and classified as appropriation, sub-allocation, ceiling or + limitation". The ledger does that for each version on its own: attached to its tree node, + classified by clause (by inference, versioned). It does not pair a figure in one version with a + figure in the other, which is what a money column on a `Change` would claim and what #115's + (2) would have to earn. What keeps it inside 0006's line: a `Change` carries no money; the + ledger is per side, unpaired and versioned; every figure is kept, with ceilings and amended-law + amounts marked; the report says plainly that the types are inferred. What does not: the API's + `output=json` and the CLIs' + canonical JSON include `financial`, and a machine reading only that file sees classifier types + without the page's alert. Whether to keep it there, strip it from those outputs too, or add a + machine-readable caveat to the field is left to the maintainers. +- **Report size.** The ledger adds about 94 KB to the H.R. 4366 v1→v2 report, the comparison's + export data a little more; the text itself is never duplicated. +- **Changes to existing report behaviour** that came with the views: "Export and share changes" + (renamed) and the change navigator show only on Changes and Full bill; the find box is larger and + also searches rows that are collapsed (it fills and opens them); each tab keeps its own scroll + position; jump targets clear the sticky bar at its measured height (the fixed 64px cleared the + one-row bar, not the two-row one); the three financial tabs use the full window on a wide screen + while Changes and Full bill keep their 940px reading width; the PDF report's heading keeps the + whole bill title; upload labels keep the whole filename, extension included. +- **Accepted:** tabs add no browser history (Back leaves the report). Reports are often written + into a tab with no address of its own, where history entries do not behave the same across + browsers. +- **Not done, by decision:** totals and roll-up (a mechanical roll-up overcounted committee-report + title totals by 32–44%, [0014](0014-leveled-heading-tree-scope.md); semantic roll-up is #147); a note that + reconciliation locations are shallower (planned; there is no reliable bill-type signal to show it + on); "authorization" and "by reference" as kinds of money (the types exist; the flags wait for + bill types beyond appropriations and reconciliation). +- **Tests:** `tests/test_financial.py` (one rule per test on synthetic text; comparison rows; + amended-law amounts never in the difference; the comparison export), `tests/test_financial_corpus.py` + (PDF and XML against the frozen rows, the version gate, provenance at 1.0, coverage, the flags, + schema validity, the three views wired to the changes; in CI's corpus-gates step), and browser + tests for search in collapsed rows, the section links, per-tab scroll and jumps below the bar. + Every rule and the version gate were broken on purpose and the tests went red. diff --git a/docs/decisions/0024-xml-breadcrumb-keeps-every-heading.md b/docs/decisions/0024-xml-breadcrumb-keeps-every-heading.md new file mode 100644 index 00000000..53f78459 --- /dev/null +++ b/docs/decisions/0024-xml-breadcrumb-keeps-every-heading.md @@ -0,0 +1,114 @@ +# 24. Show every heading the XML tags in its breadcrumb, placed as the page lays it out, and keep it out of the key that pairs sections + +- Status: Proposed +- Date: 2026-09-28 + +## Context + +The XML reader (`bill_tree.normalize_bill`) gives every node two paths. `match_path` is the key +the diff pairs sections on across versions. `display_path` is the breadcrumb: what the report +shows on a change card, in the sidebar and the leveled tree, as heading lines in the full-bill +text and as the location of each amount in the financial views. It is also the answer key the +ledger check grades the PDF against ([0022](0022-pdf-heading-convergence.md)). + +Both paths were built from the same two slots, one department-level heading and one +agency-level heading, and a new heading of a kind overwrote the last. GPO often marks a heading +up as an element of its own, a `
` and no ``, with the text it heads in the +elements after it: + +```xml +
North atlantic treaty organization
 +
Security investment program
For the United States share … +``` + +Such a heading survived only while it held a slot. On the committed corpus, 2,744 of the +10,172 headings of this kind (parentheticals such as `(INCLUDING TRANSFER OF FUNDS)` set aside) +reached no breadcrumb: NATO over its program, `Food and drug administration` over its first +account, a topic heading over a general provision, `ADMINISTRATIVE PROVISIONS—FEDERAL HIGHWAY +ADMINISTRATION` over its sections, a heading GPO marks up inside the section before the one it +heads, a title printed as one element holding its label and another holding its content, and a +reconciliation bill's fourth level of nesting. The PDF prints all of them, so the ledger check +graded the PDF "wrong parent" where it matched the page (892 of its 944 wrong-parent amounts, +an upper bound, [0022](0022-pdf-heading-convergence.md)). + +Display and matching shared their construction, and a display change has rewired pairing +before (#468). Nothing but the canonical baselines would have noticed (#557). + +## Decision + +We will build `display_path` from every heading the XML tags outside quoted text, and build +`match_path` exactly as before. The walk carries each slot as a `_Heading`: its `key` goes into +`match_path` by the old rules, and the breadcrumb shows the headings `above` it and its `label`. +A heading shown in the breadcrumb therefore cannot reach the pairing key. + +The flat tags say that a heading comes before something, never where its reach ends. Where the +markup is silent we place a heading as the page lays it out, the way the PDF reader reads the +same page: + +- **Sections sit under the nearest heading printed above them.** An inline `SEC. n.` section + belongs under the closest own-line heading above it that no slot holds, until another + heading or account starts: `ADMINISTRATIVE PROVISIONS—FEDERAL HIGHWAY ADMINISTRATION` heads + SEC. 120 to 126. A heading GPO marks up as the last child of the section before counts as + printed above the next one. +- **A heading over the next heading of its own tag heads that one, and what nests under it.** + NATO heads `Security investment program`; FDA heads `Salaries and expenses`. It does not + reach the accounts after that: nothing in the tags limits it, and the PDF decides that reach + from the letters' case pattern, which the XML does not carry. A heading never heads an element + of a higher level, and an account with text of its own heads nothing. +- **A split account name keeps what it was printed under.** When the name in one element and + the money in the next (#474) land in an agency's slot, the agency heading it displaces is + shown above it (`National transportation safety board` over `SALARIES AND EXPENSES`). +- **A title printed as label, then content** shows its content under that label. +- **Containers nested three or more deep** (subtitle > part > subpart) are a breadcrumb level + each; `match_path` still joins them into one key. +- A parenthetical is never a heading, and the breadcrumb never shows one heading twice in a row. + +Alternatives considered: + +- **Deepen `match_path` too.** Rejected here: a heading added, renamed or moved between versions + would re-key every section under it, the #468 failure. Using the fuller structure for matching + is a separate decision (#170). +- **A heading over a section heads that section only.** Measured, and rejected in review: it + never files a section under a heading that is not its own, but it shows the later sections of + every provisions block one level shallower than the page (ledger OK 98.0% against 98.9%, + measured with the scorer before its whole-path tiers). +- **Decide a heading's reach from its words** (`Administrative provisions` covers a block). + Rejected by [0018](0018-text-triggers-are-financial-only.md): wording may read money, not + structure. +- **Grade the PDF against the raw XML tags instead of the reader.** Rejected: the reader's + breadcrumbs are what an XML upload shows its user, so the product is fixed, not only the test. + +## Consequences + +- Every heading of this kind reaches a breadcrumb: 10,374 of 10,374 in the committed corpus and + the fetched bills, checked on every committed file by + `tests/test_corpus_properties.py::test_every_heading_the_file_tags_reaches_a_breadcrumb`. + `match_path`, and every other field the reader emits, is byte-identical on every node of the 116 + XML files measured, and the round-1 pairing sentinel moves only its parser-revision stamps: no + pairing on any of the 27 version pairs committed before this change moves. +- The ledger check against the PDF, graded by the whole-path scorer + ([0022](0022-pdf-heading-convergence.md)), on the committed versions whose XML carries + appropriations headings (36 versions, 13,709 amounts): same location 77.4% → 80.1%, OK + (T0–T2) 91.2% → 96.7%, wrong parent 1,068 → 312, different heading 143 → 143. Amount by + amount, 861 are filed better and 374 worse, and every worse amount is the answer key now + showing a heading the PDF lacks or glues, not a reader error: 269 become "true but shallower" + (`Food and Drug Administration`, `Federal buildings fund`, `Department of Defense—Civil`, + `Indian Affairs` over their accounts), and 105 become "wrong parent" where the PDF glues two + stacked headings into one, a residual of 0022 that the scorer's T1 had passed as a label + variant (`STATE AND LOCAL LAW ENFORCEMENT ACTIVITIES` over `OFFICE ON VIOLENCE AGAINST WOMEN` + 102, `ATOMIC ENERGY DEFENSE ACTIVITIES` over `NATIONAL NUCLEAR SECURITY ADMINISTRATION` 1, and + `NATIONAL RAILROAD PASSENGER CORPORATION` over its `OFFICE OF INSPECTOR GENERAL` 2). So what + remains is the PDF's to fix, and 10 versions' totals fall for that reason. +- XML reports show the headings: deeper breadcrumbs on change cards, new groups in the sidebar + and the tree, new heading lines in the full-bill view, deeper locations in the financial views. + The canonical baselines' XML digests move for that reason only; their change counts do not. +- **Known limits.** A section after a single-topic heading that carries no heading of its own is + filed under that topic: SEC. 421 of 118-hr-4366 v2 (a Veterans Affairs restriction added on the + floor) under `SPENDING REDUCTION ACCOUNT`, SEC. 438 of 117-hr-4502 v2 under `TONGASS NATIONAL + FOREST`; 71 sections on the committed corpus, and the PDF reads them the same way. A heading + over several accounts is shown over the first only (FDA is not above `Buildings and + facilities`), one level shallower than the page. + + diff --git a/docs/decisions/README.md b/docs/decisions/README.md index e2975bda..4477ffa2 100644 --- a/docs/decisions/README.md +++ b/docs/decisions/README.md @@ -103,3 +103,6 @@ presents itself as the architecture in force. | [0019](0019-observation-identity.md) | Accepted | Identify a parsed observation by its source, its parser revision and its ordinal; never by its text | | [0020](0020-matching-stages.md) | Accepted | Separate retrieval, correspondence evidence, correspondence assignment and change classification | | [0021](0021-naming-authority-and-boundaries.md) | Accepted | Name things in the vocabulary an outside reader already speaks, scoped to the boundary being named | +| [0022](0022-pdf-heading-convergence.md) | Proposed | Recover PDF heading structure with ordered, fail-closed passes over the reading order, measured by where each dollar amount lands against the XML twin | +| [0023](0023-financial-ledger-views.md) | Proposed | Type each version's dollar amounts in a versioned, per-side ledger, and show it in three report views without pairing money in the diff | +| [0024](0024-xml-breadcrumb-keeps-every-heading.md) | Proposed | Show every heading the XML tags in its breadcrumb, placed as the page lays it out, and keep it out of the key that pairs sections | diff --git a/docs/research/financial-semantics/README.md b/docs/research/financial-semantics/README.md index b0cbe22c..6ec8da7c 100644 --- a/docs/research/financial-semantics/README.md +++ b/docs/research/financial-semantics/README.md @@ -2,6 +2,21 @@ Financial classifier and analysis tools for DeltaTrack bill data. +## Status: the classifier is in the product + +The rules in `classify_bill.py` now type the dollar amounts in the report's financial views: +they moved into `src/deltatrack/financial.py` unchanged, as classifier version 1.0 +([ADR 0023](../../decisions/0023-financial-ledger-views.md)). Changes to the rules are made +there, not here: they bump its version and regenerate the frozen rows the product is tested +against (`TESTING.md`, "The financial rows pin"). + +This directory stays as the provenance of version 1.0. `tests/test_financial_corpus.py` +imports `classify_bill.py` and checks that the product's rows on H.R. 4366 are exactly what it +computes; that test is retired when the product moves past 1.0, and this directory can then +be condensed under the [retention policy](../README.md). `classifier_notes.md` records known +weak spots (the "For purposes of" opener, the intentionally unknown categories) that are +candidates for later versions. + ## Files | File | Purpose | diff --git a/docs/source-signal-inventory.md b/docs/source-signal-inventory.md index 2abd5e75..e9c3b755 100644 --- a/docs/source-signal-inventory.md +++ b/docs/source-signal-inventory.md @@ -24,7 +24,11 @@ in-file signal read from the input the user already supplied. - **PDF** (`src/deltatrack/parsers/pdf_text.py`, `src/deltatrack/parsers/pdf_anchors.py`): codepoints; per-glyph char boxes → baseline clustering (visual lines), x-gaps (word spacing), line extent (justified column width, line-fullness split); text-matrix scale → glyph **size** - (body/heading/major size bands). That is the complete set of PDFium signals we read. + (body/heading/major size bands), and per line the **letter size range** and the + **case pattern** (whether each word's first letter prints larger than the rest: title + case in small caps, the agency style, vs even small caps, the account style; + `LineGeom.initial_caps`, [ADR 0022](decisions/0022-pdf-heading-convergence.md)). That + is the complete set of PDFium signals we read. - **XML** (`src/deltatrack/bill_tree.py`, `src/deltatrack/structure_tree.py`, `src/deltatrack/diff_bill.py`): the structural tag hierarchy + text, the `form` metadata block, and three attributes — `@id` (stored on `BillNode.element_id`, **not** used for matching), `@display-inline`, diff --git a/examples/hr4366_committee_vs_floor_xml_diff.html b/examples/hr4366_committee_vs_floor_xml_diff.html index fdd5b3cf..babb51c4 100644 --- a/examples/hr4366_committee_vs_floor_xml_diff.html +++ b/examples/hr4366_committee_vs_floor_xml_diff.html @@ -19,6 +19,8 @@ --gold: #c9944e; --destructive: #c04040; --success: #3d9b6d; + --info: #e3f2f8; + --info-foreground: #0b4f63; --diff-add: #d3f0e2; --diff-add-foreground: #1a6647; --diff-remove: #f5ddd8; @@ -27,7 +29,22 @@ --diff-modified-foreground: #8a6320; --diff-moved: #eef0f8; --diff-moved-foreground: #2c2c5c; + --fin-transfer: #cffafe; + --fin-transfer-foreground: #155e75; + --fin-authorization: #e0f2fe; + --fin-authorization-foreground: #0c4a6e; + --fin-fee: #ffedd5; + --fin-fee-foreground: #9a3412; + --fin-directive: #e0e7ff; + --fin-directive-foreground: #3730a3; + --fin-earmark: #ede9fe; + --fin-earmark-foreground: #5b21b6; + --fin-availability: #d1fae5; + --fin-availability-foreground: #065f46; + --fin-sub-allocation: #dbeafe; + --fin-sub-allocation-foreground: #1e40af; --radius: 0.625rem; + --sticky-bar-height: 64px; --font-sans: ui-sans-serif, system-ui, -apple-system, 'Segoe UI', Roboto, Helvetica, Arial, sans-serif; --font-serif: ui-serif, Georgia, 'Times New Roman', serif; --font-mono: ui-monospace, 'SF Mono', Menlo, Consolas, monospace; @@ -88,11 +105,13 @@ .filter-empty[hidden] { display: none; } /* Main content */ -.main { margin-left: 280px; padding: 28px 36px; max-width: 940px; flex: 1; } +.main { margin-left: 280px; padding: 28px 36px; max-width: 940px; flex: 1; min-width: 0; } /* Header */ .report-header h1 { font-size: 24px; margin-bottom: 4px; } -.report-header .versions { color: var(--muted-foreground); font-size: 15px; margin-bottom: 16px; } +.report-header .versions { color: var(--muted-foreground); font-size: 15px; margin-bottom: 16px; line-height: 1.5; } +.versions__row { display: block; overflow-wrap: anywhere; } +.versions__row b { color: var(--foreground); font-weight: 600; } .summary-bar { display: flex; gap: 10px; margin-bottom: 24px; flex-wrap: wrap; } .summary-item { display: inline-flex; align-items: center; gap: 6px; padding: 4px 12px; border-radius: 999px; font-size: 13px; background: var(--secondary); } @@ -164,16 +183,25 @@ border-bottom: 1px solid var(--border); padding: 10px 0; margin-bottom: 16px; } .action-bar__left { display: flex; align-items: center; gap: 10px; flex-wrap: wrap; } .action-bar__group { display: flex; align-items: center; gap: 10px; flex-wrap: wrap; } -.find-bar { display: inline-flex; align-items: center; gap: 4px; } -.find-bar input { padding: 5px 10px; border: 1px solid var(--border); border-radius: var(--radius); - font: inherit; font-family: var(--font-sans); font-size: 13px; width: 180px; background: var(--card); } -.find-bar button { padding: 5px 9px; border: 1px solid var(--border); border-radius: var(--radius); - background: var(--card); cursor: pointer; font-family: var(--font-sans); font-size: 13px; } +.action-bar__left { flex: 1 1 auto; } +/* The page's one search: it reaches text that is collapsed, which the browser's own find + cannot, so it is sized and marked to be found first. */ +.find-bar { display: inline-flex; align-items: center; gap: 8px; flex: 1 1 380px; max-width: 640px; } +.find-field { position: relative; display: flex; flex: 1; min-width: 0; } +.find-icon { position: absolute; left: 14px; top: 50%; width: 22px; height: 22px; transform: translateY(-50%); + fill: none; stroke: var(--muted-foreground); stroke-width: 2.2; stroke-linecap: round; pointer-events: none; } +.find-bar input { width: 100%; padding: 10px 14px 10px 46px; border: 1px solid var(--border); + border-radius: var(--radius); font: inherit; font-family: var(--font-sans); font-size: 20px; + background: var(--card); color: var(--foreground); } +.find-bar input:focus { outline: 2px solid var(--primary); outline-offset: 1px; border-color: var(--primary); } +.find-bar button { padding: 8px 12px; border: 1px solid var(--border); border-radius: var(--radius); + background: var(--card); cursor: pointer; font-family: var(--font-sans); font-size: 15px; } .find-bar button:hover { background: var(--secondary); } .find-bar button[disabled] { opacity: 0.4; cursor: default; } .find-counter { font-variant-numeric: tabular-nums; font-size: 12px; color: var(--muted-foreground); min-width: 3.5em; text-align: center; } -mark.find-hit { background: var(--accent); color: inherit; border-radius: 2px; scroll-margin-top: 64px; } +mark.find-hit { background: var(--accent); color: inherit; border-radius: 2px; + scroll-margin-top: calc(var(--sticky-bar-height) + 8px); } mark.find-hit--current { background: var(--gold); color: #fff; } .nav-controls { display: inline-flex; align-items: center; gap: 4px; } .nav-controls button { padding: 6px 12px; border: 1px solid var(--border); border-radius: var(--radius); @@ -244,9 +272,13 @@ .prompt-copy:hover { background: var(--accent); } .prompt-text { line-height: 1.5; } -/* Nav targets clear the sticky action bar when scrolled to via Prev/Next */ +/* Nav targets clear the sticky action bar when scrolled to via Prev/Next or a link: + --sticky-bar-height is the bar's measured height (padForStickyBar), plus a small gap. A + fixed 64px cleared the one-row bar but not the two-row one. On the targets, not as the + page's scroll-padding: that would also count the bar's own controls as covered, so + clicking or tabbing to one would scroll the page. */ .change-card, .full-bill [id^="attr-"], .full-bill [id^="sec-"], .full-bill [id^="fb-off-"], -.removed-block { scroll-margin-top: 64px; } +.removed-block { scroll-margin-top: calc(var(--sticky-bar-height) + 8px); } /* Full-bill section TOC (sidebar variant) */ .sidebar-changes[hidden], .sidebar-toc[hidden] { display: none; } @@ -295,7 +327,25 @@ .find-bar { position: fixed; left: 0; right: 0; bottom: 46px; z-index: 35; justify-content: center; background: var(--card); border-top: 1px solid var(--border); padding: 8px 16px; } - .find-bar input { flex: 1; max-width: 320px; } + .find-bar { max-width: none; } + body.outside-changes { padding-bottom: 62px; } + body.outside-changes .find-bar { bottom: 0; padding-bottom: calc(8px + env(safe-area-inset-bottom)); } +} +/* Change navigation and the changes export serve Changes and Full bill only. */ +body.outside-changes .nav-controls, body.outside-changes #export-open { display: none; } + +/* Five view buttons get a row of their own when the financial views are present (ADR 0023). + The views' own styles live with them, in formatters/financial_views.py. */ +.action-bar--stacked { display: grid; grid-template-columns: 1fr auto; row-gap: 10px; align-items: center; } +.action-bar--stacked .action-bar__left { display: contents; } +.action-bar--stacked .view-toggle { grid-column: 1 / -1; justify-self: start; } +.action-bar--stacked .find-bar { grid-column: 1; } +.action-bar--stacked .action-bar__group { grid-column: 2; } +.fin-scroll { overflow-x: auto; } +@media (max-width: 820px) { + .action-bar--stacked { display: flex; flex-direction: column; align-items: stretch; } + .view-toggle { display: flex; flex-wrap: wrap; } + .view-toggle__btn { flex: 1 1 auto; } } /* Print */ @@ -304,6 +354,133 @@ .main { margin-left: 0; } .change-card { break-inside: avoid; } } +/* Financial views (ADR 0023): Version A / B, and the comparison */ +/* The three financial tabs use the full window on a wide screen: their tables are columns, + cramped at the report's 940px reading width. Changes and Full bill keep that width (their + cards are prose). `body[data-active-view]` is set by the report's view switch. */ +@media (min-width: 821px) { + body[data-active-view="fin-a"] .main, body[data-active-view="fin-b"] .main, + body[data-active-view="fin-compare"] .main { + max-width: none; padding-right: 10%; } +} +.fin-head { display: flex; align-items: baseline; justify-content: space-between; gap: 12px; flex-wrap: wrap; } +.view-fin-a h2, .view-fin-b h2, .view-fin-compare h2 { font-size: 20px; margin-bottom: 2px; } +.fin-version { color: var(--muted-foreground); font-size: 14px; margin-bottom: 12px; } +.fin-coverage, .fin-note, .fin-explain { font-size: 13px; color: var(--muted-foreground); margin-bottom: 10px; } +/* "About these figures": an information alert, left-accented, above each view's content. */ +.fin-alert { display: flex; gap: 12px; align-items: flex-start; margin: 4px 0 16px; padding: 12px 16px; + background: var(--info); color: var(--info-foreground); border: 1px solid var(--info); + border-left: 4px solid var(--info-foreground); border-radius: var(--radius); font-size: 14px; line-height: 1.55; } +.fin-alert__icon { flex: none; width: 20px; height: 20px; margin-top: 1px; fill: none; + stroke: var(--info-foreground); stroke-width: 2; stroke-linecap: round; } +.fin-alert__dot { fill: var(--info-foreground); } +.fin-alert a { color: inherit; font-weight: 600; text-decoration: underline; } +.fin-alert__version { display: block; margin-top: 4px; font-size: 12px; opacity: 0.85; } +.fin-coverage--gap { color: var(--destructive); font-weight: 600; } +.fin-empty { color: var(--muted-foreground); padding: 16px 2px; font-size: 14px; } +.view-fin-a h3, .view-fin-b h3 { font-size: 18px; margin: 18px 0 10px; } +.fin-key { border: 1px solid var(--border); border-radius: var(--radius); padding: 12px 14px; + background: var(--card); margin-bottom: 8px; } +.fin-key__title { font-weight: 600; font-size: 14px; margin-bottom: 8px; } +.fin-key__item { display: flex; align-items: baseline; gap: 8px; padding: 2px 0; } +.fin-key__count { color: var(--muted-foreground); font-size: 12px; min-width: 32px; display: inline-block; } +.fin-key__desc { color: var(--muted-foreground); font-size: 13px; } +.fin-type { display: inline-block; padding: 2px 7px; border-radius: 999px; font-size: 11px; font-weight: 600; + white-space: nowrap; background: var(--muted); color: var(--muted-foreground); } +.fin-type--appropriation { background: var(--diff-add); color: var(--diff-add-foreground); } +.fin-type--rescission, .fin-type--restriction { background: var(--diff-remove); color: var(--diff-remove-foreground); } +.fin-type--cap { background: var(--diff-modified); color: var(--diff-modified-foreground); } +.fin-type--transfer { background: var(--fin-transfer); color: var(--fin-transfer-foreground); } +.fin-type--authorization { background: var(--fin-authorization); color: var(--fin-authorization-foreground); } +.fin-type--fee { background: var(--fin-fee); color: var(--fin-fee-foreground); } +.fin-type--directive { background: var(--fin-directive); color: var(--fin-directive-foreground); } +.fin-type--earmark { background: var(--fin-earmark); color: var(--fin-earmark-foreground); } +.fin-type--availability { background: var(--fin-availability); color: var(--fin-availability-foreground); } +.fin-type--sub_allocation { background: var(--fin-sub-allocation); color: var(--fin-sub-allocation-foreground); } +.fin-sort { display: flex; gap: 8px; align-items: center; margin-bottom: 12px; font-size: 13px; } +.fin-sort span { color: var(--muted-foreground); } +.fin-sort__btn { padding: 4px 12px; border: 1px solid var(--border); border-radius: 999px; background: var(--card); + cursor: pointer; font: inherit; font-family: var(--font-sans); font-size: 13px; color: var(--foreground); } +.fin-sort__btn:hover { background: var(--secondary); } +.fin-sort__btn.is-active { background: var(--foreground); border-color: var(--foreground); color: var(--card); } +.fin-table { width: 100%; border-collapse: collapse; background: var(--card); border-radius: var(--radius); + box-shadow: var(--shadow-soft); overflow: hidden; font-size: 14px; table-layout: fixed; } +.fin-table th { background: var(--accent); text-align: left; padding: 9px 12px; border-bottom: 2px solid var(--border); + font-weight: 600; font-size: 13px; } +.fin-table td { padding: 8px 12px; border-bottom: 1px solid var(--border); vertical-align: middle; } +.fin-col-name { width: 72%; } .fin-col-type { width: 13%; } .fin-col-amount { width: 15%; text-align: right; } +.fin-amount { text-align: right; font-family: var(--font-mono); font-variant-numeric: tabular-nums; + white-space: nowrap; } +.fin-row, .fin-crow { cursor: pointer; } +.fin-row { background: var(--muted); font-weight: 600; } +.fin-row:hover td, .fin-crow:hover td { background: var(--secondary); } +.fin-row__name::before { content: "\25b6"; font-size: 10px; margin-right: 8px; color: var(--muted-foreground); + display: inline-block; transition: transform 0.15s; } +.fin-row.is-open .fin-row__name::before { transform: rotate(90deg); } +.fin-count { font-size: 11px; color: var(--muted-foreground); font-weight: 400; margin-left: 6px; } +.fin-review { background: var(--diff-modified); color: var(--diff-modified-foreground); font-size: 11px; + padding: 1px 6px; border-radius: 999px; margin-left: 6px; font-weight: 500; white-space: nowrap; } +/* The warning mark (`_WARNING_ICON`): drawn in the surrounding text's colour and size. */ +.fin-icon { display: inline-block; width: 1.15em; height: 1.15em; vertical-align: -0.2em; margin-right: 0.25em; + fill: none; stroke: currentColor; stroke-width: 2; stroke-linejoin: round; stroke-linecap: round; } +.fin-icon__dot { fill: currentColor; } +.fin-review[role="img"] .fin-icon { margin-right: 0; } +.fin-chip { font-size: 11px; font-weight: 600; border-radius: 4px; padding: 0 5px; margin-left: 6px; } +.fin-chip--law { background: var(--muted); color: var(--muted-foreground); border: 1px dashed var(--border); } +.fin-detail > td { padding: 0; background: var(--card); } +.fin-detail__inner { display: flex; } +.fin-detail__amounts { min-width: 220px; max-width: 260px; padding: 12px; border-right: 1px solid var(--border); + display: flex; flex-direction: column; gap: 10px; } +.fin-clause { display: flex; flex-direction: column; gap: 3px; align-items: flex-start; } +.fin-clause__amount { font-family: var(--font-mono); font-size: 15px; font-variant-numeric: tabular-nums; } +.fin-detail__text { padding: 12px 16px; font-size: 13px; line-height: 1.9; flex: 1; font-weight: 400; } +.fin-piece { border-radius: 3px; padding: 1px 3px; } +.fin-piece.fin-type--unknown { background: var(--muted); color: var(--foreground); } +.fin-proviso { color: var(--muted-foreground); } +.fin-card { background: var(--card); border: 1px solid var(--border); border-radius: var(--radius); overflow: hidden; + box-shadow: var(--shadow-soft); } +.fin-card .fin-table { box-shadow: none; border-radius: 0; table-layout: auto; } +.fin-summary { display: flex; gap: 18px; flex-wrap: wrap; padding: 10px 14px; border-bottom: 1px solid var(--border); + font-size: 13px; color: var(--muted-foreground); } +.fin-summary b { color: var(--foreground); font-variant-numeric: tabular-nums; } +.fin-table--compare td { vertical-align: top; } +.fin-table--compare th { background: var(--secondary); font-size: 12px; text-transform: uppercase; + letter-spacing: 0.04em; color: var(--muted-foreground); border-bottom: 1px solid var(--border); padding: 8px 10px; } +.fin-table--compare td { padding: 8px 10px; } +.fin-table--compare .fin-amount { font-family: var(--font-sans); } +.fin-stack__tag { white-space: nowrap; } +.fin-caret { color: var(--muted-foreground); width: 16px; display: inline-block; } +.fin-loc { font-weight: 600; } +.fin-loc small { display: block; font-weight: 400; color: var(--muted-foreground); font-size: 12px; } +/* Links from a comparison row to its sections in Version A / B. */ +.fin-jumps { display: flex; flex-wrap: wrap; gap: 4px 14px; margin-top: 6px; } +.fin-jump { background: none; border: 0; padding: 0; font: inherit; font-size: 12px; color: var(--primary); + text-decoration: underline; text-underline-offset: 2px; cursor: pointer; } +.fin-jump:hover { color: var(--foreground); } +.fin-jump--none { color: var(--muted-foreground); text-decoration: none; cursor: default; } +.fin-row.is-target > td { background: var(--accent); transition: background 0.6s ease; } +.fin-stack { display: grid; grid-template-columns: auto 1fr auto; gap: 2px 8px; align-items: center; } +.fin-ab { font-size: 11px; font-weight: 700; border-radius: 4px; padding: 0 5px; } +.fin-ab--a { background: var(--secondary); color: var(--primary); } +.fin-ab--b { background: var(--accent); color: var(--gold); } +.fin-stack__amt { text-align: right; font-variant-numeric: tabular-nums; white-space: nowrap; } +.fin-stack__amt--old { color: var(--muted-foreground); } +.fin-stack__amt--new { font-weight: 600; } +.fin-stack__none { color: var(--muted-foreground); font-style: italic; text-align: right; } +.fin-up { color: var(--diff-add-foreground); } .fin-down { color: var(--diff-remove-foreground); } +.fin-same { color: var(--muted-foreground); } +.fin-same small, .fin-up small, .fin-down small { display: block; font-size: 11px; } +.fin-cdetail > td { background: var(--background); padding: 12px 14px; } +.fin-subhead { font-size: 13px; font-weight: 600; color: var(--muted-foreground); padding: 14px 14px 6px; + border-top: 1px solid var(--border); } +.fin-table--plain { box-shadow: none; } +@media (max-width: 820px) { + .fin-table--compare { min-width: 640px; } + .fin-detail__inner { flex-direction: column; } + .fin-detail__amounts { max-width: none; border-right: 0; border-bottom: 1px solid var(--border); } + .fin-col-name { width: 55%; } .fin-col-type { width: 20%; } .fin-col-amount { width: 25%; } +} + @@ -317,24 +494,24 @@ -
Front Matter (1)
TITLE I—DEPARTMENT OF DEFENSE (2)
    Military construction, army (1)
    Administrative provisions (1)
      sec. 130 (1)
      TITLE II (13)
        DEPARTMENT OF VETERANS AFFAIRS (13)
          Veterans benefits administration (2)
            VETERANS HOUSING BENEFIT PROGRAM FUND (1)
            GENERAL OPERATING EXPENSES, VETERANS BENEFITS ADMINISTRATION (1)
            Veterans health administration (4)
              MEDICAL SERVICES (1)
              MEDICAL COMMUNITY CARE (1)
              MEDICAL SUPPORT AND COMPLIANCE (1)
              MEDICAL AND PROSTHETIC RESEARCH (1)
              National cemetery administration (1)
              Departmental administration (6)
                GENERAL ADMINISTRATION (1)
                BOARD OF VETERANS APPEALS (1)
                INFORMATION TECHNOLOGY SYSTEMS (1)
                VETERANS ELECTRONIC HEALTH RECORD (1)
                GRANTS FOR CONSTRUCTION OF STATE EXTENDED CARE FACILITIES (1)
                GRANTS FOR CONSTRUCTION OF VETERANS CEMETERIES (1)
                TITLE IV (9)
                  GENERAL PROVISIONS (9)
                    sec. 414 (1)
                    sec. 418 (1)
                    sec. 419 (1)
                    sec. 420 (1)
                    sec. 421 (1)
                    sec. 422 (1)
                    sec. 423 (1)
                    sec. 424 (1)
                    sec. 425 (1)
                    +
                    Front Matter (1)
                    TITLE I—DEPARTMENT OF DEFENSE (2)
                      Military construction, army (1)
                      Administrative provisions (1)
                        sec. 130 (1)
                        TITLE II (13)
                          DEPARTMENT OF VETERANS AFFAIRS (13)
                            Veterans benefits administration (2)
                              VETERANS HOUSING BENEFIT PROGRAM FUND (1)
                              GENERAL OPERATING EXPENSES, VETERANS BENEFITS ADMINISTRATION (1)
                              Veterans health administration (4)
                                MEDICAL SERVICES (1)
                                MEDICAL COMMUNITY CARE (1)
                                MEDICAL SUPPORT AND COMPLIANCE (1)
                                MEDICAL AND PROSTHETIC RESEARCH (1)
                                National cemetery administration (1)
                                Departmental administration (6)
                                  GENERAL ADMINISTRATION (1)
                                  BOARD OF VETERANS APPEALS (1)
                                  INFORMATION TECHNOLOGY SYSTEMS (1)
                                  VETERANS ELECTRONIC HEALTH RECORD (1)
                                  GRANTS FOR CONSTRUCTION OF STATE EXTENDED CARE FACILITIES (1)
                                  GRANTS FOR CONSTRUCTION OF VETERANS CEMETERIES (1)
                                  TITLE IV (9)
                                    GENERAL PROVISIONS (9)
                                      sec. 414 (1)
                                      sec. 418 (1)
                                      sec. 419 (1)
                                      SPENDING REDUCTION ACCOUNT (6)
                                        sec. 420 (1)
                                        sec. 421 (1)
                                        sec. 422 (1)
                                        sec. 423 (1)
                                        sec. 424 (1)
                                        sec. 425 (1)
                                        - +

                                        H.R. 4366 — Making appropriations for military construction, the Department of Veterans Affairs, and related agencies for the fiscal year ending September 30, 2024, and for other purposes.

                                        -
                                        v1: reported-in-house → v2: engrossed-in-house · 118th Congress
                                        +
                                        Before (v1): reported-in-houseAfter (v2): engrossed-in-house118th Congress
                                        modified 17added 7moved 1
                                        -
                                        +
                                        -
                                        - +
                                        +
                                        0 / 0
                                        - +

                                        Changes

                                        @@ -529,11 +706,12 @@

                                        TITLE IV > GENERAL PROVISIONS > sec. 419

                                        None of the funds made available by this Act may be used to administer, implement, or enforce Executive Order No. 14057 (dated December 8, 2021).
                                        +
                                        SPENDING REDUCTION ACCOUNT
                                        sec. 420
                                        moved -

                                        TITLE IV > GENERAL PROVISIONS > sec. 420

                                        +

                                        TITLE IV > GENERAL PROVISIONS > SPENDING REDUCTION ACCOUNT > sec. 420

                                        Sec. 420
                                        Renumbered: sec. 418 → sec. 420 · body text unchanged
                                        @@ -544,7 +722,7 @@

                                        TITLE IV > GENERAL PROVISIONS > sec. 420

                                        added -

                                        TITLE IV > GENERAL PROVISIONS > sec. 421

                                        +

                                        TITLE IV > GENERAL PROVISIONS > SPENDING REDUCTION ACCOUNT > sec. 421

                                        Sec. 421
                                        None of the funds appropriated or otherwise made available to the Department of Veterans Affairs in this Act may be used to enforce Veterans Health Directive 1315 as it relates to— @@ -557,7 +735,7 @@

                                        TITLE IV > GENERAL PROVISIONS > sec. 421

                                        added -

                                        TITLE IV > GENERAL PROVISIONS > sec. 422

                                        +

                                        TITLE IV > GENERAL PROVISIONS > SPENDING REDUCTION ACCOUNT > sec. 422

                                        Sec. 422
                                        None of the funds made available by this Act may be used by the Secretary of Veterans Affairs to report a determination under section 5502 of title 38, United States Code, and section 3.353 of title 38 of the Code of Federal Regulations, to the Department of Justice National Instant Criminal Background Check System established pursuant to section 103 of the Brady Handgun Violence Prevention Act (34 U.S.C. 40901).
                                        @@ -567,7 +745,7 @@

                                        TITLE IV > GENERAL PROVISIONS > sec. 422

                                        added -

                                        TITLE IV > GENERAL PROVISIONS > sec. 423

                                        +

                                        TITLE IV > GENERAL PROVISIONS > SPENDING REDUCTION ACCOUNT > sec. 423

                                        Sec. 423
                                        None of the funds made available by this Act may be used to carry out VHA Directive 1193.01, Coronavirus Disease 2019 Vaccination Program for Veterans Health Administration Health Care Personnel.
                                        @@ -577,7 +755,7 @@

                                        TITLE IV > GENERAL PROVISIONS > sec. 423

                                        added -

                                        TITLE IV > GENERAL PROVISIONS > sec. 424

                                        +

                                        TITLE IV > GENERAL PROVISIONS > SPENDING REDUCTION ACCOUNT > sec. 424

                                        Sec. 424
                                        None of the funds made available by this Act may be used to modify or remove any display of the Department of Veterans Affairs that bears the mission statement To fulfill President Lincoln’s promise to care for him who shall have borne the battle, and for his widow, and his orphan’ by serving and honoring the men and women who are America’s veterans.
                                        @@ -587,7 +765,7 @@

                                        TITLE IV > GENERAL PROVISIONS > sec. 424

                                        added -

                                        TITLE IV > GENERAL PROVISIONS > sec. 425

                                        +

                                        TITLE IV > GENERAL PROVISIONS > SPENDING REDUCTION ACCOUNT > sec. 425

                                        Sec. 425
                                        None of the funds appropriated by this Act may be used to implement any of the following executive orders: @@ -602,31 +780,73 @@

                                        TITLE IV > GENERAL PROVISIONS > sec. 425

                                        -
                                        + +
                                        - + \ No newline at end of file diff --git a/examples/hr4366_house_vs_senate_xml_diff.html b/examples/hr4366_house_vs_senate_xml_diff.html index 340ff42c..7f693bd7 100644 --- a/examples/hr4366_house_vs_senate_xml_diff.html +++ b/examples/hr4366_house_vs_senate_xml_diff.html @@ -19,6 +19,8 @@ --gold: #c9944e; --destructive: #c04040; --success: #3d9b6d; + --info: #e3f2f8; + --info-foreground: #0b4f63; --diff-add: #d3f0e2; --diff-add-foreground: #1a6647; --diff-remove: #f5ddd8; @@ -27,7 +29,22 @@ --diff-modified-foreground: #8a6320; --diff-moved: #eef0f8; --diff-moved-foreground: #2c2c5c; + --fin-transfer: #cffafe; + --fin-transfer-foreground: #155e75; + --fin-authorization: #e0f2fe; + --fin-authorization-foreground: #0c4a6e; + --fin-fee: #ffedd5; + --fin-fee-foreground: #9a3412; + --fin-directive: #e0e7ff; + --fin-directive-foreground: #3730a3; + --fin-earmark: #ede9fe; + --fin-earmark-foreground: #5b21b6; + --fin-availability: #d1fae5; + --fin-availability-foreground: #065f46; + --fin-sub-allocation: #dbeafe; + --fin-sub-allocation-foreground: #1e40af; --radius: 0.625rem; + --sticky-bar-height: 64px; --font-sans: ui-sans-serif, system-ui, -apple-system, 'Segoe UI', Roboto, Helvetica, Arial, sans-serif; --font-serif: ui-serif, Georgia, 'Times New Roman', serif; --font-mono: ui-monospace, 'SF Mono', Menlo, Consolas, monospace; @@ -88,11 +105,13 @@ .filter-empty[hidden] { display: none; } /* Main content */ -.main { margin-left: 280px; padding: 28px 36px; max-width: 940px; flex: 1; } +.main { margin-left: 280px; padding: 28px 36px; max-width: 940px; flex: 1; min-width: 0; } /* Header */ .report-header h1 { font-size: 24px; margin-bottom: 4px; } -.report-header .versions { color: var(--muted-foreground); font-size: 15px; margin-bottom: 16px; } +.report-header .versions { color: var(--muted-foreground); font-size: 15px; margin-bottom: 16px; line-height: 1.5; } +.versions__row { display: block; overflow-wrap: anywhere; } +.versions__row b { color: var(--foreground); font-weight: 600; } .summary-bar { display: flex; gap: 10px; margin-bottom: 24px; flex-wrap: wrap; } .summary-item { display: inline-flex; align-items: center; gap: 6px; padding: 4px 12px; border-radius: 999px; font-size: 13px; background: var(--secondary); } @@ -164,16 +183,25 @@ border-bottom: 1px solid var(--border); padding: 10px 0; margin-bottom: 16px; } .action-bar__left { display: flex; align-items: center; gap: 10px; flex-wrap: wrap; } .action-bar__group { display: flex; align-items: center; gap: 10px; flex-wrap: wrap; } -.find-bar { display: inline-flex; align-items: center; gap: 4px; } -.find-bar input { padding: 5px 10px; border: 1px solid var(--border); border-radius: var(--radius); - font: inherit; font-family: var(--font-sans); font-size: 13px; width: 180px; background: var(--card); } -.find-bar button { padding: 5px 9px; border: 1px solid var(--border); border-radius: var(--radius); - background: var(--card); cursor: pointer; font-family: var(--font-sans); font-size: 13px; } +.action-bar__left { flex: 1 1 auto; } +/* The page's one search: it reaches text that is collapsed, which the browser's own find + cannot, so it is sized and marked to be found first. */ +.find-bar { display: inline-flex; align-items: center; gap: 8px; flex: 1 1 380px; max-width: 640px; } +.find-field { position: relative; display: flex; flex: 1; min-width: 0; } +.find-icon { position: absolute; left: 14px; top: 50%; width: 22px; height: 22px; transform: translateY(-50%); + fill: none; stroke: var(--muted-foreground); stroke-width: 2.2; stroke-linecap: round; pointer-events: none; } +.find-bar input { width: 100%; padding: 10px 14px 10px 46px; border: 1px solid var(--border); + border-radius: var(--radius); font: inherit; font-family: var(--font-sans); font-size: 20px; + background: var(--card); color: var(--foreground); } +.find-bar input:focus { outline: 2px solid var(--primary); outline-offset: 1px; border-color: var(--primary); } +.find-bar button { padding: 8px 12px; border: 1px solid var(--border); border-radius: var(--radius); + background: var(--card); cursor: pointer; font-family: var(--font-sans); font-size: 15px; } .find-bar button:hover { background: var(--secondary); } .find-bar button[disabled] { opacity: 0.4; cursor: default; } .find-counter { font-variant-numeric: tabular-nums; font-size: 12px; color: var(--muted-foreground); min-width: 3.5em; text-align: center; } -mark.find-hit { background: var(--accent); color: inherit; border-radius: 2px; scroll-margin-top: 64px; } +mark.find-hit { background: var(--accent); color: inherit; border-radius: 2px; + scroll-margin-top: calc(var(--sticky-bar-height) + 8px); } mark.find-hit--current { background: var(--gold); color: #fff; } .nav-controls { display: inline-flex; align-items: center; gap: 4px; } .nav-controls button { padding: 6px 12px; border: 1px solid var(--border); border-radius: var(--radius); @@ -244,9 +272,13 @@ .prompt-copy:hover { background: var(--accent); } .prompt-text { line-height: 1.5; } -/* Nav targets clear the sticky action bar when scrolled to via Prev/Next */ +/* Nav targets clear the sticky action bar when scrolled to via Prev/Next or a link: + --sticky-bar-height is the bar's measured height (padForStickyBar), plus a small gap. A + fixed 64px cleared the one-row bar but not the two-row one. On the targets, not as the + page's scroll-padding: that would also count the bar's own controls as covered, so + clicking or tabbing to one would scroll the page. */ .change-card, .full-bill [id^="attr-"], .full-bill [id^="sec-"], .full-bill [id^="fb-off-"], -.removed-block { scroll-margin-top: 64px; } +.removed-block { scroll-margin-top: calc(var(--sticky-bar-height) + 8px); } /* Full-bill section TOC (sidebar variant) */ .sidebar-changes[hidden], .sidebar-toc[hidden] { display: none; } @@ -295,7 +327,25 @@ .find-bar { position: fixed; left: 0; right: 0; bottom: 46px; z-index: 35; justify-content: center; background: var(--card); border-top: 1px solid var(--border); padding: 8px 16px; } - .find-bar input { flex: 1; max-width: 320px; } + .find-bar { max-width: none; } + body.outside-changes { padding-bottom: 62px; } + body.outside-changes .find-bar { bottom: 0; padding-bottom: calc(8px + env(safe-area-inset-bottom)); } +} +/* Change navigation and the changes export serve Changes and Full bill only. */ +body.outside-changes .nav-controls, body.outside-changes #export-open { display: none; } + +/* Five view buttons get a row of their own when the financial views are present (ADR 0023). + The views' own styles live with them, in formatters/financial_views.py. */ +.action-bar--stacked { display: grid; grid-template-columns: 1fr auto; row-gap: 10px; align-items: center; } +.action-bar--stacked .action-bar__left { display: contents; } +.action-bar--stacked .view-toggle { grid-column: 1 / -1; justify-self: start; } +.action-bar--stacked .find-bar { grid-column: 1; } +.action-bar--stacked .action-bar__group { grid-column: 2; } +.fin-scroll { overflow-x: auto; } +@media (max-width: 820px) { + .action-bar--stacked { display: flex; flex-direction: column; align-items: stretch; } + .view-toggle { display: flex; flex-wrap: wrap; } + .view-toggle__btn { flex: 1 1 auto; } } /* Print */ @@ -304,6 +354,133 @@ .main { margin-left: 0; } .change-card { break-inside: avoid; } } +/* Financial views (ADR 0023): Version A / B, and the comparison */ +/* The three financial tabs use the full window on a wide screen: their tables are columns, + cramped at the report's 940px reading width. Changes and Full bill keep that width (their + cards are prose). `body[data-active-view]` is set by the report's view switch. */ +@media (min-width: 821px) { + body[data-active-view="fin-a"] .main, body[data-active-view="fin-b"] .main, + body[data-active-view="fin-compare"] .main { + max-width: none; padding-right: 10%; } +} +.fin-head { display: flex; align-items: baseline; justify-content: space-between; gap: 12px; flex-wrap: wrap; } +.view-fin-a h2, .view-fin-b h2, .view-fin-compare h2 { font-size: 20px; margin-bottom: 2px; } +.fin-version { color: var(--muted-foreground); font-size: 14px; margin-bottom: 12px; } +.fin-coverage, .fin-note, .fin-explain { font-size: 13px; color: var(--muted-foreground); margin-bottom: 10px; } +/* "About these figures": an information alert, left-accented, above each view's content. */ +.fin-alert { display: flex; gap: 12px; align-items: flex-start; margin: 4px 0 16px; padding: 12px 16px; + background: var(--info); color: var(--info-foreground); border: 1px solid var(--info); + border-left: 4px solid var(--info-foreground); border-radius: var(--radius); font-size: 14px; line-height: 1.55; } +.fin-alert__icon { flex: none; width: 20px; height: 20px; margin-top: 1px; fill: none; + stroke: var(--info-foreground); stroke-width: 2; stroke-linecap: round; } +.fin-alert__dot { fill: var(--info-foreground); } +.fin-alert a { color: inherit; font-weight: 600; text-decoration: underline; } +.fin-alert__version { display: block; margin-top: 4px; font-size: 12px; opacity: 0.85; } +.fin-coverage--gap { color: var(--destructive); font-weight: 600; } +.fin-empty { color: var(--muted-foreground); padding: 16px 2px; font-size: 14px; } +.view-fin-a h3, .view-fin-b h3 { font-size: 18px; margin: 18px 0 10px; } +.fin-key { border: 1px solid var(--border); border-radius: var(--radius); padding: 12px 14px; + background: var(--card); margin-bottom: 8px; } +.fin-key__title { font-weight: 600; font-size: 14px; margin-bottom: 8px; } +.fin-key__item { display: flex; align-items: baseline; gap: 8px; padding: 2px 0; } +.fin-key__count { color: var(--muted-foreground); font-size: 12px; min-width: 32px; display: inline-block; } +.fin-key__desc { color: var(--muted-foreground); font-size: 13px; } +.fin-type { display: inline-block; padding: 2px 7px; border-radius: 999px; font-size: 11px; font-weight: 600; + white-space: nowrap; background: var(--muted); color: var(--muted-foreground); } +.fin-type--appropriation { background: var(--diff-add); color: var(--diff-add-foreground); } +.fin-type--rescission, .fin-type--restriction { background: var(--diff-remove); color: var(--diff-remove-foreground); } +.fin-type--cap { background: var(--diff-modified); color: var(--diff-modified-foreground); } +.fin-type--transfer { background: var(--fin-transfer); color: var(--fin-transfer-foreground); } +.fin-type--authorization { background: var(--fin-authorization); color: var(--fin-authorization-foreground); } +.fin-type--fee { background: var(--fin-fee); color: var(--fin-fee-foreground); } +.fin-type--directive { background: var(--fin-directive); color: var(--fin-directive-foreground); } +.fin-type--earmark { background: var(--fin-earmark); color: var(--fin-earmark-foreground); } +.fin-type--availability { background: var(--fin-availability); color: var(--fin-availability-foreground); } +.fin-type--sub_allocation { background: var(--fin-sub-allocation); color: var(--fin-sub-allocation-foreground); } +.fin-sort { display: flex; gap: 8px; align-items: center; margin-bottom: 12px; font-size: 13px; } +.fin-sort span { color: var(--muted-foreground); } +.fin-sort__btn { padding: 4px 12px; border: 1px solid var(--border); border-radius: 999px; background: var(--card); + cursor: pointer; font: inherit; font-family: var(--font-sans); font-size: 13px; color: var(--foreground); } +.fin-sort__btn:hover { background: var(--secondary); } +.fin-sort__btn.is-active { background: var(--foreground); border-color: var(--foreground); color: var(--card); } +.fin-table { width: 100%; border-collapse: collapse; background: var(--card); border-radius: var(--radius); + box-shadow: var(--shadow-soft); overflow: hidden; font-size: 14px; table-layout: fixed; } +.fin-table th { background: var(--accent); text-align: left; padding: 9px 12px; border-bottom: 2px solid var(--border); + font-weight: 600; font-size: 13px; } +.fin-table td { padding: 8px 12px; border-bottom: 1px solid var(--border); vertical-align: middle; } +.fin-col-name { width: 72%; } .fin-col-type { width: 13%; } .fin-col-amount { width: 15%; text-align: right; } +.fin-amount { text-align: right; font-family: var(--font-mono); font-variant-numeric: tabular-nums; + white-space: nowrap; } +.fin-row, .fin-crow { cursor: pointer; } +.fin-row { background: var(--muted); font-weight: 600; } +.fin-row:hover td, .fin-crow:hover td { background: var(--secondary); } +.fin-row__name::before { content: "\25b6"; font-size: 10px; margin-right: 8px; color: var(--muted-foreground); + display: inline-block; transition: transform 0.15s; } +.fin-row.is-open .fin-row__name::before { transform: rotate(90deg); } +.fin-count { font-size: 11px; color: var(--muted-foreground); font-weight: 400; margin-left: 6px; } +.fin-review { background: var(--diff-modified); color: var(--diff-modified-foreground); font-size: 11px; + padding: 1px 6px; border-radius: 999px; margin-left: 6px; font-weight: 500; white-space: nowrap; } +/* The warning mark (`_WARNING_ICON`): drawn in the surrounding text's colour and size. */ +.fin-icon { display: inline-block; width: 1.15em; height: 1.15em; vertical-align: -0.2em; margin-right: 0.25em; + fill: none; stroke: currentColor; stroke-width: 2; stroke-linejoin: round; stroke-linecap: round; } +.fin-icon__dot { fill: currentColor; } +.fin-review[role="img"] .fin-icon { margin-right: 0; } +.fin-chip { font-size: 11px; font-weight: 600; border-radius: 4px; padding: 0 5px; margin-left: 6px; } +.fin-chip--law { background: var(--muted); color: var(--muted-foreground); border: 1px dashed var(--border); } +.fin-detail > td { padding: 0; background: var(--card); } +.fin-detail__inner { display: flex; } +.fin-detail__amounts { min-width: 220px; max-width: 260px; padding: 12px; border-right: 1px solid var(--border); + display: flex; flex-direction: column; gap: 10px; } +.fin-clause { display: flex; flex-direction: column; gap: 3px; align-items: flex-start; } +.fin-clause__amount { font-family: var(--font-mono); font-size: 15px; font-variant-numeric: tabular-nums; } +.fin-detail__text { padding: 12px 16px; font-size: 13px; line-height: 1.9; flex: 1; font-weight: 400; } +.fin-piece { border-radius: 3px; padding: 1px 3px; } +.fin-piece.fin-type--unknown { background: var(--muted); color: var(--foreground); } +.fin-proviso { color: var(--muted-foreground); } +.fin-card { background: var(--card); border: 1px solid var(--border); border-radius: var(--radius); overflow: hidden; + box-shadow: var(--shadow-soft); } +.fin-card .fin-table { box-shadow: none; border-radius: 0; table-layout: auto; } +.fin-summary { display: flex; gap: 18px; flex-wrap: wrap; padding: 10px 14px; border-bottom: 1px solid var(--border); + font-size: 13px; color: var(--muted-foreground); } +.fin-summary b { color: var(--foreground); font-variant-numeric: tabular-nums; } +.fin-table--compare td { vertical-align: top; } +.fin-table--compare th { background: var(--secondary); font-size: 12px; text-transform: uppercase; + letter-spacing: 0.04em; color: var(--muted-foreground); border-bottom: 1px solid var(--border); padding: 8px 10px; } +.fin-table--compare td { padding: 8px 10px; } +.fin-table--compare .fin-amount { font-family: var(--font-sans); } +.fin-stack__tag { white-space: nowrap; } +.fin-caret { color: var(--muted-foreground); width: 16px; display: inline-block; } +.fin-loc { font-weight: 600; } +.fin-loc small { display: block; font-weight: 400; color: var(--muted-foreground); font-size: 12px; } +/* Links from a comparison row to its sections in Version A / B. */ +.fin-jumps { display: flex; flex-wrap: wrap; gap: 4px 14px; margin-top: 6px; } +.fin-jump { background: none; border: 0; padding: 0; font: inherit; font-size: 12px; color: var(--primary); + text-decoration: underline; text-underline-offset: 2px; cursor: pointer; } +.fin-jump:hover { color: var(--foreground); } +.fin-jump--none { color: var(--muted-foreground); text-decoration: none; cursor: default; } +.fin-row.is-target > td { background: var(--accent); transition: background 0.6s ease; } +.fin-stack { display: grid; grid-template-columns: auto 1fr auto; gap: 2px 8px; align-items: center; } +.fin-ab { font-size: 11px; font-weight: 700; border-radius: 4px; padding: 0 5px; } +.fin-ab--a { background: var(--secondary); color: var(--primary); } +.fin-ab--b { background: var(--accent); color: var(--gold); } +.fin-stack__amt { text-align: right; font-variant-numeric: tabular-nums; white-space: nowrap; } +.fin-stack__amt--old { color: var(--muted-foreground); } +.fin-stack__amt--new { font-weight: 600; } +.fin-stack__none { color: var(--muted-foreground); font-style: italic; text-align: right; } +.fin-up { color: var(--diff-add-foreground); } .fin-down { color: var(--diff-remove-foreground); } +.fin-same { color: var(--muted-foreground); } +.fin-same small, .fin-up small, .fin-down small { display: block; font-size: 11px; } +.fin-cdetail > td { background: var(--background); padding: 12px 14px; } +.fin-subhead { font-size: 13px; font-weight: 600; color: var(--muted-foreground); padding: 14px 14px 6px; + border-top: 1px solid var(--border); } +.fin-table--plain { box-shadow: none; } +@media (max-width: 820px) { + .fin-table--compare { min-width: 640px; } + .fin-detail__inner { flex-direction: column; } + .fin-detail__amounts { max-width: none; border-right: 0; border-bottom: 1px solid var(--border); } + .fin-col-name { width: 55%; } .fin-col-type { width: 20%; } .fin-col-amount { width: 25%; } +} + @@ -317,24 +494,24 @@ -
                                        Sec. 1 (1)
                                        Sec. 2 (1)
                                        Sec. 3 (9)
                                          (a) (3)
                                          (b) (3)
                                          (c) (3)
                                          Sec. 4 (2)
                                            (a) Definitions (1)
                                            (b) Reporting requirement (1)
                                            Sec. 5 (3)
                                              (a) In general (2)
                                              (b) Definition of corporation (1)
                                              Division A: Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2024 (139)
                                              TITLE I—DEPARTMENT OF DEFENSE (24)
                                                Military construction, army (1)
                                                Military construction, navy and marine corps (1)
                                                Military construction, air force (1)
                                                Military construction, defense-Wide (1)
                                                Military construction, army national guard (1)
                                                Military construction, air national guard (1)
                                                Military construction, army reserve (1)
                                                Military construction, navy reserve (1)
                                                Military construction, air force reserve (1)
                                                Department of defense base closure account (1)
                                                Family housing operation and maintenance, army (1)
                                                Family housing operation and maintenance, navy and marine corps (1)
                                                Family housing operation and maintenance, air force (1)
                                                Administrative provisions (11)
                                                  sec. 119 (1)
                                                  sec. 124 (1)
                                                  sec. 126 (1)
                                                  sec. 128 (1)
                                                  sec. 129 (1)
                                                  sec. 130 (1)
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                                                  sec. 134 (1)
                                                  TITLE II (89)
                                                    DEPARTMENT OF VETERANS AFFAIRS (89)
                                                      Veterans benefits administration (3)
                                                        VETERANS INSURANCE AND INDEMNITIES (1)
                                                        VETERANS HOUSING BENEFIT PROGRAM FUND (1)
                                                        GENERAL OPERATING EXPENSES, VETERANS BENEFITS ADMINISTRATION (1)
                                                        Veterans health administration (5)
                                                          MEDICAL SERVICES (1)
                                                          MEDICAL COMMUNITY CARE (1)
                                                          MEDICAL SUPPORT AND COMPLIANCE (1)
                                                          MEDICAL FACILITIES (1)
                                                          MEDICAL AND PROSTHETIC RESEARCH (1)
                                                          National cemetery administration (1)
                                                          Departmental administration (7)
                                                            GENERAL ADMINISTRATION (1)
                                                            BOARD OF VETERANS APPEALS (1)
                                                            INFORMATION TECHNOLOGY SYSTEMS (1)
                                                            VETERANS ELECTRONIC HEALTH RECORD (1)
                                                            CONSTRUCTION, MAJOR PROJECTS (1)
                                                            GRANTS FOR CONSTRUCTION OF STATE EXTENDED CARE FACILITIES (1)
                                                            GRANTS FOR CONSTRUCTION OF VETERANS CEMETERIES (1)
                                                            Administrative provisions (73)
                                                              sec. 205 (1)
                                                              sec. 210 (1)
                                                              sec. 223 (1)
                                                              sec. 224 (1)
                                                              sec. 225 (1)
                                                              sec. 226 (2)
                                                              sec. 227 (1)
                                                              sec. 228 (1)
                                                              sec. 229 (1)
                                                              sec. 230 (1)
                                                              sec. 231 (1)
                                                              sec. 232 (3)
                                                                (a) (1)
                                                                (b) (1)
                                                                (c) (1)
                                                                sec. 233 (1)
                                                                sec. 234 (3)
                                                                  (a) (1)
                                                                  (b) (1)
                                                                  (c) (1)
                                                                  sec. 235 (1)
                                                                  sec. 236 (1)
                                                                  sec. 237 (3)
                                                                    (a) (1)
                                                                    (b) (1)
                                                                    (c) (1)
                                                                    sec. 238 (1)
                                                                    sec. 239 (1)
                                                                    sec. 240 (1)
                                                                    sec. 241 (1)
                                                                    sec. 242 (1)
                                                                    sec. 243 (4)
                                                                      (a) (1)
                                                                      (b) (1)
                                                                      (c) (1)
                                                                      (d) (1)
                                                                      sec. 244 (1)
                                                                      sec. 245 (1)
                                                                      sec. 246 (1)
                                                                      sec. 247 (5)
                                                                        (a) (1)
                                                                        (b) (1)
                                                                        (c) (1)
                                                                        (d) (1)
                                                                        (e) (1)
                                                                        sec. 248 (2)
                                                                          (a) (1)
                                                                          (b) (1)
                                                                          sec. 249 (1)
                                                                          sec. 250 (1)
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                                                                          sec. 252 (2)
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                                                                          sec. 255 (1)
                                                                          sec. 256 (1)
                                                                          sec. 257 (2)
                                                                          sec. 258 (1)
                                                                          sec. 259 (3)
                                                                          (a) In general (1)
                                                                          (b) Applicability to third parties (1)
                                                                          sec. 260 (2)
                                                                          sec. 261 (1)
                                                                          sec. 262 (1)
                                                                          sec. 263 (1)
                                                                          sec. 264 (1)
                                                                          sec. 265 (4)
                                                                            (a) Review required (1)
                                                                            (b) Covered veterans (1)
                                                                            (c) Manner and suitability of review (1)
                                                                            (d) Definitions (1)
                                                                            sec. 266 (1)
                                                                            sec. 267 (3)
                                                                              (a) Report required (1)
                                                                              (b) Contents (1)
                                                                              (c) Definition of appropriate committees of Congress (1)
                                                                              sec. 268 (1)
                                                                              TITLE III (3)
                                                                                RELATED AGENCIES (3)
                                                                                  United states court of appeals for veterans claims (1)
                                                                                    SALARIES AND EXPENSES (1)
                                                                                    Cemeterial expenses, army (2)
                                                                                      SALARIES AND EXPENSES (1)
                                                                                      CONSTRUCTION (1)
                                                                                      TITLE IV (16)
                                                                                        GENERAL PROVISIONS (16)
                                                                                        sec. 406 (4)
                                                                                        (a) (1)
                                                                                        (b) (1)
                                                                                        (c) (1)
                                                                                        sec. 407 (2)
                                                                                          (a) (1)
                                                                                          (b) (1)
                                                                                          sec. 408 (1)
                                                                                          sec. 409 (1)
                                                                                          sec. 410 (1)
                                                                                          sec. 411 (3)
                                                                                            (a) In general (1)
                                                                                            (b) (1)
                                                                                            (c) (1)
                                                                                            TITLE V—Counting Veterans' Cancer Act of 2023 (6)
                                                                                            sec. 501 (1)
                                                                                            sec. 502 (2)
                                                                                              (a) Findings (1)
                                                                                              (b) Purpose (1)
                                                                                              sec. 503 (2)
                                                                                                (a) Sharing of data with State cancer registries (1)
                                                                                                (b) Sharing by State cancer registries (1)
                                                                                                Division B: Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2024 (181)
                                                                                                TITLE I—AGRICULTURAL PROGRAMS (33)
                                                                                                  Office of the secretary (1)
                                                                                                  Executive operations (3)
                                                                                                    OFFICE OF THE CHIEF ECONOMIST (1)
                                                                                                    OFFICE OF HEARINGS AND APPEALS (1)
                                                                                                    OFFICE OF BUDGET AND PROGRAM ANALYSIS (1)
                                                                                                    Office of the chief information officer (1)
                                                                                                    Office of the chief financial officer (1)
                                                                                                    Office of the assistant secretary for civil rights (1)
                                                                                                    Office of civil rights (1)
                                                                                                    Agriculture buildings and facilities (1)
                                                                                                    Hazardous materials management (1)
                                                                                                    Office of safety, security, and protection (1)
                                                                                                    Office of inspector general (1)
                                                                                                    Office of the general counsel (1)
                                                                                                    Office of ethics (1)
                                                                                                    Office of the under secretary for research, education, and economics (1)
                                                                                                    Economic research service (1)
                                                                                                    National agricultural statistics service (1)
                                                                                                    Agricultural research service (2)
                                                                                                      SALARIES AND EXPENSES (1)
                                                                                                      BUILDINGS AND FACILITIES (1)
                                                                                                      National institute of food and agriculture (4)
                                                                                                        RESEARCH AND EDUCATION ACTIVITIES (1)
                                                                                                        NATIVE AMERICAN INSTITUTIONS ENDOWMENT FUND (1)
                                                                                                        EXTENSION ACTIVITIES (1)
                                                                                                        INTEGRATED ACTIVITIES (1)
                                                                                                        Office of the under secretary for marketing and regulatory programs (1)
                                                                                                        Animal and plant health inspection service (2)
                                                                                                          SALARIES AND EXPENSES (1)
                                                                                                          BUILDINGS AND FACILITIES (1)
                                                                                                          Agricultural marketing service (5)
                                                                                                            MARKETING SERVICES (1)
                                                                                                            LIMITATION ON ADMINISTRATIVE EXPENSES (1)
                                                                                                            FUNDS FOR STRENGTHENING MARKETS, INCOME, AND SUPPLY (SECTION 32) (1)
                                                                                                            PAYMENTS TO STATES AND POSSESSIONS (1)
                                                                                                            LIMITATION ON INSPECTION AND WEIGHING SERVICES EXPENSES (1)
                                                                                                            Office of the under secretary for food safety (1)
                                                                                                            Food safety and inspection service (1)
                                                                                                            TITLE II (16)
                                                                                                              FARM PRODUCTION AND CONSERVATION PROGRAMS (12)
                                                                                                                Office of the under secretary for farm production and conservation (1)
                                                                                                                Farm production and conservation business center (1)
                                                                                                                  SALARIES AND EXPENSES (1)
                                                                                                                  Farm service agency (6)
                                                                                                                    SALARIES AND EXPENSES (1)
                                                                                                                    STATE MEDIATION GRANTS (1)
                                                                                                                    GRASSROOTS SOURCE WATER PROTECTION PROGRAM (1)
                                                                                                                    DAIRY INDEMNITY PROGRAM (1)
                                                                                                                    GEOGRAPHICALLY DISADVANTAGED FARMERS AND RANCHERS (1)
                                                                                                                    AGRICULTURAL CREDIT INSURANCE FUND PROGRAM ACCOUNT (1)
                                                                                                                    Risk management agency (1)
                                                                                                                      SALARIES AND EXPENSES (1)
                                                                                                                      Natural resources conservation service (3)
                                                                                                                        CONSERVATION OPERATIONS (1)
                                                                                                                        WATERSHED AND FLOOD PREVENTION OPERATIONS (1)
                                                                                                                        WATERSHED REHABILITATION PROGRAM (1)
                                                                                                                        CORPORATIONS (4)
                                                                                                                        Federal crop insurance corporation fund (1)
                                                                                                                        Commodity credit corporation fund (2)
                                                                                                                          REIMBURSEMENT FOR NET REALIZED LOSSES (1)
                                                                                                                          HAZARDOUS WASTE MANAGEMENT (1)
                                                                                                                          TITLE III—RURAL DEVELOPMENT PROGRAMS (18)
                                                                                                                            Office of the under secretary for rural development (1)
                                                                                                                            Rural development (1)
                                                                                                                              SALARIES AND EXPENSES (1)
                                                                                                                              Rural housing service (6)
                                                                                                                                RURAL HOUSING INSURANCE FUND PROGRAM ACCOUNT (1)
                                                                                                                                RENTAL ASSISTANCE PROGRAM (1)
                                                                                                                                RURAL HOUSING VOUCHER ACCOUNT (1)
                                                                                                                                MUTUAL AND SELF-HELP HOUSING GRANTS (1)
                                                                                                                                RURAL HOUSING ASSISTANCE GRANTS (1)
                                                                                                                                RURAL COMMUNITY FACILITIES PROGRAM ACCOUNT (1)
                                                                                                                                Rural business—Cooperative service (7)
                                                                                                                                  RURAL BUSINESS PROGRAM ACCOUNT (1)
                                                                                                                                  INTERMEDIARY RELENDING PROGRAM FUND ACCOUNT (1)
                                                                                                                                  RURAL ECONOMIC DEVELOPMENT LOANS PROGRAM ACCOUNT (1)
                                                                                                                                  RURAL COOPERATIVE DEVELOPMENT GRANTS (1)
                                                                                                                                  RURAL MICROENTREPRENEUR ASSISTANCE PROGRAM (1)
                                                                                                                                  RURAL ENERGY FOR AMERICA PROGRAM (1)
                                                                                                                                  HEALTHY FOOD FINANCING INITIATIVE (1)
                                                                                                                                  Rural utilities service (3)
                                                                                                                                    RURAL WATER AND WASTE DISPOSAL PROGRAM ACCOUNT (1)
                                                                                                                                    RURAL ELECTRIFICATION AND TELECOMMUNICATIONS LOANS PROGRAM ACCOUNT (1)
                                                                                                                                    DISTANCE LEARNING, TELEMEDICINE, AND BROADBAND PROGRAM (1)
                                                                                                                                    TITLE IV (6)
                                                                                                                                      DOMESTIC FOOD PROGRAMS (6)
                                                                                                                                        Office of the under secretary for food, nutrition, and consumer services (1)
                                                                                                                                        Food and nutrition service (5)
                                                                                                                                          CHILD NUTRITION PROGRAMS (1)
                                                                                                                                          SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN (WIC) (1)
                                                                                                                                          SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM (1)
                                                                                                                                          COMMODITY ASSISTANCE PROGRAM (1)
                                                                                                                                          NUTRITION PROGRAMS ADMINISTRATION (1)
                                                                                                                                          TITLE V—FOREIGN ASSISTANCE AND RELATED PROGRAMS (6)
                                                                                                                                            Office of the under secretary for trade and foreign agricultural affairs (2)
                                                                                                                                            OFFICE OF CODEX ALIMENTARIUS (1)
                                                                                                                                            Foreign agricultural service (4)
                                                                                                                                              SALARIES AND EXPENSES (1)
                                                                                                                                              FOOD FOR PEACE TITLE II GRANTS (1)
                                                                                                                                              MCGOVERN-DOLE INTERNATIONAL FOOD FOR EDUCATION AND CHILD NUTRITION PROGRAM GRANTS (1)
                                                                                                                                              COMMODITY CREDIT CORPORATION EXPORT (LOANS) CREDIT GUARANTEE PROGRAM ACCOUNT (1)
                                                                                                                                              TITLE VI (4)
                                                                                                                                                RELATED AGENCY AND FOOD AND DRUG ADMINISTRATION (3)
                                                                                                                                                  Department of health and human services (3)
                                                                                                                                                    SALARIES AND EXPENSES (1)
                                                                                                                                                    BUILDINGS AND FACILITIES (1)
                                                                                                                                                    FDA INNOVATION ACCOUNT, CURES ACT (1)
                                                                                                                                                    INDEPENDENT AGENCY (1)
                                                                                                                                                      Farm credit administration (1)
                                                                                                                                                        LIMITATION ON ADMINISTRATIVE EXPENSES (1)
                                                                                                                                                        TITLE VII—GENERAL PROVISIONS (97)
                                                                                                                                                        sec. 701 (1)
                                                                                                                                                        sec. 702 (1)
                                                                                                                                                        sec. 703 (1)
                                                                                                                                                        sec. 704 (1)
                                                                                                                                                        sec. 705 (1)
                                                                                                                                                        sec. 706 (1)
                                                                                                                                                        sec. 707 (1)
                                                                                                                                                        sec. 708 (1)
                                                                                                                                                        sec. 709 (1)
                                                                                                                                                        sec. 710 (1)
                                                                                                                                                        sec. 711 (1)
                                                                                                                                                        sec. 712 (1)
                                                                                                                                                        sec. 713 (2)
                                                                                                                                                          (a) (1)
                                                                                                                                                          (b) (1)
                                                                                                                                                          sec. 714 (1)
                                                                                                                                                          sec. 715 (1)
                                                                                                                                                          sec. 716 (5)
                                                                                                                                                            (a) (1)
                                                                                                                                                            (b) (1)
                                                                                                                                                            (c) (1)
                                                                                                                                                            (d) (1)
                                                                                                                                                            (e) (1)
                                                                                                                                                            sec. 717 (1)
                                                                                                                                                            sec. 718 (1)
                                                                                                                                                            sec. 719 (1)
                                                                                                                                                            sec. 720 (1)
                                                                                                                                                            sec. 721 (1)
                                                                                                                                                            sec. 722 (1)
                                                                                                                                                            sec. 723 (1)
                                                                                                                                                            sec. 724 (1)
                                                                                                                                                            sec. 725 (1)
                                                                                                                                                            sec. 726 (1)
                                                                                                                                                            sec. 727 (1)
                                                                                                                                                            sec. 728 (1)
                                                                                                                                                            sec. 729 (1)
                                                                                                                                                            sec. 730 (1)
                                                                                                                                                            sec. 731 (2)
                                                                                                                                                              (a) (1)
                                                                                                                                                              (b) (1)
                                                                                                                                                              sec. 732 (1)
                                                                                                                                                              sec. 733 (1)
                                                                                                                                                              sec. 734 (7)
                                                                                                                                                                (a) (1)
                                                                                                                                                                (b) (1)
                                                                                                                                                                (c) (1)
                                                                                                                                                                (d) (1)
                                                                                                                                                                (e) (1)
                                                                                                                                                                (f) (1)
                                                                                                                                                                (g) (1)
                                                                                                                                                                sec. 735 (1)
                                                                                                                                                                sec. 736 (1)
                                                                                                                                                                sec. 737 (1)
                                                                                                                                                                sec. 738 (1)
                                                                                                                                                                sec. 739 (1)
                                                                                                                                                                sec. 740 (1)
                                                                                                                                                                sec. 741 (1)
                                                                                                                                                                sec. 742 (1)
                                                                                                                                                                sec. 743 (1)
                                                                                                                                                                sec. 744 (1)
                                                                                                                                                                sec. 745 (1)
                                                                                                                                                                sec. 746 (1)
                                                                                                                                                                sec. 747 (1)
                                                                                                                                                                sec. 748 (1)
                                                                                                                                                                sec. 749 (1)
                                                                                                                                                                sec. 750 (1)
                                                                                                                                                                sec. 751 (1)
                                                                                                                                                                sec. 752 (1)
                                                                                                                                                                sec. 753 (1)
                                                                                                                                                                sec. 754 (1)
                                                                                                                                                                sec. 755 (1)
                                                                                                                                                                sec. 756 (1)
                                                                                                                                                                sec. 757 (1)
                                                                                                                                                                sec. 758 (1)
                                                                                                                                                                sec. 759 (1)
                                                                                                                                                                sec. 760 (1)
                                                                                                                                                                sec. 761 (1)
                                                                                                                                                                sec. 762 (1)
                                                                                                                                                                sec. 763 (1)
                                                                                                                                                                sec. 764 (1)
                                                                                                                                                                sec. 765 (1)
                                                                                                                                                                sec. 766 (1)
                                                                                                                                                                sec. 767 (1)
                                                                                                                                                                sec. 768 (1)
                                                                                                                                                                sec. 769 (1)
                                                                                                                                                                sec. 770 (1)
                                                                                                                                                                sec. 771 (1)
                                                                                                                                                                sec. 772 (1)
                                                                                                                                                                sec. 773 (1)
                                                                                                                                                                sec. 774 (1)
                                                                                                                                                                sec. 775 (1)
                                                                                                                                                                sec. 776 (1)
                                                                                                                                                                sec. 777 (2)
                                                                                                                                                                  (a) (1)
                                                                                                                                                                  (b) (1)
                                                                                                                                                                  sec. 778 (2)
                                                                                                                                                                    (a) (1)
                                                                                                                                                                    (b) (1)
                                                                                                                                                                    sec. 779 (2)
                                                                                                                                                                      (a) (1)
                                                                                                                                                                      (b) (1)
                                                                                                                                                                      sec. 780 (1)
                                                                                                                                                                      sec. 781 (1)
                                                                                                                                                                      Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 (309)
                                                                                                                                                                      TITLE I—DEPARTMENT OF TRANSPORTATION (155)
                                                                                                                                                                        Office of the Secretary (27)
                                                                                                                                                                          SALARIES AND EXPENSES (1)
                                                                                                                                                                          RESEARCH AND TECHNOLOGY (1)
                                                                                                                                                                          National Infrastructure Investments (1)
                                                                                                                                                                          NATIONAL SURFACE TRANSPORTATION AND INNOVATIVE FINANCE BUREAU (1)
                                                                                                                                                                          RURAL AND TRIBAL INFRASTRUCTURE ADVANCEMENT (1)
                                                                                                                                                                          RAILROAD REHABILITATION AND IMPROVEMENT FINANCING PROGRAM (1)
                                                                                                                                                                          FINANCIAL MANAGEMENT CAPITAL (1)
                                                                                                                                                                          CYBER SECURITY INITIATIVES (1)
                                                                                                                                                                          OFFICE OF CIVIL RIGHTS (1)
                                                                                                                                                                          TRANSPORTATION PLANNING, RESEARCH, AND DEVELOPMENT (1)
                                                                                                                                                                          WORKING CAPITAL FUND (1)
                                                                                                                                                                          SMALL AND DISADVANTAGED BUSINESS UTILIZATION AND OUTREACH (1)
                                                                                                                                                                          PAYMENTS TO AIR CARRIERS (1)
                                                                                                                                                                          sec. 101 (1)
                                                                                                                                                                          sec. 102 (1)
                                                                                                                                                                          sec. 103 (1)
                                                                                                                                                                          sec. 104 (1)
                                                                                                                                                                          sec. 105 (1)
                                                                                                                                                                          sec. 106 (1)
                                                                                                                                                                          sec. 107 (1)
                                                                                                                                                                          sec. 108 (3)
                                                                                                                                                                            (a) (1)
                                                                                                                                                                            (b) (1)
                                                                                                                                                                            (c) (1)
                                                                                                                                                                            sec. 109 (1)
                                                                                                                                                                            sec. 109a (1)
                                                                                                                                                                            sec. 109b (1)
                                                                                                                                                                            sec. 109c (1)
                                                                                                                                                                            Federal Aviation Administration (24)
                                                                                                                                                                              OPERATIONS (1)
                                                                                                                                                                              FACILITIES AND EQUIPMENT (1)
                                                                                                                                                                              RESEARCH, ENGINEERING, AND DEVELOPMENT (1)
                                                                                                                                                                              GRANTS-IN-AID FOR AIRPORTS (2)
                                                                                                                                                                              sec. 110 (1)
                                                                                                                                                                              sec. 111 (1)
                                                                                                                                                                              sec. 112 (1)
                                                                                                                                                                              sec. 113 (1)
                                                                                                                                                                              sec. 114 (1)
                                                                                                                                                                              sec. 115 (1)
                                                                                                                                                                              sec. 116 (1)
                                                                                                                                                                              sec. 117 (1)
                                                                                                                                                                              sec. 118 (1)
                                                                                                                                                                              sec. 119 (1)
                                                                                                                                                                              sec. 119a (1)
                                                                                                                                                                              sec. 119b (1)
                                                                                                                                                                              sec. 119c (1)
                                                                                                                                                                              sec. 119d (1)
                                                                                                                                                                              sec. 119e (1)
                                                                                                                                                                              sec. 119f (1)
                                                                                                                                                                              sec. 119g (1)
                                                                                                                                                                              sec. 119h (1)
                                                                                                                                                                              sec. 119i (1)
                                                                                                                                                                              Federal Highway Administration (24)
                                                                                                                                                                                LIMITATION ON ADMINISTRATIVE EXPENSES (1)
                                                                                                                                                                                FEDERAL-AID HIGHWAYS (2)
                                                                                                                                                                                HIGHWAY INFRASTRUCTURE PROGRAMS (1)
                                                                                                                                                                                sec. 120 (5)
                                                                                                                                                                                  (a) (1)
                                                                                                                                                                                  (b) Exceptions from obligation limitation (1)
                                                                                                                                                                                  (c) Redistribution of unused obligation authority (1)
                                                                                                                                                                                  (d) Applicability of obligation limitations to transportation research programs (1)
                                                                                                                                                                                  (e) Redistribution of certain authorized funds (1)
                                                                                                                                                                                  sec. 121 (1)
                                                                                                                                                                                  sec. 122 (1)
                                                                                                                                                                                  sec. 123 (1)
                                                                                                                                                                                  sec. 124 (4)
                                                                                                                                                                                    (a) (1)
                                                                                                                                                                                    (b) (1)
                                                                                                                                                                                    (c) (1)
                                                                                                                                                                                    (d) (1)
                                                                                                                                                                                    sec. 125 (3)
                                                                                                                                                                                      (a) (1)
                                                                                                                                                                                      (b) (1)
                                                                                                                                                                                      (c) (1)
                                                                                                                                                                                      sec. 126 (3)
                                                                                                                                                                                        (a) (1)
                                                                                                                                                                                        (b) (1)
                                                                                                                                                                                        (c) (1)
                                                                                                                                                                                        sec. 127 (1)
                                                                                                                                                                                        sec. 128. evacuation route planning (1)
                                                                                                                                                                                        Federal Motor Carrier Safety Administration (5)
                                                                                                                                                                                          MOTOR CARRIER SAFETY OPERATIONS AND PROGRAMS (1)
                                                                                                                                                                                          MOTOR CARRIER SAFETY GRANTS (1)
                                                                                                                                                                                          sec. 130 (1)
                                                                                                                                                                                          sec. 131 (1)
                                                                                                                                                                                          sec. 132 (1)
                                                                                                                                                                                          National Highway Traffic Safety Administration (6)
                                                                                                                                                                                            OPERATIONS AND RESEARCH (2)
                                                                                                                                                                                            HIGHWAY TRAFFIC SAFETY GRANTS (1)
                                                                                                                                                                                            sec. 140 (1)
                                                                                                                                                                                            sec. 141 (1)
                                                                                                                                                                                            sec. 142 (1)
                                                                                                                                                                                            Federal Railroad Administration (11)
                                                                                                                                                                                              SAFETY AND OPERATIONS (1)
                                                                                                                                                                                              RAILROAD RESEARCH AND DEVELOPMENT (1)
                                                                                                                                                                                              FEDERAL-STATE PARTNERSHIP FOR INTERCITY PASSENGER RAIL (1)
                                                                                                                                                                                              CONSOLIDATED RAIL INFRASTRUCTURE AND SAFETY IMPROVEMENTS (1)
                                                                                                                                                                                              NORTHEAST CORRIDOR GRANTS TO THE NATIONAL RAILROAD PASSENGER CORPORATION (1)
                                                                                                                                                                                              NATIONAL NETWORK GRANTS TO THE NATIONAL RAILROAD PASSENGER CORPORATION (1)
                                                                                                                                                                                              sec. 150 (1)
                                                                                                                                                                                              sec. 151 (1)
                                                                                                                                                                                              sec. 152 (1)
                                                                                                                                                                                              sec. 153 (1)
                                                                                                                                                                                              sec. 154 (1)
                                                                                                                                                                                              Federal transit administration (22)
                                                                                                                                                                                                TRANSIT FORMULA GRANTS (1)
                                                                                                                                                                                                TRANSIT INFRASTRUCTURE GRANTS (1)
                                                                                                                                                                                                TECHNICAL ASSISTANCE AND TRAINING (1)
                                                                                                                                                                                                CAPITAL INVESTMENT GRANTS (1)
                                                                                                                                                                                                GRANTS TO THE WASHINGTON METROPOLITAN AREA TRANSIT AUTHORITY (1)
                                                                                                                                                                                                sec. 160 (1)
                                                                                                                                                                                                sec. 161 (1)
                                                                                                                                                                                                sec. 162 (1)
                                                                                                                                                                                                sec. 163 (1)
                                                                                                                                                                                                sec. 164 (1)
                                                                                                                                                                                                sec. 165 (1)
                                                                                                                                                                                                sec. 166 (7)
                                                                                                                                                                                                  (a) (1)
                                                                                                                                                                                                  (b) (1)
                                                                                                                                                                                                  (c) (1)
                                                                                                                                                                                                  (d) (1)
                                                                                                                                                                                                  (e) (1)
                                                                                                                                                                                                  (f) (1)
                                                                                                                                                                                                  (g) (1)
                                                                                                                                                                                                  sec. 167 (3)
                                                                                                                                                                                                    (a) (1)
                                                                                                                                                                                                    (b) (1)
                                                                                                                                                                                                    (c) (1)
                                                                                                                                                                                                    sec. 168 (1)
                                                                                                                                                                                                    Great Lakes St. Lawrence Seaway Development Corporation (2)
                                                                                                                                                                                                    OPERATIONS AND MAINTENANCE (1)
                                                                                                                                                                                                    Maritime Administration (10)
                                                                                                                                                                                                      MARITIME SECURITY PROGRAM (1)
                                                                                                                                                                                                      CABLE SECURITY FLEET (1)
                                                                                                                                                                                                      TANKER SECURITY PROGRAM (1)
                                                                                                                                                                                                      OPERATIONS AND TRAINING (1)
                                                                                                                                                                                                      STATE MARITIME ACADEMY OPERATIONS (1)
                                                                                                                                                                                                      ASSISTANCE TO SMALL SHIPYARDS (1)
                                                                                                                                                                                                      SHIP DISPOSAL (1)
                                                                                                                                                                                                      MARITIME GUARANTEED LOAN (TITLE XI) PROGRAM ACCOUNT (1)
                                                                                                                                                                                                      PORT INFRASTRUCTURE DEVELOPMENT PROGRAM (1)
                                                                                                                                                                                                      sec. 170 (1)
                                                                                                                                                                                                      Pipeline and Hazardous Materials Safety Administration (4)
                                                                                                                                                                                                        OPERATIONAL EXPENSES (1)
                                                                                                                                                                                                        HAZARDOUS MATERIALS SAFETY (1)
                                                                                                                                                                                                        PIPELINE SAFETY (1)
                                                                                                                                                                                                        EMERGENCY PREPAREDNESS GRANTS (1)
                                                                                                                                                                                                        Office of Inspector General (1)
                                                                                                                                                                                                          SALARIES AND EXPENSES (1)
                                                                                                                                                                                                          General Provisions—Department of Transportation (19)
                                                                                                                                                                                                          sec. 180 (3)
                                                                                                                                                                                                            (a) (1)
                                                                                                                                                                                                            (b) (1)
                                                                                                                                                                                                            (c) (1)
                                                                                                                                                                                                            sec. 181 (1)
                                                                                                                                                                                                            sec. 182 (2)
                                                                                                                                                                                                              (a) (1)
                                                                                                                                                                                                              (b) (1)
                                                                                                                                                                                                              sec. 183 (1)
                                                                                                                                                                                                              sec. 184 (1)
                                                                                                                                                                                                              sec. 185 (1)
                                                                                                                                                                                                              sec. 186 (1)
                                                                                                                                                                                                              sec. 187 (1)
                                                                                                                                                                                                              sec. 188 (1)
                                                                                                                                                                                                              sec. 189 (1)
                                                                                                                                                                                                              sec. 190 (1)
                                                                                                                                                                                                              sec. 191 (1)
                                                                                                                                                                                                              sec. 192 (1)
                                                                                                                                                                                                              sec. 193 (1)
                                                                                                                                                                                                              sec. 194 (1)
                                                                                                                                                                                                              TITLE II—DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT (109)
                                                                                                                                                                                                                Management and administration (4)
                                                                                                                                                                                                                  EXECUTIVE OFFICES (1)
                                                                                                                                                                                                                  ADMINISTRATIVE SUPPORT OFFICES (1)
                                                                                                                                                                                                                  PROGRAM OFFICES (1)
                                                                                                                                                                                                                  WORKING CAPITAL FUND (1)
                                                                                                                                                                                                                  Public and indian housing (10)
                                                                                                                                                                                                                    TENANT-BASED RENTAL ASSISTANCE (1)
                                                                                                                                                                                                                    HOUSING CERTIFICATE FUND (1)
                                                                                                                                                                                                                    PUBLIC HOUSING FUND (1)
                                                                                                                                                                                                                    ASSISTED HOUSING INSPECTIONS AND RISK ASSESSMENTS (1)
                                                                                                                                                                                                                    CHOICE NEIGHBORHOODS INITIATIVE (1)
                                                                                                                                                                                                                    SELF-SUFFICIENCY PROGRAMS (1)
                                                                                                                                                                                                                    NATIVE AMERICAN PROGRAMS (1)
                                                                                                                                                                                                                    INDIAN HOUSING LOAN GUARANTEE FUND PROGRAM ACCOUNT (1)
                                                                                                                                                                                                                    NATIVE HAWAIIAN HOUSING BLOCK GRANT (1)
                                                                                                                                                                                                                    NATIVE HAWAIIAN HOUSING LOAN GUARANTEE FUND PROGRAM ACCOUNT (1)
                                                                                                                                                                                                                    Community planning and development (6)
                                                                                                                                                                                                                      HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS (1)
                                                                                                                                                                                                                      COMMUNITY DEVELOPMENT FUND (1)
                                                                                                                                                                                                                      COMMUNITY DEVELOPMENT LOAN GUARANTEES PROGRAM ACCOUNT (1)
                                                                                                                                                                                                                      HOME INVESTMENT PARTNERSHIPS PROGRAM (1)
                                                                                                                                                                                                                      SELF-HELP AND ASSISTED HOMEOWNERSHIP OPPORTUNITY PROGRAM (1)
                                                                                                                                                                                                                      HOMELESS ASSISTANCE GRANTS (1)
                                                                                                                                                                                                                      Housing programs (5)
                                                                                                                                                                                                                        PROJECT-BASED RENTAL ASSISTANCE (1)
                                                                                                                                                                                                                        HOUSING FOR THE ELDERLY (1)
                                                                                                                                                                                                                        HOUSING FOR PERSONS WITH DISABILITIES (1)
                                                                                                                                                                                                                        HOUSING COUNSELING ASSISTANCE (1)
                                                                                                                                                                                                                        PAYMENT TO MANUFACTURED HOUSING FEES TRUST FUND (1)
                                                                                                                                                                                                                        Federal housing administration (2)
                                                                                                                                                                                                                          MUTUAL MORTGAGE INSURANCE PROGRAM ACCOUNT (1)
                                                                                                                                                                                                                          GENERAL AND SPECIAL RISK PROGRAM ACCOUNT (1)
                                                                                                                                                                                                                          Government national mortgage association (1)
                                                                                                                                                                                                                            GUARANTEES OF MORTGAGE-BACKED SECURITIES LOAN GUARANTEE PROGRAM ACCOUNT (1)
                                                                                                                                                                                                                            Policy development and research (1)
                                                                                                                                                                                                                              RESEARCH AND TECHNOLOGY (1)
                                                                                                                                                                                                                              Fair housing and equal opportunity (1)
                                                                                                                                                                                                                                FAIR HOUSING ACTIVITIES (1)
                                                                                                                                                                                                                                Office of lead hazard control and healthy homes (1)
                                                                                                                                                                                                                                  LEAD HAZARD REDUCTION (1)
                                                                                                                                                                                                                                  Information technology fund (1)
                                                                                                                                                                                                                                  Office of inspector general (1)
                                                                                                                                                                                                                                  General provisions—Department of housing and urban development (76)
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                                                                                                                                                                                                                                    (e) Research report (1)
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                                                                                                                                                                                                                                                      TITLE III—RELATED AGENCIES (7)
                                                                                                                                                                                                                                                        Access board (1)
                                                                                                                                                                                                                                                          SALARIES AND EXPENSES (1)
                                                                                                                                                                                                                                                          Federal maritime commission (1)
                                                                                                                                                                                                                                                            SALARIES AND EXPENSES (1)
                                                                                                                                                                                                                                                            Office of inspector general (1)
                                                                                                                                                                                                                                                              SALARIES AND EXPENSES (1)
                                                                                                                                                                                                                                                              National transportation safety board (1)
                                                                                                                                                                                                                                                                SALARIES AND EXPENSES (1)
                                                                                                                                                                                                                                                                Neighborhood reinvestment corporation (1)
                                                                                                                                                                                                                                                                  PAYMENT TO THE NEIGHBORHOOD REINVESTMENT CORPORATION (1)
                                                                                                                                                                                                                                                                  Surface transportation board (1)
                                                                                                                                                                                                                                                                    SALARIES AND EXPENSES (1)
                                                                                                                                                                                                                                                                    United states interagency council on homelessness (1)
                                                                                                                                                                                                                                                                      OPERATING EXPENSES (1)
                                                                                                                                                                                                                                                                      TITLE IV—GENERAL PROVISIONS—THIS ACT (37)
                                                                                                                                                                                                                                                                      sec. 401 (1)
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                                                                                                                                                                                                                                                                        sec. 421 (2)
                                                                                                                                                                                                                                                                        Front Matter (3)
                                                                                                                                                                                                                                                                        TITLE I—DEPARTMENT OF DEFENSE (1)
                                                                                                                                                                                                                                                                        TITLE II (6)
                                                                                                                                                                                                                                                                        Division A: Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2024 (12)
                                                                                                                                                                                                                                                                        TITLE IV (3)
                                                                                                                                                                                                                                                                        Sec. 3 (1)
                                                                                                                                                                                                                                                                        Sec. 4 (1)
                                                                                                                                                                                                                                                                        Sec. 5 (1)
                                                                                                                                                                                                                                                                        Division B: Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2024 (7)
                                                                                                                                                                                                                                                                        Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 (23)
                                                                                                                                                                                                                                                                        +
                                                                                                                                                                                                                                                                        Sec. 1 (1)
                                                                                                                                                                                                                                                                        Sec. 2 (1)
                                                                                                                                                                                                                                                                        Sec. 3 (9)
                                                                                                                                                                                                                                                                          (a) (3)
                                                                                                                                                                                                                                                                          (b) (3)
                                                                                                                                                                                                                                                                          (c) (3)
                                                                                                                                                                                                                                                                          Sec. 4 (2)
                                                                                                                                                                                                                                                                            (a) Definitions (1)
                                                                                                                                                                                                                                                                            (b) Reporting requirement (1)
                                                                                                                                                                                                                                                                            Sec. 5 (3)
                                                                                                                                                                                                                                                                              (a) In general (2)
                                                                                                                                                                                                                                                                              (b) Definition of corporation (1)
                                                                                                                                                                                                                                                                              Division A: Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2024 (139)
                                                                                                                                                                                                                                                                              TITLE I—DEPARTMENT OF DEFENSE (24)
                                                                                                                                                                                                                                                                                Military construction, army (1)
                                                                                                                                                                                                                                                                                Military construction, navy and marine corps (1)
                                                                                                                                                                                                                                                                                Military construction, air force (1)
                                                                                                                                                                                                                                                                                Military construction, defense-Wide (1)
                                                                                                                                                                                                                                                                                Military construction, army national guard (1)
                                                                                                                                                                                                                                                                                Military construction, air national guard (1)
                                                                                                                                                                                                                                                                                Military construction, army reserve (1)
                                                                                                                                                                                                                                                                                Military construction, navy reserve (1)
                                                                                                                                                                                                                                                                                Military construction, air force reserve (1)
                                                                                                                                                                                                                                                                                Department of defense base closure account (1)
                                                                                                                                                                                                                                                                                Family housing operation and maintenance, army (1)
                                                                                                                                                                                                                                                                                Family housing operation and maintenance, navy and marine corps (1)
                                                                                                                                                                                                                                                                                Family housing operation and maintenance, air force (1)
                                                                                                                                                                                                                                                                                Administrative provisions (11)
                                                                                                                                                                                                                                                                                  sec. 119 (1)
                                                                                                                                                                                                                                                                                  sec. 124 (1)
                                                                                                                                                                                                                                                                                  sec. 126 (1)
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                                                                                                                                                                                                                                                                                  sec. 133 (2)
                                                                                                                                                                                                                                                                                  sec. 134 (1)
                                                                                                                                                                                                                                                                                  TITLE II (89)
                                                                                                                                                                                                                                                                                    DEPARTMENT OF VETERANS AFFAIRS (89)
                                                                                                                                                                                                                                                                                      Veterans benefits administration (3)
                                                                                                                                                                                                                                                                                        VETERANS INSURANCE AND INDEMNITIES (1)
                                                                                                                                                                                                                                                                                        VETERANS HOUSING BENEFIT PROGRAM FUND (1)
                                                                                                                                                                                                                                                                                        GENERAL OPERATING EXPENSES, VETERANS BENEFITS ADMINISTRATION (1)
                                                                                                                                                                                                                                                                                        Veterans health administration (5)
                                                                                                                                                                                                                                                                                          MEDICAL SERVICES (1)
                                                                                                                                                                                                                                                                                          MEDICAL COMMUNITY CARE (1)
                                                                                                                                                                                                                                                                                          MEDICAL SUPPORT AND COMPLIANCE (1)
                                                                                                                                                                                                                                                                                          MEDICAL FACILITIES (1)
                                                                                                                                                                                                                                                                                          MEDICAL AND PROSTHETIC RESEARCH (1)
                                                                                                                                                                                                                                                                                          National cemetery administration (1)
                                                                                                                                                                                                                                                                                          Departmental administration (7)
                                                                                                                                                                                                                                                                                            GENERAL ADMINISTRATION (1)
                                                                                                                                                                                                                                                                                            BOARD OF VETERANS APPEALS (1)
                                                                                                                                                                                                                                                                                            INFORMATION TECHNOLOGY SYSTEMS (1)
                                                                                                                                                                                                                                                                                            VETERANS ELECTRONIC HEALTH RECORD (1)
                                                                                                                                                                                                                                                                                            CONSTRUCTION, MAJOR PROJECTS (1)
                                                                                                                                                                                                                                                                                            GRANTS FOR CONSTRUCTION OF STATE EXTENDED CARE FACILITIES (1)
                                                                                                                                                                                                                                                                                            GRANTS FOR CONSTRUCTION OF VETERANS CEMETERIES (1)
                                                                                                                                                                                                                                                                                            Administrative provisions (73)
                                                                                                                                                                                                                                                                                              sec. 205 (1)
                                                                                                                                                                                                                                                                                              sec. 210 (1)
                                                                                                                                                                                                                                                                                              sec. 223 (1)
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                                                                                                                                                                                                                                                                                                (a) (1)
                                                                                                                                                                                                                                                                                                (b) (1)
                                                                                                                                                                                                                                                                                                (c) (1)
                                                                                                                                                                                                                                                                                                sec. 233 (1)
                                                                                                                                                                                                                                                                                                sec. 234 (3)
                                                                                                                                                                                                                                                                                                  (a) (1)
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                                                                                                                                                                                                                                                                                                  sec. 235 (1)
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                                                                                                                                                                                                                                                                                                    sec. 238 (1)
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                                                                                                                                                                                                                                                                                                      sec. 244 (1)
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                                                                                                                                                                                                                                                                                                      sec. 246 (1)
                                                                                                                                                                                                                                                                                                      sec. 247 (5)
                                                                                                                                                                                                                                                                                                        (a) (1)
                                                                                                                                                                                                                                                                                                        (b) (1)
                                                                                                                                                                                                                                                                                                        (c) (1)
                                                                                                                                                                                                                                                                                                        (d) (1)
                                                                                                                                                                                                                                                                                                        (e) (1)
                                                                                                                                                                                                                                                                                                        sec. 248 (2)
                                                                                                                                                                                                                                                                                                          (a) (1)
                                                                                                                                                                                                                                                                                                          (b) (1)
                                                                                                                                                                                                                                                                                                          sec. 249 (1)
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                                                                                                                                                                                                                                                                                                          sec. 251 (2)
                                                                                                                                                                                                                                                                                                          sec. 252 (2)
                                                                                                                                                                                                                                                                                                          sec. 253 (1)
                                                                                                                                                                                                                                                                                                          sec. 255 (1)
                                                                                                                                                                                                                                                                                                          sec. 256 (1)
                                                                                                                                                                                                                                                                                                          sec. 257 (2)
                                                                                                                                                                                                                                                                                                          sec. 258 (1)
                                                                                                                                                                                                                                                                                                          sec. 259 (3)
                                                                                                                                                                                                                                                                                                          (a) In general (1)
                                                                                                                                                                                                                                                                                                          (b) Applicability to third parties (1)
                                                                                                                                                                                                                                                                                                          sec. 260 (2)
                                                                                                                                                                                                                                                                                                          sec. 261 (1)
                                                                                                                                                                                                                                                                                                          sec. 262 (1)
                                                                                                                                                                                                                                                                                                          sec. 263 (1)
                                                                                                                                                                                                                                                                                                          sec. 264 (1)
                                                                                                                                                                                                                                                                                                          sec. 265 (4)
                                                                                                                                                                                                                                                                                                            (a) Review required (1)
                                                                                                                                                                                                                                                                                                            (b) Covered veterans (1)
                                                                                                                                                                                                                                                                                                            (c) Manner and suitability of review (1)
                                                                                                                                                                                                                                                                                                            (d) Definitions (1)
                                                                                                                                                                                                                                                                                                            sec. 266 (1)
                                                                                                                                                                                                                                                                                                            sec. 267 (3)
                                                                                                                                                                                                                                                                                                              (a) Report required (1)
                                                                                                                                                                                                                                                                                                              (b) Contents (1)
                                                                                                                                                                                                                                                                                                              (c) Definition of appropriate committees of Congress (1)
                                                                                                                                                                                                                                                                                                              sec. 268 (1)
                                                                                                                                                                                                                                                                                                              TITLE III (3)
                                                                                                                                                                                                                                                                                                                RELATED AGENCIES (3)
                                                                                                                                                                                                                                                                                                                  United states court of appeals for veterans claims (1)
                                                                                                                                                                                                                                                                                                                    SALARIES AND EXPENSES (1)
                                                                                                                                                                                                                                                                                                                    Department of defense—Civil (2)
                                                                                                                                                                                                                                                                                                                      Cemeterial expenses, army (2)
                                                                                                                                                                                                                                                                                                                        SALARIES AND EXPENSES (1)
                                                                                                                                                                                                                                                                                                                        CONSTRUCTION (1)
                                                                                                                                                                                                                                                                                                                        TITLE IV (16)
                                                                                                                                                                                                                                                                                                                          GENERAL PROVISIONS (16)
                                                                                                                                                                                                                                                                                                                          sec. 406 (4)
                                                                                                                                                                                                                                                                                                                          (a) (1)
                                                                                                                                                                                                                                                                                                                          (b) (1)
                                                                                                                                                                                                                                                                                                                          (c) (1)
                                                                                                                                                                                                                                                                                                                          sec. 407 (2)
                                                                                                                                                                                                                                                                                                                            (a) (1)
                                                                                                                                                                                                                                                                                                                            (b) (1)
                                                                                                                                                                                                                                                                                                                            sec. 408 (1)
                                                                                                                                                                                                                                                                                                                            sec. 409 (1)
                                                                                                                                                                                                                                                                                                                            sec. 410 (1)
                                                                                                                                                                                                                                                                                                                            sec. 411 (3)
                                                                                                                                                                                                                                                                                                                              (a) In general (1)
                                                                                                                                                                                                                                                                                                                              (b) (1)
                                                                                                                                                                                                                                                                                                                              (c) (1)
                                                                                                                                                                                                                                                                                                                              TITLE V—Counting Veterans' Cancer Act of 2023 (6)
                                                                                                                                                                                                                                                                                                                              sec. 501 (1)
                                                                                                                                                                                                                                                                                                                              sec. 502 (2)
                                                                                                                                                                                                                                                                                                                                (a) Findings (1)
                                                                                                                                                                                                                                                                                                                                (b) Purpose (1)
                                                                                                                                                                                                                                                                                                                                sec. 503 (2)
                                                                                                                                                                                                                                                                                                                                  (a) Sharing of data with State cancer registries (1)
                                                                                                                                                                                                                                                                                                                                  (b) Sharing by State cancer registries (1)
                                                                                                                                                                                                                                                                                                                                  Division B: Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2024 (181)
                                                                                                                                                                                                                                                                                                                                  TITLE I—AGRICULTURAL PROGRAMS (33)
                                                                                                                                                                                                                                                                                                                                    Processing, research, and marketing (1)
                                                                                                                                                                                                                                                                                                                                      Office of the secretary (1)
                                                                                                                                                                                                                                                                                                                                      Executive operations (3)
                                                                                                                                                                                                                                                                                                                                        OFFICE OF THE CHIEF ECONOMIST (1)
                                                                                                                                                                                                                                                                                                                                        OFFICE OF HEARINGS AND APPEALS (1)
                                                                                                                                                                                                                                                                                                                                        OFFICE OF BUDGET AND PROGRAM ANALYSIS (1)
                                                                                                                                                                                                                                                                                                                                        Office of the chief information officer (1)
                                                                                                                                                                                                                                                                                                                                        Office of the chief financial officer (1)
                                                                                                                                                                                                                                                                                                                                        Office of the assistant secretary for civil rights (1)
                                                                                                                                                                                                                                                                                                                                        Office of civil rights (1)
                                                                                                                                                                                                                                                                                                                                        Agriculture buildings and facilities (1)
                                                                                                                                                                                                                                                                                                                                        Hazardous materials management (1)
                                                                                                                                                                                                                                                                                                                                        Office of safety, security, and protection (1)
                                                                                                                                                                                                                                                                                                                                        Office of inspector general (1)
                                                                                                                                                                                                                                                                                                                                        Office of the general counsel (1)
                                                                                                                                                                                                                                                                                                                                        Office of ethics (1)
                                                                                                                                                                                                                                                                                                                                        Office of the under secretary for research, education, and economics (1)
                                                                                                                                                                                                                                                                                                                                        Economic research service (1)
                                                                                                                                                                                                                                                                                                                                        National agricultural statistics service (1)
                                                                                                                                                                                                                                                                                                                                        Agricultural research service (2)
                                                                                                                                                                                                                                                                                                                                          SALARIES AND EXPENSES (1)
                                                                                                                                                                                                                                                                                                                                          BUILDINGS AND FACILITIES (1)
                                                                                                                                                                                                                                                                                                                                          National institute of food and agriculture (4)
                                                                                                                                                                                                                                                                                                                                            RESEARCH AND EDUCATION ACTIVITIES (1)
                                                                                                                                                                                                                                                                                                                                            NATIVE AMERICAN INSTITUTIONS ENDOWMENT FUND (1)
                                                                                                                                                                                                                                                                                                                                            EXTENSION ACTIVITIES (1)
                                                                                                                                                                                                                                                                                                                                            INTEGRATED ACTIVITIES (1)
                                                                                                                                                                                                                                                                                                                                            Office of the under secretary for marketing and regulatory programs (1)
                                                                                                                                                                                                                                                                                                                                            Animal and plant health inspection service (2)
                                                                                                                                                                                                                                                                                                                                              SALARIES AND EXPENSES (1)
                                                                                                                                                                                                                                                                                                                                              BUILDINGS AND FACILITIES (1)
                                                                                                                                                                                                                                                                                                                                              Agricultural marketing service (5)
                                                                                                                                                                                                                                                                                                                                                MARKETING SERVICES (1)
                                                                                                                                                                                                                                                                                                                                                LIMITATION ON ADMINISTRATIVE EXPENSES (1)
                                                                                                                                                                                                                                                                                                                                                FUNDS FOR STRENGTHENING MARKETS, INCOME, AND SUPPLY (SECTION 32) (1)
                                                                                                                                                                                                                                                                                                                                                PAYMENTS TO STATES AND POSSESSIONS (1)
                                                                                                                                                                                                                                                                                                                                                LIMITATION ON INSPECTION AND WEIGHING SERVICES EXPENSES (1)
                                                                                                                                                                                                                                                                                                                                                Office of the under secretary for food safety (1)
                                                                                                                                                                                                                                                                                                                                                Food safety and inspection service (1)
                                                                                                                                                                                                                                                                                                                                                TITLE II (16)
                                                                                                                                                                                                                                                                                                                                                  FARM PRODUCTION AND CONSERVATION PROGRAMS (12)
                                                                                                                                                                                                                                                                                                                                                    Office of the under secretary for farm production and conservation (1)
                                                                                                                                                                                                                                                                                                                                                    Farm production and conservation business center (1)
                                                                                                                                                                                                                                                                                                                                                      SALARIES AND EXPENSES (1)
                                                                                                                                                                                                                                                                                                                                                      Farm service agency (6)
                                                                                                                                                                                                                                                                                                                                                        SALARIES AND EXPENSES (1)
                                                                                                                                                                                                                                                                                                                                                        STATE MEDIATION GRANTS (1)
                                                                                                                                                                                                                                                                                                                                                        GRASSROOTS SOURCE WATER PROTECTION PROGRAM (1)
                                                                                                                                                                                                                                                                                                                                                        DAIRY INDEMNITY PROGRAM (1)
                                                                                                                                                                                                                                                                                                                                                        GEOGRAPHICALLY DISADVANTAGED FARMERS AND RANCHERS (1)
                                                                                                                                                                                                                                                                                                                                                        AGRICULTURAL CREDIT INSURANCE FUND PROGRAM ACCOUNT (1)
                                                                                                                                                                                                                                                                                                                                                        Risk management agency (1)
                                                                                                                                                                                                                                                                                                                                                          SALARIES AND EXPENSES (1)
                                                                                                                                                                                                                                                                                                                                                          Natural resources conservation service (3)
                                                                                                                                                                                                                                                                                                                                                            CONSERVATION OPERATIONS (1)
                                                                                                                                                                                                                                                                                                                                                            WATERSHED AND FLOOD PREVENTION OPERATIONS (1)
                                                                                                                                                                                                                                                                                                                                                            WATERSHED REHABILITATION PROGRAM (1)
                                                                                                                                                                                                                                                                                                                                                            CORPORATIONS (4)
                                                                                                                                                                                                                                                                                                                                                            Federal crop insurance corporation fund (1)
                                                                                                                                                                                                                                                                                                                                                            Commodity credit corporation fund (2)
                                                                                                                                                                                                                                                                                                                                                              REIMBURSEMENT FOR NET REALIZED LOSSES (1)
                                                                                                                                                                                                                                                                                                                                                              HAZARDOUS WASTE MANAGEMENT (1)
                                                                                                                                                                                                                                                                                                                                                              TITLE III—RURAL DEVELOPMENT PROGRAMS (18)
                                                                                                                                                                                                                                                                                                                                                                Office of the under secretary for rural development (1)
                                                                                                                                                                                                                                                                                                                                                                Rural development (1)
                                                                                                                                                                                                                                                                                                                                                                  SALARIES AND EXPENSES (1)
                                                                                                                                                                                                                                                                                                                                                                  Rural housing service (6)
                                                                                                                                                                                                                                                                                                                                                                    RURAL HOUSING INSURANCE FUND PROGRAM ACCOUNT (1)
                                                                                                                                                                                                                                                                                                                                                                    RENTAL ASSISTANCE PROGRAM (1)
                                                                                                                                                                                                                                                                                                                                                                    RURAL HOUSING VOUCHER ACCOUNT (1)
                                                                                                                                                                                                                                                                                                                                                                    MUTUAL AND SELF-HELP HOUSING GRANTS (1)
                                                                                                                                                                                                                                                                                                                                                                    RURAL HOUSING ASSISTANCE GRANTS (1)
                                                                                                                                                                                                                                                                                                                                                                    RURAL COMMUNITY FACILITIES PROGRAM ACCOUNT (1)
                                                                                                                                                                                                                                                                                                                                                                    Rural business—Cooperative service (7)
                                                                                                                                                                                                                                                                                                                                                                      RURAL BUSINESS PROGRAM ACCOUNT (1)
                                                                                                                                                                                                                                                                                                                                                                      INTERMEDIARY RELENDING PROGRAM FUND ACCOUNT (1)
                                                                                                                                                                                                                                                                                                                                                                      RURAL ECONOMIC DEVELOPMENT LOANS PROGRAM ACCOUNT (1)
                                                                                                                                                                                                                                                                                                                                                                      RURAL COOPERATIVE DEVELOPMENT GRANTS (1)
                                                                                                                                                                                                                                                                                                                                                                      RURAL MICROENTREPRENEUR ASSISTANCE PROGRAM (1)
                                                                                                                                                                                                                                                                                                                                                                      RURAL ENERGY FOR AMERICA PROGRAM (1)
                                                                                                                                                                                                                                                                                                                                                                      HEALTHY FOOD FINANCING INITIATIVE (1)
                                                                                                                                                                                                                                                                                                                                                                      Rural utilities service (3)
                                                                                                                                                                                                                                                                                                                                                                        RURAL WATER AND WASTE DISPOSAL PROGRAM ACCOUNT (1)
                                                                                                                                                                                                                                                                                                                                                                        RURAL ELECTRIFICATION AND TELECOMMUNICATIONS LOANS PROGRAM ACCOUNT (1)
                                                                                                                                                                                                                                                                                                                                                                        DISTANCE LEARNING, TELEMEDICINE, AND BROADBAND PROGRAM (1)
                                                                                                                                                                                                                                                                                                                                                                        TITLE IV (6)
                                                                                                                                                                                                                                                                                                                                                                          DOMESTIC FOOD PROGRAMS (6)
                                                                                                                                                                                                                                                                                                                                                                            Office of the under secretary for food, nutrition, and consumer services (1)
                                                                                                                                                                                                                                                                                                                                                                            Food and nutrition service (5)
                                                                                                                                                                                                                                                                                                                                                                              CHILD NUTRITION PROGRAMS (1)
                                                                                                                                                                                                                                                                                                                                                                              SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN (WIC) (1)
                                                                                                                                                                                                                                                                                                                                                                              SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM (1)
                                                                                                                                                                                                                                                                                                                                                                              COMMODITY ASSISTANCE PROGRAM (1)
                                                                                                                                                                                                                                                                                                                                                                              NUTRITION PROGRAMS ADMINISTRATION (1)
                                                                                                                                                                                                                                                                                                                                                                              TITLE V—FOREIGN ASSISTANCE AND RELATED PROGRAMS (6)
                                                                                                                                                                                                                                                                                                                                                                                Office of the under secretary for trade and foreign agricultural affairs (2)
                                                                                                                                                                                                                                                                                                                                                                                OFFICE OF CODEX ALIMENTARIUS (1)
                                                                                                                                                                                                                                                                                                                                                                                Foreign agricultural service (4)
                                                                                                                                                                                                                                                                                                                                                                                  SALARIES AND EXPENSES (1)
                                                                                                                                                                                                                                                                                                                                                                                  FOOD FOR PEACE TITLE II GRANTS (1)
                                                                                                                                                                                                                                                                                                                                                                                  MCGOVERN-DOLE INTERNATIONAL FOOD FOR EDUCATION AND CHILD NUTRITION PROGRAM GRANTS (1)
                                                                                                                                                                                                                                                                                                                                                                                  COMMODITY CREDIT CORPORATION EXPORT (LOANS) CREDIT GUARANTEE PROGRAM ACCOUNT (1)
                                                                                                                                                                                                                                                                                                                                                                                  TITLE VI (4)
                                                                                                                                                                                                                                                                                                                                                                                    RELATED AGENCY AND FOOD AND DRUG ADMINISTRATION (3)
                                                                                                                                                                                                                                                                                                                                                                                      Department of health and human services (3)
                                                                                                                                                                                                                                                                                                                                                                                        FOOD AND DRUG ADMINISTRATION (1)
                                                                                                                                                                                                                                                                                                                                                                                          SALARIES AND EXPENSES (1)
                                                                                                                                                                                                                                                                                                                                                                                          BUILDINGS AND FACILITIES (1)
                                                                                                                                                                                                                                                                                                                                                                                          FDA INNOVATION ACCOUNT, CURES ACT (1)
                                                                                                                                                                                                                                                                                                                                                                                          INDEPENDENT AGENCY (1)
                                                                                                                                                                                                                                                                                                                                                                                            Farm credit administration (1)
                                                                                                                                                                                                                                                                                                                                                                                              LIMITATION ON ADMINISTRATIVE EXPENSES (1)
                                                                                                                                                                                                                                                                                                                                                                                              TITLE VII—GENERAL PROVISIONS (97)
                                                                                                                                                                                                                                                                                                                                                                                              sec. 701 (1)
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                                                                                                                                                                                                                                                                                                                                                                                                      sec. 735 (1)
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                                                                                                                                                                                                                                                                                                                                                                                                      sec. 777 (2)
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                                                                                                                                                                                                                                                                                                                                                                                                        sec. 778 (2)
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                                                                                                                                                                                                                                                                                                                                                                                                            Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 (309)
                                                                                                                                                                                                                                                                                                                                                                                                            TITLE I—DEPARTMENT OF TRANSPORTATION (155)
                                                                                                                                                                                                                                                                                                                                                                                                              Office of the Secretary (27)
                                                                                                                                                                                                                                                                                                                                                                                                                SALARIES AND EXPENSES (1)
                                                                                                                                                                                                                                                                                                                                                                                                                RESEARCH AND TECHNOLOGY (1)
                                                                                                                                                                                                                                                                                                                                                                                                                National Infrastructure Investments (1)
                                                                                                                                                                                                                                                                                                                                                                                                                NATIONAL SURFACE TRANSPORTATION AND INNOVATIVE FINANCE BUREAU (1)
                                                                                                                                                                                                                                                                                                                                                                                                                RURAL AND TRIBAL INFRASTRUCTURE ADVANCEMENT (1)
                                                                                                                                                                                                                                                                                                                                                                                                                RAILROAD REHABILITATION AND IMPROVEMENT FINANCING PROGRAM (1)
                                                                                                                                                                                                                                                                                                                                                                                                                FINANCIAL MANAGEMENT CAPITAL (1)
                                                                                                                                                                                                                                                                                                                                                                                                                CYBER SECURITY INITIATIVES (1)
                                                                                                                                                                                                                                                                                                                                                                                                                OFFICE OF CIVIL RIGHTS (1)
                                                                                                                                                                                                                                                                                                                                                                                                                TRANSPORTATION PLANNING, RESEARCH, AND DEVELOPMENT (1)
                                                                                                                                                                                                                                                                                                                                                                                                                WORKING CAPITAL FUND (1)
                                                                                                                                                                                                                                                                                                                                                                                                                SMALL AND DISADVANTAGED BUSINESS UTILIZATION AND OUTREACH (1)
                                                                                                                                                                                                                                                                                                                                                                                                                PAYMENTS TO AIR CARRIERS (1)
                                                                                                                                                                                                                                                                                                                                                                                                                ADMINISTRATIVE PROVISIONS—OFFICE OF THE SECRETARY OF TRANSPORTATION (14)
                                                                                                                                                                                                                                                                                                                                                                                                                  sec. 101 (1)
                                                                                                                                                                                                                                                                                                                                                                                                                  sec. 102 (1)
                                                                                                                                                                                                                                                                                                                                                                                                                  sec. 103 (1)
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                                                                                                                                                                                                                                                                                                                                                                                                                  sec. 108 (3)
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                                                                                                                                                                                                                                                                                                                                                                                                                    sec. 109 (1)
                                                                                                                                                                                                                                                                                                                                                                                                                    sec. 109a (1)
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                                                                                                                                                                                                                                                                                                                                                                                                                    sec. 109c (1)
                                                                                                                                                                                                                                                                                                                                                                                                                    Federal Aviation Administration (24)
                                                                                                                                                                                                                                                                                                                                                                                                                      OPERATIONS (1)
                                                                                                                                                                                                                                                                                                                                                                                                                      FACILITIES AND EQUIPMENT (1)
                                                                                                                                                                                                                                                                                                                                                                                                                      RESEARCH, ENGINEERING, AND DEVELOPMENT (1)
                                                                                                                                                                                                                                                                                                                                                                                                                      GRANTS-IN-AID FOR AIRPORTS (2)
                                                                                                                                                                                                                                                                                                                                                                                                                      ADMINISTRATIVE PROVISIONS—FEDERAL AVIATION ADMINISTRATION (19)
                                                                                                                                                                                                                                                                                                                                                                                                                        sec. 110 (1)
                                                                                                                                                                                                                                                                                                                                                                                                                        sec. 111 (1)
                                                                                                                                                                                                                                                                                                                                                                                                                        sec. 112 (1)
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                                                                                                                                                                                                                                                                                                                                                                                                                        sec. 119i (1)
                                                                                                                                                                                                                                                                                                                                                                                                                        Federal Highway Administration (24)
                                                                                                                                                                                                                                                                                                                                                                                                                          LIMITATION ON ADMINISTRATIVE EXPENSES (1)
                                                                                                                                                                                                                                                                                                                                                                                                                          FEDERAL-AID HIGHWAYS (2)
                                                                                                                                                                                                                                                                                                                                                                                                                          HIGHWAY INFRASTRUCTURE PROGRAMS (1)
                                                                                                                                                                                                                                                                                                                                                                                                                          ADMINISTRATIVE PROVISIONS—FEDERAL HIGHWAY ADMINISTRATION (20)
                                                                                                                                                                                                                                                                                                                                                                                                                            sec. 120 (5)
                                                                                                                                                                                                                                                                                                                                                                                                                              (a) (1)
                                                                                                                                                                                                                                                                                                                                                                                                                              (b) Exceptions from obligation limitation (1)
                                                                                                                                                                                                                                                                                                                                                                                                                              (c) Redistribution of unused obligation authority (1)
                                                                                                                                                                                                                                                                                                                                                                                                                              (d) Applicability of obligation limitations to transportation research programs (1)
                                                                                                                                                                                                                                                                                                                                                                                                                              (e) Redistribution of certain authorized funds (1)
                                                                                                                                                                                                                                                                                                                                                                                                                              sec. 121 (1)
                                                                                                                                                                                                                                                                                                                                                                                                                              sec. 122 (1)
                                                                                                                                                                                                                                                                                                                                                                                                                              sec. 123 (1)
                                                                                                                                                                                                                                                                                                                                                                                                                              sec. 124 (4)
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                                                                                                                                                                                                                                                                                                                                                                                                                                sec. 125 (3)
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                                                                                                                                                                                                                                                                                                                                                                                                                                  sec. 126 (3)
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                                                                                                                                                                                                                                                                                                                                                                                                                                    sec. 127 (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                    sec. 128. evacuation route planning (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                    Federal Motor Carrier Safety Administration (5)
                                                                                                                                                                                                                                                                                                                                                                                                                                      MOTOR CARRIER SAFETY OPERATIONS AND PROGRAMS (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                      MOTOR CARRIER SAFETY GRANTS (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                      ADMINISTRATIVE PROVISIONS—FEDERAL MOTOR CARRIER SAFETY ADMINISTRATION (3)
                                                                                                                                                                                                                                                                                                                                                                                                                                        sec. 130 (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                        sec. 131 (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                        sec. 132 (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                        National Highway Traffic Safety Administration (6)
                                                                                                                                                                                                                                                                                                                                                                                                                                          OPERATIONS AND RESEARCH (2)
                                                                                                                                                                                                                                                                                                                                                                                                                                          HIGHWAY TRAFFIC SAFETY GRANTS (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                          ADMINISTRATIVE PROVISIONS—NATIONAL HIGHWAY TRAFFIC SAFETY ADMINISTRATION (3)
                                                                                                                                                                                                                                                                                                                                                                                                                                            sec. 140 (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                            sec. 141 (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                            sec. 142 (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                            Federal Railroad Administration (11)
                                                                                                                                                                                                                                                                                                                                                                                                                                              SAFETY AND OPERATIONS (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                              RAILROAD RESEARCH AND DEVELOPMENT (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                              FEDERAL-STATE PARTNERSHIP FOR INTERCITY PASSENGER RAIL (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                              CONSOLIDATED RAIL INFRASTRUCTURE AND SAFETY IMPROVEMENTS (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                              NORTHEAST CORRIDOR GRANTS TO THE NATIONAL RAILROAD PASSENGER CORPORATION (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                              NATIONAL NETWORK GRANTS TO THE NATIONAL RAILROAD PASSENGER CORPORATION (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                              ADMINISTRATIVE PROVISIONS—FEDERAL RAILROAD ADMINISTRATION (5)
                                                                                                                                                                                                                                                                                                                                                                                                                                                sec. 150 (1)
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                                                                                                                                                                                                                                                                                                                                                                                                                                                sec. 154 (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                Federal transit administration (22)
                                                                                                                                                                                                                                                                                                                                                                                                                                                  TRANSIT FORMULA GRANTS (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                  TRANSIT INFRASTRUCTURE GRANTS (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                  TECHNICAL ASSISTANCE AND TRAINING (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                  CAPITAL INVESTMENT GRANTS (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                  GRANTS TO THE WASHINGTON METROPOLITAN AREA TRANSIT AUTHORITY (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                  ADMINISTRATIVE PROVISIONS—FEDERAL TRANSIT ADMINISTRATION (17)
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                                                                                                                                                                                                                                                                                                                                                                                                                                                        Great Lakes St. Lawrence Seaway Development Corporation (2)
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                                                                                                                                                                                                                                                                                                                                                                                                                                                          PORT INFRASTRUCTURE DEVELOPMENT PROGRAM (1)
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                General Provisions—Department of Transportation (19)
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                    TITLE II—DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT (109)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Management and administration (4)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                        EXECUTIVE OFFICES (1)
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                        WORKING CAPITAL FUND (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                        Public and indian housing (10)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                          TENANT-BASED RENTAL ASSISTANCE (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                          HOUSING CERTIFICATE FUND (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                          PUBLIC HOUSING FUND (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                          ASSISTED HOUSING INSPECTIONS AND RISK ASSESSMENTS (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                          CHOICE NEIGHBORHOODS INITIATIVE (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                          SELF-SUFFICIENCY PROGRAMS (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                          NATIVE AMERICAN PROGRAMS (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                          INDIAN HOUSING LOAN GUARANTEE FUND PROGRAM ACCOUNT (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                          NATIVE HAWAIIAN HOUSING BLOCK GRANT (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                          NATIVE HAWAIIAN HOUSING LOAN GUARANTEE FUND PROGRAM ACCOUNT (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                          Community planning and development (6)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                            HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                            COMMUNITY DEVELOPMENT FUND (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                            COMMUNITY DEVELOPMENT LOAN GUARANTEES PROGRAM ACCOUNT (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                            HOME INVESTMENT PARTNERSHIPS PROGRAM (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SELF-HELP AND ASSISTED HOMEOWNERSHIP OPPORTUNITY PROGRAM (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                            HOMELESS ASSISTANCE GRANTS (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                            Housing programs (5)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                              PROJECT-BASED RENTAL ASSISTANCE (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                              HOUSING FOR THE ELDERLY (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                              HOUSING FOR PERSONS WITH DISABILITIES (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                              HOUSING COUNSELING ASSISTANCE (1)
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Government national mortgage association (1)
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    Fair housing and equal opportunity (1)
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Office of lead hazard control and healthy homes (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        LEAD HAZARD REDUCTION (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        Information technology fund (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        Office of inspector general (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        General provisions—Department of housing and urban development (76)
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE III—RELATED AGENCIES (7)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              Access board (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                SALARIES AND EXPENSES (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Federal maritime commission (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  SALARIES AND EXPENSES (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  National railroad passenger corporation (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    Office of inspector general (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SALARIES AND EXPENSES (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      National transportation safety board (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        SALARIES AND EXPENSES (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        Neighborhood reinvestment corporation (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          PAYMENT TO THE NEIGHBORHOOD REINVESTMENT CORPORATION (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          Surface transportation board (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SALARIES AND EXPENSES (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            United states interagency council on homelessness (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              OPERATING EXPENSES (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              TITLE IV—GENERAL PROVISIONS—THIS ACT (37)
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Front Matter (3)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                TITLE I—DEPARTMENT OF DEFENSE (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                TITLE II (6)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division A: Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2024 (12)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                TITLE IV (3)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 3 (1)
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division B: Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2024 (7)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 (23)
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                H.R. 4366

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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                v2: engrossed-in-house → v4: engrossed-amendment-senate · 118th Congress
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Before (v2): engrossed-in-houseAfter (v4): engrossed-amendment-senate118th Congress
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                - +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Changes

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -1748,12 +1925,13 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division A: Military Construction, Veterans Affairs, and Related Agencies Ap

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Department of defense—Civil
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Cemeterial expenses, army
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                SALARIES AND EXPENSES
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                modified -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division A: Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2024 > TITLE III > RELATED AGENCIES > Cemeterial expenses, army > SALARIES AND EXPENSES

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division A: Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2024 > TITLE III > RELATED AGENCIES > Department of defense—Civil > Cemeterial expenses, army > SALARIES AND EXPENSES

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                For necessary expenses for maintenance, operation, and improvement of Arlington National Cemetery and Soldiers’ and Airmen’s Home National Cemetery, including the purchase or lease of passenger motor vehicles for replacement on a one-for-one basis only, and not to exceed $2,000 for official reception and representation expenses, $100,267,000, $99,880,000, of which not to exceed $15,000,000 shall remain available until September 30, 2026. In addition, such sums as may be necessary for parking maintenance, repairs and replacement, to be derived from the Lease of Department of Defense Real Property for Defense Agencies account.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -1762,7 +1940,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division A: Military Construction, Veterans Affairs, and Related Agencies Ap
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                modified -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division A: Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2024 > TITLE III > RELATED AGENCIES > Cemeterial expenses, army > CONSTRUCTION

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division A: Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2024 > TITLE III > RELATED AGENCIES > Department of defense—Civil > Cemeterial expenses, army > CONSTRUCTION

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                For necessary expenses for planning and design and construction at Arlington National Cemetery and Soldiers' and Airmen's Home National Cemetery, $88,600,000, to remain available until expended expended, for planning and design and construction associated with the Southern Expansion project at Arlington National Cemetery.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -1770,12 +1948,13 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division A: Military Construction, Veterans Affairs, and Related Agencies Ap

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                TITLE IV
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                GENERAL PROVISIONS
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                removed -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                TITLE IV > GENERAL PROVISIONS > sec. 422

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                TITLE IV > GENERAL PROVISIONS > SPENDING REDUCTION ACCOUNT > sec. 422

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 422
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                None of the funds made available by this Act may be used by the Secretary of Veterans Affairs to report a determination under section 5502 of title 38, United States Code, and section 3.353 of title 38 of the Code of Federal Regulations, to the Department of Justice National Instant Criminal Background Check System established pursuant to section 103 of the Brady Handgun Violence Prevention Act (34 U.S.C. 40901).
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -1783,7 +1962,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                TITLE IV > GENERAL PROVISIONS > sec. 422

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                removed -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                TITLE IV > GENERAL PROVISIONS > sec. 423

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                TITLE IV > GENERAL PROVISIONS > SPENDING REDUCTION ACCOUNT > sec. 423

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 423
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                None of the funds made available by this Act may be used to carry out VHA Directive 1193.01, Coronavirus Disease 2019 Vaccination Program for Veterans Health Administration Health Care Personnel.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -1791,7 +1970,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                TITLE IV > GENERAL PROVISIONS > sec. 423

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                removed -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                TITLE IV > GENERAL PROVISIONS > sec. 424

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                TITLE IV > GENERAL PROVISIONS > SPENDING REDUCTION ACCOUNT > sec. 424

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 424
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                None of the funds made available by this Act may be used to modify or remove any display of the Department of Veterans Affairs that bears the mission statement To fulfill President Lincoln’s promise to care for him who shall have borne the battle, and for his widow, and his orphan’ by serving and honoring the men and women who are America’s veterans.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -1799,7 +1978,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                TITLE IV > GENERAL PROVISIONS > sec. 424

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                removed -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                TITLE IV > GENERAL PROVISIONS > sec. 425

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                TITLE IV > GENERAL PROVISIONS > SPENDING REDUCTION ACCOUNT > sec. 425

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 425
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                None of the funds appropriated by this Act may be used to implement any of the following executive orders: @@ -2055,15 +2234,17 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division B: Agriculture, Rural Development, Food and Drug Administration, an
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                The following sums are appropriated, out of any money in the Treasury not otherwise appropriated, for Agriculture, Rural Development, Food and Drug Administration, and Related Agencies for the fiscal year ending September 30, 2024, and for other purposes, namely:

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                TITLE I—AGRICULTURAL PROGRAMS +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Processing, research, and marketing
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Office of the secretary
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division B: Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2024 > TITLE I—AGRICULTURAL PROGRAMS > Office of the secretary

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division B: Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2024 > TITLE I—AGRICULTURAL PROGRAMS > Processing, research, and marketing > Office of the secretary

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                For necessary expenses of the Office of the Secretary, $65,067,000 of which not to exceed $7,432,000 shall be available for the immediate Office of the Secretary; not to exceed $1,396,000 shall be available for the Office of Homeland Security; not to exceed $5,190,000 shall be available for the Office of Tribal Relations, of which $1,000,000 shall be to continue a Tribal Public Health Resource Center at a land grant university with existing indigenous public health expertise to expand current partnerships and collaborative efforts with indigenous groups, including but not limited to, tribal organizations and institutions such as tribal colleges, tribal technical colleges, tribal community colleges and tribal universities, to improve the delivery of culturally appropriate public health services and functions in American Indian communities focusing on indigenous food sovereignty; not to exceed $9,280,000 shall be available for the Office of Partnerships and Public Engagement, of which $1,500,000 shall be for 7 U.S.C. 2279(c)(5); not to exceed $28,422,000 shall be available for the Office of the Assistant Secretary for Administration, of which $26,716,000 shall be available for Departmental Administration to provide for necessary expenses for management support services to offices of the Department and for general administration, security, repairs and alterations, and other miscellaneous supplies and expenses not otherwise provided for and necessary for the practical and efficient work of the Department: Provided, That funds made available by this Act to an agency in the Administration mission area for salaries and expenses are available to fund up to one administrative support staff for the Office; not to exceed $4,609,000 shall be available for the Office of Assistant Secretary for Congressional Relations and Intergovernmental Affairs to carry out the programs funded by this Act, including programs involving intergovernmental affairs and liaison within the executive branch; and not to exceed $8,738,000 shall be available for the Office of Communications: Provided further, That the Secretary of Agriculture is authorized to transfer funds appropriated for any office of the Office of the Secretary to any other office of the Office of the Secretary: Provided further, That no appropriation for any office shall be increased or decreased by more than 5 percent: Provided further, That not to exceed $22,000 of the amount made available under this paragraph for the immediate Office of the Secretary shall be available for official reception and representation expenses, not otherwise provided for, as determined by the Secretary: Provided further, That the amount made available under this heading for Departmental Administration shall be reimbursed from applicable appropriations in this Act for travel expenses incident to the holding of hearings as required by 5 U.S.C. 551–558: Provided further, That funds made available under this heading for the Office of the Assistant Secretary for Congressional Relations and Intergovernmental Affairs shall be transferred to agencies of the Department of Agriculture funded by this Act to maintain personnel at the agency level: Provided further, That no funds made available under this heading for the Office of Assistant Secretary for Congressional Relations may be obligated after 30 days from the date of enactment of this Act, unless the Secretary has notified the Committees on Appropriations of both Houses of Congress on the allocation of these funds by USDA agency: Provided further, That during any 30 day notification period referenced in section 716 of this Act, the Secretary of Agriculture shall take no action to begin implementation of the action that is subject to section 716 of this Act or make any public announcement of such action in any form.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Executive operations
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                OFFICE OF THE CHIEF ECONOMIST
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -2814,15 +2995,17 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division B: Agriculture, Rural Development, Food and Drug Administration, an
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                TITLE VI
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                RELATED AGENCY AND FOOD AND DRUG ADMINISTRATION
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Department of health and human services +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                FOOD AND DRUG ADMINISTRATION
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                SALARIES AND EXPENSES
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division B: Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2024 > TITLE VI > RELATED AGENCY AND FOOD AND DRUG ADMINISTRATION > Department of health and human services > SALARIES AND EXPENSES

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division B: Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2024 > TITLE VI > RELATED AGENCY AND FOOD AND DRUG ADMINISTRATION > Department of health and human services > FOOD AND DRUG ADMINISTRATION > SALARIES AND EXPENSES

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                For necessary expenses of the Food and Drug Administration, including hire and purchase of passenger motor vehicles; for payment of space rental and related costs pursuant to Public Law 92–313 for programs and activities of the Food and Drug Administration which are included in this Act; for rental of special purpose space in the District of Columbia or elsewhere; in addition to amounts appropriated to the FDA Innovation Account, for carrying out the activities described in section 1002(b)(4) of the 21st Century Cures Act (Public Law 114–255); for miscellaneous and emergency expenses of enforcement activities, authorized and approved by the Secretary and to be accounted for solely on the Secretary's certificate, not to exceed $25,000; and notwithstanding section 521 of Public Law 107–188; $6,625,030,000: Provided, That of the amount provided under this heading, $1,336,525,000 shall be derived from prescription drug user fees authorized by 21 U.S.C. 379h, and shall be credited to this account and remain available until expended; $331,273,000 shall be derived from medical device user fees authorized by 21 U.S.C. 379j, and shall be credited to this account and remain available until expended; $594,150,000 shall be derived from human generic drug user fees authorized by 21 U.S.C. 379j–42, and shall be credited to this account and remain available until expended; $42,432,000 shall be derived from biosimilar biological product user fees authorized by 21 U.S.C. 379j–52, and shall be credited to this account and remain available until expended; $33,500,000 shall be derived from animal drug user fees authorized by 21 U.S.C. 379j–12, and shall be credited to this account and remain available until expended; $25,000,000 shall be derived from generic new animal drug user fees authorized by 21 U.S.C. 379j–21, and shall be credited to this account and remain available until expended; $712,000,000 shall be derived from tobacco product user fees authorized by 21 U.S.C. 387s, and shall be credited to this account and remain available until expended: Provided further, That in addition to and notwithstanding any other provision under this heading, amounts collected for prescription drug user fees, medical device user fees, human generic drug user fees, biosimilar biological product user fees, animal drug user fees, and generic new animal drug user fees that exceed the respective fiscal year 2024 limitations are appropriated and shall be credited to this account and remain available until expended: Provided further, That fees derived from prescription drug, medical device, human generic drug, biosimilar biological product, animal drug, and generic new animal drug assessments for fiscal year 2024, including any such fees collected prior to fiscal year 2024 but credited for fiscal year 2024, shall be subject to the fiscal year 2024 limitations: Provided further, That the Secretary may accept payment during fiscal year 2024 of user fees specified under this heading and authorized for fiscal year 2025, prior to the due date for such fees, and that amounts of such fees assessed for fiscal year 2025 for which the Secretary accepts payment in fiscal year 2024 shall not be included in amounts under this heading: Provided further, That none of these funds shall be used to develop, establish, or operate any program of user fees authorized by 31 U.S.C. 9701: Provided further, That of the total amount appropriated: (1) $1,198,263,000 shall be for the Center for Food Safety and Applied Nutrition and related field activities in the Office of Regulatory Affairs, of which no less than $15,000,000 shall be used for inspections of foreign seafood manufacturers and field examinations of imported seafood; (2) $2,326,206,000 shall be for the Center for Drug Evaluation and Research and related field activities in the Office of Regulatory Affairs, of which no less than $10,000,000 shall be for pilots to increase unannounced foreign inspections and shall remain available until expended; (3) $497,700,000 shall be for the Center for Biologics Evaluation and Research and for related field activities in the Office of Regulatory Affairs; (4) $286,633,000 shall be for the Center for Veterinary Medicine and for related field activities in the Office of Regulatory Affairs; (5) $739,543,000 shall be for the Center for Devices and Radiological Health and for related field activities in the Office of Regulatory Affairs; (6) $77,388,000 shall be for the National Center for Toxicological Research; (7) $679,965,000 shall be for the Center for Tobacco Products and for related field activities in the Office of Regulatory Affairs; (8) $217,357,000 shall be for Rent and Related activities, of which $56,411,000 is for White Oak Consolidation, other than the amounts paid to the General Services Administration for rent; (9) $244,587,000 shall be for payments to the General Services Administration for rent; and (10) $357,388,000 shall be for other activities, including the Office of the Commissioner of Food and Drugs, the Office of Food Policy and Response, the Office of Operations, the Office of the Chief Scientist, and central services for these offices: Provided further, That not to exceed $25,000 of this amount shall be for official reception and representation expenses, not otherwise provided for, as determined by the Commissioner: Provided further, That any transfer of funds pursuant to, and for the administration of, section 770(n) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 379dd(n)) shall only be from amounts made available under this heading for other activities and shall not exceed $2,000,000: Provided further, That of the amounts that are made available under this heading for other activities, and that are not derived from user fees, $1,500,000 shall be transferred to and merged with the appropriation for Department of Health and Human Services—Office of Inspector General for oversight of the programs and operations of the Food and Drug Administration and shall be in addition to funds otherwise made available for oversight of the Food and Drug Administration: Provided further, That funds may be transferred from one specified activity to another with the prior approval of the Committees on Appropriations of both Houses of Congress. In addition, mammography user fees authorized by 42 U.S.C. 263b, export certification user fees authorized by 21 U.S.C. 381, priority review user fees authorized by 21 U.S.C. 360n and 360ff, food and feed recall fees, food reinspection fees, and voluntary qualified importer program fees authorized by 21 U.S.C. 379j–31, outsourcing facility fees authorized by 21 U.S.C. 379j–62, prescription drug wholesale distributor licensing and inspection fees authorized by 21 U.S.C. 353(e)(3), third-party logistics provider licensing and inspection fees authorized by 21 U.S.C. 360eee–3(c)(1), third-party auditor fees authorized by 21 U.S.C. 384d(c)(8), medical countermeasure priority review voucher user fees authorized by 21 U.S.C. 360bbb–4a, and fees relating to over-the-counter monograph drugs authorized by 21 U.S.C. 379j–72 shall be credited to this account, to remain available until expended.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                BUILDINGS AND FACILITIES
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -4022,11 +4205,12 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                In addition to funds made available from any other source to carry out the essential air service program under sections 41731 through 41742 of title 49, United States Code, $348,554,000, to be derived from the Airport and Airway Trust Fund, to remain available until expended: Provided, That in determining between or among carriers competing to provide service to a community, the Secretary may consider the relative subsidy requirements of the carriers: Provided further, That basic essential air service minimum requirements shall not include the 15-passenger capacity requirement under section 41732(b)(3) of title 49, United States Code: Provided further, That amounts authorized to be distributed for the essential air service program under section 41742(b) of title 49, United States Code, shall be made available immediately from amounts otherwise provided to the Administrator of the Federal Aviation Administration: Provided further, That the Administrator may reimburse such amounts from fees credited to the account established under section 45303 of title 49, United States Code: Provided further, That, notwithstanding section 41733 of title 49, United States Code, for fiscal year 2024, the requirements established under subparagraphs (B) and (C) of section 41731(a)(1) of title 49, United States Code, and the subsidy cap established by section 332 of the Department of Transportation and Related Agencies Appropriations Act, 2000, shall not apply to maintain eligibility under section 41731 of title 49, United States Code.

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                ADMINISTRATIVE PROVISIONS—OFFICE OF THE SECRETARY OF TRANSPORTATION
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                sec. 101
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Office of the Secretary > sec. 101

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Office of the Secretary > ADMINISTRATIVE PROVISIONS—OFFICE OF THE SECRETARY OF TRANSPORTATION > sec. 101

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 101
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                None of the funds made available by this Act to the Department of Transportation may be obligated for the Office of the Secretary of Transportation to approve assessments or reimbursable agreements pertaining to funds appropriated to the operating administrations in this Act, except for activities underway on the date of enactment of this Act, unless such assessments or agreements have completed the normal reprogramming process for congressional notification.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -4036,7 +4220,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Office of the Secretary > sec. 102

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Office of the Secretary > ADMINISTRATIVE PROVISIONS—OFFICE OF THE SECRETARY OF TRANSPORTATION > sec. 102

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 102
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                The Secretary shall post on the web site of the Department of Transportation a schedule of all meetings of the Council on Credit and Finance, including the agenda for each meeting, and require the Council on Credit and Finance to record the decisions and actions of each meeting.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -4046,7 +4230,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Office of the Secretary > sec. 103

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Office of the Secretary > ADMINISTRATIVE PROVISIONS—OFFICE OF THE SECRETARY OF TRANSPORTATION > sec. 103

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 103
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                In addition to authority provided by section 327 of title 49, United States Code, the Department’s Working Capital Fund is authorized to provide partial or full payments in advance and accept subsequent reimbursements from all Federal agencies from available funds for transit benefit distribution services that are necessary to carry out the Federal transit pass transportation fringe benefit program under Executive Order No. 13150 and section 3049 of SAFETEA–LU (5 U.S.C. 7905 note): Provided, That the Department shall maintain a reasonable operating reserve in the Working Capital Fund, to be expended in advance to provide uninterrupted transit benefits to Government employees: Provided further, That such reserve shall not exceed 1 month of benefits payable and may be used only for the purpose of providing for the continuation of transit benefits: Provided further, That the Working Capital Fund shall be fully reimbursed by each customer agency from available funds for the actual cost of the transit benefit.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -4056,7 +4240,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Office of the Secretary > sec. 104

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Office of the Secretary > ADMINISTRATIVE PROVISIONS—OFFICE OF THE SECRETARY OF TRANSPORTATION > sec. 104

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 104
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Receipts collected in the Department’s Working Capital Fund, as authorized by section 327 of title 49, United States Code, for unused transit and van pool benefits, in an amount not to exceed 10 percent of fiscal year 2023 collections, shall be available until expended in the Department’s Working Capital Fund to provide contractual services in support of section 189 of this Act: Provided, That obligations in fiscal year 2024 of such collections shall not exceed $1,000,000.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -4066,7 +4250,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Office of the Secretary > sec. 105

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Office of the Secretary > ADMINISTRATIVE PROVISIONS—OFFICE OF THE SECRETARY OF TRANSPORTATION > sec. 105

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 105
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                None of the funds in this title may be obligated or expended for retention or senior executive bonuses for an employee of the Department of Transportation without the prior written approval of the Assistant Secretary for Administration.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -4076,7 +4260,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Office of the Secretary > sec. 106

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Office of the Secretary > ADMINISTRATIVE PROVISIONS—OFFICE OF THE SECRETARY OF TRANSPORTATION > sec. 106

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 106
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                In addition to authority provided by section 327 of title 49, United States Code, the Department's Administrative Working Capital Fund is hereby authorized to transfer information technology equipment, software, and systems from Departmental sources or other entities and collect and maintain a reserve at rates which will return full cost of transferred assets.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -4086,7 +4270,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Office of the Secretary > sec. 107

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Office of the Secretary > ADMINISTRATIVE PROVISIONS—OFFICE OF THE SECRETARY OF TRANSPORTATION > sec. 107

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 107
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                None of the funds provided in this Act to the Department of Transportation may be used to provide credit assistance unless not less than 3 days before any application approval to provide credit assistance under sections 603 and 604 of title 23, United States Code, the Secretary provides notification in writing to the following committees: the House and Senate Committees on Appropriations; the Committee on Environment and Public Works and the Committee on Banking, Housing and Urban Affairs of the Senate; and the Committee on Transportation and Infrastructure of the House of Representatives: Provided, That such notification shall include, but not be limited to, the name of the project sponsor; a description of the project; whether credit assistance will be provided as a direct loan, loan guarantee, or line of credit; and the amount of credit assistance.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -4097,7 +4281,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Office of the Secretary > sec. 108 > (a)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Office of the Secretary > ADMINISTRATIVE PROVISIONS—OFFICE OF THE SECRETARY OF TRANSPORTATION > sec. 108 > (a)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 108
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                (a) Amounts made available to the Secretary of Transportation or the Department of Transportation’s operating administrations in this Act for the costs of award, administration, or oversight of financial assistance under the programs identified in subsection (c) may be transferred to the account identified in section 801 of division J of Public Law 117–58, to remain available until expended, for the necessary expenses of award, administration, or oversight of any financial assistance programs in the Department of Transportation.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -4107,7 +4291,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Office of the Secretary > sec. 108 > (b)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Office of the Secretary > ADMINISTRATIVE PROVISIONS—OFFICE OF THE SECRETARY OF TRANSPORTATION > sec. 108 > (b)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 108
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                (b) Amounts transferred under the authority in this section are available in addition to amounts otherwise available for such purpose.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -4117,7 +4301,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Office of the Secretary > sec. 108 > (c)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Office of the Secretary > ADMINISTRATIVE PROVISIONS—OFFICE OF THE SECRETARY OF TRANSPORTATION > sec. 108 > (c)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 108
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                (c) The program from which funds made available under this Act may be transferred under subsection (a) are— @@ -4130,7 +4314,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Office of the Secretary > sec. 109

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Office of the Secretary > ADMINISTRATIVE PROVISIONS—OFFICE OF THE SECRETARY OF TRANSPORTATION > sec. 109

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 109
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Of the amounts made available under the heading National Infrastructure Investments, up to $75,000,000 shall be available— @@ -4142,7 +4326,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Office of the Secretary > sec. 109a

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Office of the Secretary > ADMINISTRATIVE PROVISIONS—OFFICE OF THE SECRETARY OF TRANSPORTATION > sec. 109a

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 109A
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Of the unobligated balances of funds made available for Railroad Rehabilitation and Improvement Financing Program in section 109 of division L of Public Law 117–103, $8,973,000 are hereby permanently rescinded.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -4152,7 +4336,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Office of the Secretary > sec. 109b

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Office of the Secretary > ADMINISTRATIVE PROVISIONS—OFFICE OF THE SECRETARY OF TRANSPORTATION > sec. 109b

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 109B
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                For amounts provided for this fiscal year and prior fiscal years, section 24112(c)(2)(B) of Public Law 117–58 shall be applied by substituting 30 percent for 40 percent.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -4162,13 +4346,14 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Office of the Secretary > sec. 109c

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Office of the Secretary > ADMINISTRATIVE PROVISIONS—OFFICE OF THE SECRETARY OF TRANSPORTATION > sec. 109c

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 109C
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                The remaining unobligated balances, as of September 30, 2024, from amounts made available for the Department of Transportation—Office of the Secretary—National Infrastructure Investments in division L of the Consolidated Appropriations Act, 2021 (Public Law 116–260) are hereby permanently rescinded, and an amount of additional new budget authority equivalent to the amount rescinded is hereby appropriated on September 30, 2024, to remain available until September 30, 2027, and shall be available, without additional competition, for completing the funding of awards made pursuant to the fiscal year 2021 national infrastructure investments program, in addition to other funds as may be available for such purposes: Provided, That no amounts may be rescinded from amounts that were designated by the Congress as an emergency requirement pursuant to a concurrent resolution on the budget or the Balanced Budget and Emergency Deficit Control Act of 1985.

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Federal Aviation Administration
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                OPERATIONS
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -4225,11 +4410,12 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc Provided further, That the Secretary may make discretionary grants to primary airports for airport-owned infrastructure required for the on-airport distribution or storage of sustainable aviation fuels that achieve at least a 50 percent reduction in lifecycle greenhouse gas emissions, using a methodology determined by the Secretary, including, but not limited to, on-airport construction or expansion of pipelines, rail lines and spurs, loading and off-loading facilities, blending facilities, and storage tanks: Provided further, That the Secretary may make discretionary grants with funds made available under this heading to primary or nonprimary airports for the acquisition or construction costs related to airport-owned, revenue-producing aeronautical fuel farms and fueling systems, including mobile systems, that the Secretary determines will promote the use of unleaded or sustainable aviation fuels on a non-exclusive basis: Provided further, That the Secretary may make discretionary grants for airport development improvements of primary runways, taxiways, and aprons necessary at a nonhub, small hub, medium hub, or large hub airport to increase operational resilience for the purpose of resuming commercial service flight operations following flooding, high water, hurricane, storm surge, tidal wave, tornado, tsunami, wind driven water, or winter storms: Provided further, That the amounts made available under this heading shall not be subject to any limitation on obligations for the Grants-in-Aid for Airports program set forth in any Act: Provided further, That the Administrator of the Federal Aviation Administration may retain up to 0.5 percent of the amounts made available under this heading to fund the award and oversight by the Administrator of grants made under this heading.

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                ADMINISTRATIVE PROVISIONS—FEDERAL AVIATION ADMINISTRATION
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                sec. 110
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Aviation Administration > sec. 110

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Aviation Administration > ADMINISTRATIVE PROVISIONS—FEDERAL AVIATION ADMINISTRATION > sec. 110

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 110
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                None of the funds made available by this Act may be used to compensate in excess of 600 technical staff-years under the federally funded research and development center contract between the Federal Aviation Administration and the Center for Advanced Aviation Systems Development during fiscal year 2024.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -4239,7 +4425,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Aviation Administration > sec. 111

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Aviation Administration > ADMINISTRATIVE PROVISIONS—FEDERAL AVIATION ADMINISTRATION > sec. 111

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 111
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                None of the funds made available by this Act shall be used to pursue or adopt guidelines or regulations requiring airport sponsors to provide to the Federal Aviation Administration without cost building construction, maintenance, utilities and expenses, or space in airport sponsor-owned buildings for services relating to air traffic control, air navigation, or weather reporting: Provided, That the prohibition on the use of funds in this section does not apply to negotiations between the agency and airport sponsors to achieve agreement on below-market rates for these items or to grant assurances that require airport sponsors to provide land without cost to the Federal Aviation Administration for air traffic control facilities.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -4249,7 +4435,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Aviation Administration > sec. 112

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Aviation Administration > ADMINISTRATIVE PROVISIONS—FEDERAL AVIATION ADMINISTRATION > sec. 112

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 112
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                The Administrator of the Federal Aviation Administration may reimburse amounts made available to satisfy section 41742(a)(1) of title 49, United States Code, from fees credited under section 45303 of title 49, United States Code, and any amount remaining in such account at the close of any fiscal year may be made available to satisfy section 41742(a)(1) of title 49, United States Code, for the subsequent fiscal year.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -4259,7 +4445,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Aviation Administration > sec. 113

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Aviation Administration > ADMINISTRATIVE PROVISIONS—FEDERAL AVIATION ADMINISTRATION > sec. 113

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 113
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Amounts collected under section 40113(e) of title 49, United States Code, shall be credited to the appropriation current at the time of collection, to be merged with and available for the same purposes as such appropriation.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -4269,7 +4455,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Aviation Administration > sec. 114

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Aviation Administration > ADMINISTRATIVE PROVISIONS—FEDERAL AVIATION ADMINISTRATION > sec. 114

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 114
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                None of the funds made available by this Act shall be available for paying premium pay under section 5546(a) of title 5, United States Code, to any Federal Aviation Administration employee unless such employee actually performed work during the time corresponding to such premium pay.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -4279,7 +4465,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Aviation Administration > sec. 115

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Aviation Administration > ADMINISTRATIVE PROVISIONS—FEDERAL AVIATION ADMINISTRATION > sec. 115

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 115
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                None of the funds made available by this Act may be obligated or expended for an employee of the Federal Aviation Administration to purchase a store gift card or gift certificate through use of a Government-issued credit card.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -4289,7 +4475,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Aviation Administration > sec. 116

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Aviation Administration > ADMINISTRATIVE PROVISIONS—FEDERAL AVIATION ADMINISTRATION > sec. 116

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 116
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Notwithstanding any other provision of law, none of the funds made available under this Act or any prior Act may be used to implement or to continue to implement any limitation on the ability of any owner or operator of a private aircraft to obtain, upon a request to the Administrator of the Federal Aviation Administration, a blocking of that owner's or operator's aircraft registration number, Mode S transponder code, flight identification, call sign, or similar identifying information from any ground based display to the public that would allow the real-time or near real-time flight tracking of that aircraft’s movements, except data made available to a Government agency, for the noncommercial flights of that owner or operator.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -4299,7 +4485,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Aviation Administration > sec. 117

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Aviation Administration > ADMINISTRATIVE PROVISIONS—FEDERAL AVIATION ADMINISTRATION > sec. 117

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 117
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                None of the funds made available by this Act shall be available for salaries and expenses of more than nine political and Presidential appointees in the Federal Aviation Administration.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -4309,7 +4495,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Aviation Administration > sec. 118

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Aviation Administration > ADMINISTRATIVE PROVISIONS—FEDERAL AVIATION ADMINISTRATION > sec. 118

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 118
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                None of the funds made available by this Act may be used to increase fees pursuant to section 44721 of title 49, United States Code, until the Federal Aviation Administration provides to the House and Senate Committees on Appropriations a report that justifies all fees related to aeronautical navigation products and explains how such fees are consistent with Executive Order No. 13642.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -4319,7 +4505,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Aviation Administration > sec. 119

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Aviation Administration > ADMINISTRATIVE PROVISIONS—FEDERAL AVIATION ADMINISTRATION > sec. 119

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 119
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                None of the funds made available by this Act may be used to close a regional operations center of the Federal Aviation Administration or reduce its services unless the Administrator notifies the House and Senate Committees on Appropriations not less than 90 full business days in advance.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -4329,7 +4515,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Aviation Administration > sec. 119a

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Aviation Administration > ADMINISTRATIVE PROVISIONS—FEDERAL AVIATION ADMINISTRATION > sec. 119a

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 119A
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                None of the funds made available by or limited by this Act may be used to change weight restrictions or prior permission rules at Teterboro airport in Teterboro, New Jersey.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -4339,7 +4525,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Aviation Administration > sec. 119b

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Aviation Administration > ADMINISTRATIVE PROVISIONS—FEDERAL AVIATION ADMINISTRATION > sec. 119b

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 119B
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                None of the funds made available by this Act may be used by the Administrator of the Federal Aviation Administration to withhold from consideration and approval any new application for participation in the Contract Tower Program, or for reevaluation of Cost-share Program participants so long as the Federal Aviation Administration has received an application from the airport, and so long as the Administrator determines such tower is eligible using the factors set forth in Federal Aviation Administration published establishment criteria.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -4349,7 +4535,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Aviation Administration > sec. 119c

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Aviation Administration > ADMINISTRATIVE PROVISIONS—FEDERAL AVIATION ADMINISTRATION > sec. 119c

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 119C
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                None of the funds made available by this Act may be used to open, close, redesignate as a lesser office, or reorganize a regional office, the aeronautical center, or the technical center unless the Administrator submits a request for the reprogramming of funds under section 405 of this Act.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -4359,7 +4545,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Aviation Administration > sec. 119d

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Aviation Administration > ADMINISTRATIVE PROVISIONS—FEDERAL AVIATION ADMINISTRATION > sec. 119d

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 119D
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                The Federal Aviation Administration Administrative Services Franchise Fund may be reimbursed after performance or paid in advance from funds available to the Federal Aviation Administration and other Federal agencies for which the Fund performs services.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -4369,7 +4555,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Aviation Administration > sec. 119e

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Aviation Administration > ADMINISTRATIVE PROVISIONS—FEDERAL AVIATION ADMINISTRATION > sec. 119e

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 119E
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                None of the funds appropriated or otherwise made available to the FAA may be used to carry out the FAA’s obligations under section 44502(e) of title 49, United States Code, unless the eligible air traffic system or equipment to be transferred to the FAA under section 44502(e) of title 49, United States Code, was purchased by the transferor airport— @@ -4381,7 +4567,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Aviation Administration > sec. 119f

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Aviation Administration > ADMINISTRATIVE PROVISIONS—FEDERAL AVIATION ADMINISTRATION > sec. 119f

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 119F
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Of the unobligated balances available to the Federal Aviation Administration, the following funds are hereby permanently rescinded: @@ -4393,7 +4579,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Aviation Administration > sec. 119g

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Aviation Administration > ADMINISTRATIVE PROVISIONS—FEDERAL AVIATION ADMINISTRATION > sec. 119g

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 119G
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                None of the funds made available in this or any other Act shall be used to facilitate the assignment of individuals from a private-sector organization to the FAA to serve on a temporary basis.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -4403,7 +4589,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Aviation Administration > sec. 119h

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Aviation Administration > ADMINISTRATIVE PROVISIONS—FEDERAL AVIATION ADMINISTRATION > sec. 119h

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 119H
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Using amounts made available for the Federal Aviation Administration under this Act that are not otherwise obligated, the Secretary of Transportation shall submit a report to the House and Senate Committees on Appropriations on whether, and the degree to which, the Federal Aviation Administration’s workforce development programs authorized in section 625 of the FAA Reauthorization Act of 2018 (Public Law 115–254) have: (1) helped to expand the pool of prospective applicants to the industry; (2) strengthened aviation programs at minority-serving institutions, public institutions of higher education, women-focused institutions, and public postsecondary vocational institutions; and (3) encouraged the participation of populations that are underrepresented in the aviation workforce, including women, minorities, and individuals in economically disadvantaged geographic areas and rural communities. In submitting this report, the Federal Aviation Administration shall also provide recommendations on how it can better use its workforce development grant programs to: (1) expand the pool of prospective applicants to the industry; (2) strengthen aviation programs at minority-serving institutions, public institutions of higher education, women-focused institutions, and public postsecondary vocational institutions; and (3) encourage the participation of populations that are underrepresented in the aviation workforce, including women, minorities, and individuals in economically disadvantaged geographic areas and rural communities.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -4413,13 +4599,14 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Aviation Administration > sec. 119i

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Aviation Administration > ADMINISTRATIVE PROVISIONS—FEDERAL AVIATION ADMINISTRATION > sec. 119i

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 119I
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Of the funds made available in this Act under the heading Department of Transportation—Federal Aviation Administration—Facilities and Equipment, $29,350,000 shall be for the aeronautical information management program, which includes Federal notices to air missions (NOTAM) sustainment, enhancements, and modernization in support of the NOTAM Improvement Act of 2023 (49 U.S.C. 40101 note).

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Federal Highway Administration
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                LIMITATION ON ADMINISTRATIVE EXPENSES
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -4469,12 +4656,13 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc Provided further, That the funds made available under this paragraph shall be used for highway bridge replacement or rehabilitation projects on public roads: Provided further, That for purposes of this paragraph, the Secretary shall calculate the percentages of total deck area of bridges (including the percentages of total deck area classified as in poor condition) and the percentages of total bridge counts (including the percentages of total bridges classified as in poor condition) based on the National Bridge Inventory as of December 31, 2018: Provided further, That, except as otherwise provided under this heading, the funds made available under this paragraph shall be administered as if apportioned under chapter 1 of title 23, United States Code.

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                ADMINISTRATIVE PROVISIONS—FEDERAL HIGHWAY ADMINISTRATION
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                sec. 120
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                (a)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Highway Administration > sec. 120 > (a)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Highway Administration > ADMINISTRATIVE PROVISIONS—FEDERAL HIGHWAY ADMINISTRATION > sec. 120 > (a)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 120
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                (a) For fiscal year 2024, the Secretary of Transportation shall— @@ -4499,7 +4687,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Highway Administration > sec. 120 > (b) Exceptions from obligation limitation

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Highway Administration > ADMINISTRATIVE PROVISIONS—FEDERAL HIGHWAY ADMINISTRATION > sec. 120 > (b) Exceptions from obligation limitation

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 120
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                (b) Exceptions from obligation limitation The obligation limitation for Federal-aid highways shall not apply to obligations under or for— @@ -4521,7 +4709,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Highway Administration > sec. 120 > (c) Redistribution of unused obligation authority

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Highway Administration > ADMINISTRATIVE PROVISIONS—FEDERAL HIGHWAY ADMINISTRATION > sec. 120 > (c) Redistribution of unused obligation authority

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 120
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                (c) Redistribution of unused obligation authority Notwithstanding subsection (a), the Secretary shall, after August 1 of such fiscal year— @@ -4533,7 +4721,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Highway Administration > sec. 120 > (d) Applicability of obligation limitations to transportation research programs

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Highway Administration > ADMINISTRATIVE PROVISIONS—FEDERAL HIGHWAY ADMINISTRATION > sec. 120 > (d) Applicability of obligation limitations to transportation research programs

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 120
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                (d) Applicability of obligation limitations to transportation research programs @@ -4550,7 +4738,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Highway Administration > sec. 120 > (e) Redistribution of certain authorized funds

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Highway Administration > ADMINISTRATIVE PROVISIONS—FEDERAL HIGHWAY ADMINISTRATION > sec. 120 > (e) Redistribution of certain authorized funds

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 120
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                (e) Redistribution of certain authorized funds @@ -4566,7 +4754,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Highway Administration > sec. 121

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Highway Administration > ADMINISTRATIVE PROVISIONS—FEDERAL HIGHWAY ADMINISTRATION > sec. 121

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 121
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Notwithstanding 31 U.S.C. 3302, funds received by the Bureau of Transportation Statistics from the sale of data products, for necessary expenses incurred pursuant to chapter 63 of title 49, United States Code, may be credited to the Federal-aid highways account for the purpose of reimbursing the Bureau for such expenses.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -4576,7 +4764,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Highway Administration > sec. 122

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Highway Administration > ADMINISTRATIVE PROVISIONS—FEDERAL HIGHWAY ADMINISTRATION > sec. 122

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 122
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Not less than 15 days prior to waiving, under his or her statutory authority, any Buy America requirement for Federal-aid highways projects, the Secretary of Transportation shall make an informal public notice and comment opportunity on the intent to issue such waiver and the reasons therefor: Provided, That the Secretary shall post on a website any waivers granted under the Buy America requirements.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -4586,7 +4774,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Highway Administration > sec. 123

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Highway Administration > ADMINISTRATIVE PROVISIONS—FEDERAL HIGHWAY ADMINISTRATION > sec. 123

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 123
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                None of the funds made available in this Act may be used to make a grant for a project under section 117 of title 23, United States Code, unless the Secretary, at least 60 days before making a grant under that section, provides written notification to the House and Senate Committees on Appropriations of the proposed grant, including an evaluation and justification for the project and the amount of the proposed grant award.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -4597,7 +4785,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Highway Administration > sec. 124 > (a)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Highway Administration > ADMINISTRATIVE PROVISIONS—FEDERAL HIGHWAY ADMINISTRATION > sec. 124 > (a)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 124
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                (a) A State or territory, as defined in section 165 of title 23, United States Code, may use for any project eligible under section 133(b) of title 23 or section 165 of title 23 and located within the boundary of the State or territory any earmarked amount, and any associated obligation limitation: Provided, That the Department of Transportation for the State or territory for which the earmarked amount was originally designated or directed notifies the Secretary of its intent to use its authority under this section and submits an annual report to the Secretary identifying the projects to which the funding would be applied. Notwithstanding the original period of availability of funds to be obligated under this section, such funds and associated obligation limitation shall remain available for obligation for a period of 3 fiscal years after the fiscal year in which the Secretary is notified. The Federal share of the cost of a project carried out with funds made available under this section shall be the same as associated with the earmark.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -4607,7 +4795,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Highway Administration > sec. 124 > (b)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Highway Administration > ADMINISTRATIVE PROVISIONS—FEDERAL HIGHWAY ADMINISTRATION > sec. 124 > (b)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 124
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                (b) In this section, the term earmarked amount means— @@ -4619,7 +4807,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Highway Administration > sec. 124 > (c)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Highway Administration > ADMINISTRATIVE PROVISIONS—FEDERAL HIGHWAY ADMINISTRATION > sec. 124 > (c)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 124
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                (c) The authority under subsection (a) shall be applied to projects within the same general geographic area within 25 miles for which the funding was designated.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -4629,7 +4817,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Highway Administration > sec. 124 > (d)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Highway Administration > ADMINISTRATIVE PROVISIONS—FEDERAL HIGHWAY ADMINISTRATION > sec. 124 > (d)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 124
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                (d) The Secretary shall submit consolidated reports of the information provided by the States and territories annually to the House and Senate Committees on Appropriations.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -4641,7 +4829,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Highway Administration > sec. 125 > (a)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Highway Administration > ADMINISTRATIVE PROVISIONS—FEDERAL HIGHWAY ADMINISTRATION > sec. 125 > (a)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 125
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                (a) Of the unallocated and unobligated balances available to the Federal Highway Administration, the following funds are hereby permanently rescinded, subject to subsections (b) and (c), from the following accounts and programs in the specified amounts: @@ -4662,7 +4850,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Highway Administration > sec. 125 > (b)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Highway Administration > ADMINISTRATIVE PROVISIONS—FEDERAL HIGHWAY ADMINISTRATION > sec. 125 > (b)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 125
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                (b) No amounts may be cancelled under subsection (a) from any funds for which a State exercised its authority under section 125 of division L of Public Law 114–113, section 422 of division K of Public Law 115–31, section 126 of division L of Public Law 115–141, section 125 of division G of Public Law 116–6, section 125 of division H of Public Law 116–94, section 124 of division L of Public Law 116–260, section 124 of division L of Public Law 117–103, or section 124 of division L of Public Law 117–328.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -4672,7 +4860,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Highway Administration > sec. 125 > (c)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Highway Administration > ADMINISTRATIVE PROVISIONS—FEDERAL HIGHWAY ADMINISTRATION > sec. 125 > (c)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 125
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                (c) No amounts may be cancelled under subsection (a) from any amounts that were designated by the Congress as an emergency requirement pursuant to a concurrent resolution on the budget or the Balanced Budget and Emergency Deficit Control Act of 1985.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -4684,7 +4872,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Highway Administration > sec. 126 > (a)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Highway Administration > ADMINISTRATIVE PROVISIONS—FEDERAL HIGHWAY ADMINISTRATION > sec. 126 > (a)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 126
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                (a) Notwithstanding any other provision of law, of the funds described in subsection (b)— @@ -4697,7 +4885,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Highway Administration > sec. 126 > (b)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Highway Administration > ADMINISTRATIVE PROVISIONS—FEDERAL HIGHWAY ADMINISTRATION > sec. 126 > (b)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 126
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                (b) Funds described in this subsection are any funds that— @@ -4711,7 +4899,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Highway Administration > sec. 126 > (c)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Highway Administration > ADMINISTRATIVE PROVISIONS—FEDERAL HIGHWAY ADMINISTRATION > sec. 126 > (c)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 126
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                (c) Funds made available under subsection (a) shall— @@ -4724,7 +4912,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Highway Administration > sec. 127

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Highway Administration > ADMINISTRATIVE PROVISIONS—FEDERAL HIGHWAY ADMINISTRATION > sec. 127

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 127
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Section 127 of title 23, United States Code, is amended by inserting at the end the following: @@ -4743,13 +4931,14 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Highway Administration > sec. 128. evacuation route planning

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Highway Administration > ADMINISTRATIVE PROVISIONS—FEDERAL HIGHWAY ADMINISTRATION > sec. 128. evacuation route planning

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 128. Evacuation route planning
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Using amounts made available for the Federal Highway Administration under this Act that are not otherwise obligated, the Secretary of Transportation, in consultation with the Administrator of the Federal Emergency Management Agency, shall develop and publish guidelines and best practices for States, Indian Tribes, and units of local government to use when conducting local emergency evacuation route planning, including routing of emergency response supplies, equipment, and workers, as part of natural disaster preparedness efforts.

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Federal Motor Carrier Safety Administration
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                MOTOR CARRIER SAFETY OPERATIONS AND PROGRAMS
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -4777,11 +4966,12 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc (5) $5,000,000, to remain available for obligation until September 30, 2025, shall be for the commercial motor vehicle enforcement training and support grant program.

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                ADMINISTRATIVE PROVISIONS—FEDERAL MOTOR CARRIER SAFETY ADMINISTRATION
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                sec. 130
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Motor Carrier Safety Administration > sec. 130

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Motor Carrier Safety Administration > ADMINISTRATIVE PROVISIONS—FEDERAL MOTOR CARRIER SAFETY ADMINISTRATION > sec. 130

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 130
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                The Federal Motor Carrier Safety Administration shall send notice of section 385.308 of title 49, Code of Federal Regulations, violations by certified mail, registered mail, or another manner of delivery, which records the receipt of the notice by the persons responsible for the violations.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -4791,7 +4981,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Motor Carrier Safety Administration > sec. 131

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Motor Carrier Safety Administration > ADMINISTRATIVE PROVISIONS—FEDERAL MOTOR CARRIER SAFETY ADMINISTRATION > sec. 131

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 131
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                None of the funds appropriated or otherwise made available to the Department of Transportation by this Act or any other Act may be obligated or expended to implement, administer, or enforce the requirements of section 31137 of title 49, United States Code, or any regulation issued by the Secretary pursuant to such section, with respect to the use of electronic logging devices by operators of commercial motor vehicles, as defined in section 31132(1) of such title, transporting livestock as defined in section 602 of the Emergency Livestock Feed Assistance Act of 1988 (7 U.S.C. 1471) or insects.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -4801,13 +4991,14 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Motor Carrier Safety Administration > sec. 132

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Motor Carrier Safety Administration > ADMINISTRATIVE PROVISIONS—FEDERAL MOTOR CARRIER SAFETY ADMINISTRATION > sec. 132

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 132
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                None of the funds made available by this or any other Act may be used to require the use of inward facing cameras or require a motor carrier to register an apprenticeship program with the Department of Labor as a condition for participation in the Safe Driver Apprenticeship Pilot Program.

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                National Highway Traffic Safety Administration
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                OPERATIONS AND RESEARCH
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -4842,11 +5033,12 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc Provided further, That none of these funds shall be used for construction, rehabilitation, or remodeling costs, or for office furnishings and fixtures for State, local or private buildings or structures: Provided further, That not to exceed $500,000 of the funds made available for National Priority Safety Programs under section 405 of title 23, United States Code, for Impaired Driving Countermeasures (as described in subsection (d) of that section) shall be available for technical assistance to the States: Provided further, That with respect to the Transfers provision under section 405(a)(8) of title 23, United States Code, any amounts transferred to increase the amounts made available under section 402 shall include the obligation authority for such amounts: Provided further, That the Administrator shall notify the House and Senate Committees on Appropriations of any exercise of the authority granted under the preceding proviso or under section 405(a)(8) of title 23, United States Code, within 5 days.

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                ADMINISTRATIVE PROVISIONS—NATIONAL HIGHWAY TRAFFIC SAFETY ADMINISTRATION
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                sec. 140
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > National Highway Traffic Safety Administration > sec. 140

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > National Highway Traffic Safety Administration > ADMINISTRATIVE PROVISIONS—NATIONAL HIGHWAY TRAFFIC SAFETY ADMINISTRATION > sec. 140

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 140
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                An additional $130,000 shall be made available to the National Highway Traffic Safety Administration, out of the amount limited for section 402 of title 23, United States Code, to pay for travel and related expenses for State management reviews and to pay for core competency development training and related expenses for highway safety staff.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -4856,7 +5048,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > National Highway Traffic Safety Administration > sec. 141

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > National Highway Traffic Safety Administration > ADMINISTRATIVE PROVISIONS—NATIONAL HIGHWAY TRAFFIC SAFETY ADMINISTRATION > sec. 141

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 141
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                The limitations on obligations for the programs of the National Highway Traffic Safety Administration set in this Act shall not apply to obligations for which obligation authority was made available in previous public laws but only to the extent that the obligation authority has not lapsed or been used.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -4866,13 +5058,14 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > National Highway Traffic Safety Administration > sec. 142

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > National Highway Traffic Safety Administration > ADMINISTRATIVE PROVISIONS—NATIONAL HIGHWAY TRAFFIC SAFETY ADMINISTRATION > sec. 142

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 142
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                None of the funds in this Act or any other Act shall be used to enforce the requirements of section 405(a)(9) of title 23, United States Code.

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Federal Railroad Administration
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                SAFETY AND OPERATIONS
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -4931,11 +5124,12 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                To enable the Secretary of Transportation to make grants to the National Railroad Passenger Corporation for activities associated with the National Network as authorized by section 22101(b) of the Infrastructure Investment and Jobs Act (division B of Public Law 117–58), $1,313,033,000, to remain available until expended: Provided, That the Secretary may retain up to an additional $3,000,000 of the funds provided under this heading in this Act to fund expenses associated with the State-Supported Route Committee established under section 24712 of title 49, United States Code: Provided further, That none of the funds provided under this heading in this Act shall be used by Amtrak to give notice under subsection (a) or (c) of section 24706 of title 49, United States Code, with respect to long-distance routes (as defined in section 24102 of title 49, United States Code) on which Amtrak is the sole operator on a host railroad’s line and a positive train control system is not required by law or regulation, or, except in an emergency or during maintenance or construction outages impacting such routes, to otherwise discontinue, reduce the frequency of, suspend, or substantially alter the route of rail service on any portion of such route operated in fiscal year 2018, including implementation of service permitted by section 24305(a)(3)(A) of title 49, United States Code, in lieu of rail service: Provided further, That the National Railroad Passenger Corporation may use up to $66,000,000 of the amounts made available under this heading in this Act for corridor development activities as authorized by section 22101(h) of division B of Public Law 117–58.

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                ADMINISTRATIVE PROVISIONS—FEDERAL RAILROAD ADMINISTRATION
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                sec. 150
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Railroad Administration > sec. 150

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Railroad Administration > ADMINISTRATIVE PROVISIONS—FEDERAL RAILROAD ADMINISTRATION > sec. 150

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 150
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                None of the funds made available by this Act may be used by the National Railroad Passenger Corporation in contravention of the Worker Adjustment and Retraining Notification Act (29 U.S.C. 2101 et seq.).
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -4945,7 +5139,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Railroad Administration > sec. 151

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Railroad Administration > ADMINISTRATIVE PROVISIONS—FEDERAL RAILROAD ADMINISTRATION > sec. 151

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 151
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                The amounts made available to the Secretary or to the Federal Railroad Administration for the costs of award, administration, and project management oversight of financial assistance which are administered by the Federal Railroad Administration, in this and prior Acts, may be transferred to the Federal Railroad Administration’s Financial Assistance Oversight and Technical Assistance account for the necessary expenses to support the award, administration, project management oversight, and technical assistance of financial assistance administered by the Federal Railroad Administration, in the same manner as appropriated for in this and prior Acts: Provided, That this section shall not apply to amounts that were previously designated by the Congress as an emergency requirement pursuant to a concurrent resolution on the budget or the Balanced Budget and Emergency Deficit Control Act of 1985.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -4955,7 +5149,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Railroad Administration > sec. 152

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Railroad Administration > ADMINISTRATIVE PROVISIONS—FEDERAL RAILROAD ADMINISTRATION > sec. 152

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 152
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Of the unobligated balances of funds remaining from— @@ -4970,7 +5164,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Railroad Administration > sec. 153

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Railroad Administration > ADMINISTRATIVE PROVISIONS—FEDERAL RAILROAD ADMINISTRATION > sec. 153

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 153
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                None of the funds made available to the National Railroad Passenger Corporation may be used to fund any overtime costs in excess of $35,000 for any individual employee: Provided, That the President of Amtrak may waive the cap set in the preceding proviso for specific employees when the President of Amtrak determines such a cap poses a risk to the safety and operational efficiency of the system: Provided further, That the President of Amtrak shall report to the House and Senate Committees on Appropriations no later than 60 days after the date of enactment of this Act, a summary of all overtime payments incurred by Amtrak for 2023 and the 3 prior calendar years: Provided further, That such summary shall include the total number of employees that received waivers and the total overtime payments Amtrak paid to employees receiving waivers for each month for 2023 and for the 3 prior calendar years.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -4980,7 +5174,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Railroad Administration > sec. 154

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Railroad Administration > ADMINISTRATIVE PROVISIONS—FEDERAL RAILROAD ADMINISTRATION > sec. 154

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 154
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                It is the sense of Congress that— @@ -4989,6 +5183,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Federal transit administration
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                TRANSIT FORMULA GRANTS
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -5049,11 +5244,12 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                For grants to the Washington Metropolitan Area Transit Authority as authorized under section 601 of division B of the Passenger Rail Investment and Improvement Act of 2008 (Public Law 110–432), $150,000,000, to remain available until expended: Provided, That the Secretary of Transportation shall approve grants for capital and preventive maintenance expenditures for the Washington Metropolitan Area Transit Authority only after receiving and reviewing a request for each specific project: Provided further, That the Secretary shall determine that the Washington Metropolitan Area Transit Authority has placed the highest priority on those investments that will improve the safety of the system before approving such grants.

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                ADMINISTRATIVE PROVISIONS—FEDERAL TRANSIT ADMINISTRATION
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                sec. 160
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal transit administration > sec. 160

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal transit administration > ADMINISTRATIVE PROVISIONS—FEDERAL TRANSIT ADMINISTRATION > sec. 160

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 160
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                The limitations on obligations for the programs of the Federal Transit Administration shall not apply to any authority under 49 U.S.C. 5338, previously made available for obligation, or to any other authority previously made available for obligation.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -5063,7 +5259,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal transit administration > sec. 161

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal transit administration > ADMINISTRATIVE PROVISIONS—FEDERAL TRANSIT ADMINISTRATION > sec. 161

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 161
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Notwithstanding any other provision of law, funds appropriated or limited by this Act under the heading Capital Investment Grants of the Federal Transit Administration for projects specified in this Act not obligated by September 30, 2027, and other recoveries, shall be directed to projects eligible to use the funds for the purposes for which they were originally provided.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -5073,7 +5269,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal transit administration > sec. 162

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal transit administration > ADMINISTRATIVE PROVISIONS—FEDERAL TRANSIT ADMINISTRATION > sec. 162

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 162
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Notwithstanding any other provision of law, any funds appropriated before October 1, 2023, under any section of chapter 53 of title 49, United States Code, that remain available for expenditure, may be transferred to and administered under the most recent appropriation heading for any such section.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -5083,7 +5279,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal transit administration > sec. 163

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal transit administration > ADMINISTRATIVE PROVISIONS—FEDERAL TRANSIT ADMINISTRATION > sec. 163

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 163
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                None of the funds made available by this Act or any other Act shall be used to adjust apportionments or withhold funds from apportionments pursuant to section 9503(e)(4) of the Internal Revenue Code of 1986 (26 U.S.C. 9503(e)(4)).
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -5093,7 +5289,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal transit administration > sec. 164

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal transit administration > ADMINISTRATIVE PROVISIONS—FEDERAL TRANSIT ADMINISTRATION > sec. 164

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 164
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                None of the funds made available by this Act or any other Act shall be used to impede or hinder project advancement or approval for any project seeking a Federal contribution from the capital investment grants program of greater than 40 percent of project costs as authorized under section 5309 of title 49, United States Code.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -5103,7 +5299,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal transit administration > sec. 165

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal transit administration > ADMINISTRATIVE PROVISIONS—FEDERAL TRANSIT ADMINISTRATION > sec. 165

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 165
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Of the unobligated balances made available before October 1, 2013 for Transit Research in Treasury Account 69–X–1137, $581,046 is hereby permanently rescinded.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -5114,7 +5310,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal transit administration > sec. 166 > (a)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal transit administration > ADMINISTRATIVE PROVISIONS—FEDERAL TRANSIT ADMINISTRATION > sec. 166 > (a)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 166
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                (a) Of the unobligated balances made available for the Clean Fuels Grant Program under section 5308 of title 49, United States Code, $4,009,637 shall be transferred to and administered under section 5339(c) of title 49, United States Code.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -5124,7 +5320,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal transit administration > sec. 166 > (b)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal transit administration > ADMINISTRATIVE PROVISIONS—FEDERAL TRANSIT ADMINISTRATION > sec. 166 > (b)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 166
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                (b) Of the unobligated balances made available for the Rural Transportation Accessibility Incentive Program under section 3038 of Public Law 105–178, $4,072,214 shall be transferred to and administered under section 5311 of title 49, United States Code.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -5134,7 +5330,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal transit administration > sec. 166 > (c)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal transit administration > ADMINISTRATIVE PROVISIONS—FEDERAL TRANSIT ADMINISTRATION > sec. 166 > (c)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 166
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                (c) Of the unobligated balances made available for the Alternatives Analysis Program under section 5339 of title 49, United States Code, $1,975,409 shall be transferred to and administered under section 5305 of title 49, United States Code.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -5144,7 +5340,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal transit administration > sec. 166 > (d)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal transit administration > ADMINISTRATIVE PROVISIONS—FEDERAL TRANSIT ADMINISTRATION > sec. 166 > (d)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 166
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                (d) Of the unobligated balances made available for Alternative Transportation in Parks and Public Lands under section 5320 of title 49, United States Code, $2,148,414 shall be transferred to and administered under section 5311 of title 49, United States Code.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -5154,7 +5350,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal transit administration > sec. 166 > (e)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal transit administration > ADMINISTRATIVE PROVISIONS—FEDERAL TRANSIT ADMINISTRATION > sec. 166 > (e)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 166
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                (e) Of the unobligated balances made available for Job Access and Reverse Commute Formula Grants under section 5316 of title 49, United States Code, $45,187,599 shall be available for competitive grants to eligible entities to assist areas of persistent poverty as defined under section 6702(a)(1) of title 49, United States Code, or historically disadvantaged communities, for the same purposes for which amounts were provided for grants to areas of persistent poverty under the heading Federal Transit Administration—Transit Infrastructure Grants in the Consolidated Appropriations Act, 2022 (Public Law 117–103).
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -5164,7 +5360,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal transit administration > sec. 166 > (f)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal transit administration > ADMINISTRATIVE PROVISIONS—FEDERAL TRANSIT ADMINISTRATION > sec. 166 > (f)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 166
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                (f) Of the unobligated balances made available for New Freedom under section 5317 of title 49, United States Code, $40,536,306 shall be transferred and administered under section 5310 of title 49, United States Code.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -5174,7 +5370,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal transit administration > sec. 166 > (g)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal transit administration > ADMINISTRATIVE PROVISIONS—FEDERAL TRANSIT ADMINISTRATION > sec. 166 > (g)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 166
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                (g) Of the unobligated balances made available for Bus Capital under section 5039 if title 49, United States Code, $81,863,444 shall be transferred and administered under section 5339 of title 49, United States Code.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -5186,7 +5382,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal transit administration > sec. 167 > (a)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal transit administration > ADMINISTRATIVE PROVISIONS—FEDERAL TRANSIT ADMINISTRATION > sec. 167 > (a)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 167
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                (a) Funds obligated in fiscal year 2024 for grants under sections 5310 and 5311 of title 49, United States Code, may be used for up to 100 percent of the eligible net costs of a project, notwithstanding subsection (d) of section 5310 and subsection (g) of section 5311 of such title.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -5196,7 +5392,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal transit administration > sec. 167 > (b)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal transit administration > ADMINISTRATIVE PROVISIONS—FEDERAL TRANSIT ADMINISTRATION > sec. 167 > (b)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 167
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                (b) Notwithstanding section 5339(b)(6)(B) of title 49, United States Code, the Federal share of the costs for which an amount is provided in this Act to a federally recognized Indian Tribe for activities carried out under section 5339(b) of title 49, United States Code, may be, at the option of such Indian Tribe, up to 100 percent.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -5206,7 +5402,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal transit administration > sec. 167 > (c)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal transit administration > ADMINISTRATIVE PROVISIONS—FEDERAL TRANSIT ADMINISTRATION > sec. 167 > (c)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 167
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                (c) Notwithstanding section 5339(c)(7)(A) of title 49, United States Code, the Federal share of the costs for which an amount is provided in this Act to a federally recognized Indian Tribe for activities carried out under section 5339(c) of title 49, United States Code, may be, at the option of such Indian Tribe, up to 100 percent.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -5217,7 +5413,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal transit administration > sec. 168

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal transit administration > ADMINISTRATIVE PROVISIONS—FEDERAL TRANSIT ADMINISTRATION > sec. 168

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 168
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Section 5323 of title 49, United States Code, is amended in subsection (q)— @@ -5229,6 +5425,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Great Lakes St. Lawrence Seaway Development Corporation
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -5340,17 +5537,19 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                To make grants to improve port facilities as authorized under section 54301 of title 46, United States Code, $213,000,000, to remain available until expended: Provided, That projects eligible for amounts made available under this heading in this Act shall be projects for coastal seaports, inland river ports, or Great Lakes ports: Provided further, That of the amounts made available under this heading in this Act, not less than $188,000,000 shall be for coastal seaports or Great Lakes ports: Provided further, That the requirements under section 3501(a)(9) of the National Defense Authorization Act for Fiscal Year 2023 (Public Law 117–263) shall apply to amounts made available under this heading in this Act: Provided further, That for grants awarded under this heading in this Act, the minimum grant size shall be $1,000,000: Provided further, That for amounts made available under this heading in this Act, the requirement under section 54301(a)(6)(A)(ii) of title 46, United States Code, shall not apply to projects located in noncontiguous States or territories.

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                ADMINISTRATIVE PROVISION—MARITIME ADMINISTRATION
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                sec. 170
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Maritime Administration > sec. 170

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Maritime Administration > ADMINISTRATIVE PROVISION—MARITIME ADMINISTRATION > sec. 170

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 170
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Notwithstanding any other provision of this Act, in addition to any existing authority, the Maritime Administration is authorized to furnish utilities and services and make necessary repairs in connection with any lease, contract, or occupancy involving Government property under control of the Maritime Administration: Provided, That payments received therefor shall be credited to the appropriation charged with the cost thereof and shall remain available until expended: Provided further, That rental payments under any such lease, contract, or occupancy for items other than such utilities, services, or repairs shall be deposited into the Treasury as miscellaneous receipts.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Pipeline and Hazardous Materials Safety Administration
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                OPERATIONAL EXPENSES
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -6889,17 +7088,19 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                National railroad passenger corporation
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Office of inspector general
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                SALARIES AND EXPENSES
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE III—RELATED AGENCIES > Office of inspector general > SALARIES AND EXPENSES

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE III—RELATED AGENCIES > National railroad passenger corporation > Office of inspector general > SALARIES AND EXPENSES

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                For necessary expenses of the Office of Inspector General for the National Railroad Passenger Corporation to carry out the provisions of the Inspector General Act of 1978 (5 U.S.C. App. 3), $29,240,000: Provided, That the Inspector General shall have all necessary authority, in carrying out the duties specified in such Act, to investigate allegations of fraud, including false statements to the Government under section 1001 of title 18, United States Code, by any person or entity that is subject to regulation by the National Railroad Passenger Corporation: Provided further, That the Inspector General may enter into contracts and other arrangements for audits, studies, analyses, and other services with public agencies and with private persons, subject to the applicable laws and regulations that govern the obtaining of such services within the National Railroad Passenger Corporation: Provided further, That the Inspector General may select, appoint, and employ such officers and employees as may be necessary for carrying out the functions, powers, and duties of the Office of Inspector General, subject to the applicable laws and regulations that govern such selections, appointments, and employment within the National Railroad Passenger Corporation: Provided further, That concurrent with the President’s budget request for fiscal year 2025, the Inspector General shall submit to the House and Senate Committees on Appropriations a budget request for fiscal year 2025 in similar format and substance to budget requests submitted by executive agencies of the Federal Government.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                National transportation safety board
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                SALARIES AND EXPENSES
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -7294,7 +7495,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                removed -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                TITLE IV > GENERAL PROVISIONS > sec. 420

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                TITLE IV > GENERAL PROVISIONS > SPENDING REDUCTION ACCOUNT > sec. 420

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 420
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                $0.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -7312,7 +7513,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                removed -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                TITLE IV > GENERAL PROVISIONS > sec. 421

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                TITLE IV > GENERAL PROVISIONS > SPENDING REDUCTION ACCOUNT > sec. 421

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 421
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                None of the funds appropriated or otherwise made available to the Department of Veterans Affairs in this Act may be used to enforce Veterans Health Directive 1315 as it relates to— @@ -7633,7 +7834,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division B: Agriculture, Rural Development, Food and Drug Administration, an
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Office of the Secretary > sec. 108

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Office of the Secretary > ADMINISTRATIVE PROVISIONS—OFFICE OF THE SECRETARY OF TRANSPORTATION > sec. 108

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 108
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -7641,7 +7842,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Highway Administration > sec. 120

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Highway Administration > ADMINISTRATIVE PROVISIONS—FEDERAL HIGHWAY ADMINISTRATION > sec. 120

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 120
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -7649,7 +7850,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Highway Administration > sec. 124

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Highway Administration > ADMINISTRATIVE PROVISIONS—FEDERAL HIGHWAY ADMINISTRATION > sec. 124

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 124
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -7657,7 +7858,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Highway Administration > sec. 125

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Highway Administration > ADMINISTRATIVE PROVISIONS—FEDERAL HIGHWAY ADMINISTRATION > sec. 125

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 125
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -7665,7 +7866,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Highway Administration > sec. 126

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal Highway Administration > ADMINISTRATIVE PROVISIONS—FEDERAL HIGHWAY ADMINISTRATION > sec. 126

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 126
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -7673,7 +7874,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal transit administration > sec. 166

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal transit administration > ADMINISTRATIVE PROVISIONS—FEDERAL TRANSIT ADMINISTRATION > sec. 166

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 166
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -7681,7 +7882,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal transit administration > sec. 167

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 > TITLE I—DEPARTMENT OF TRANSPORTATION > Federal transit administration > ADMINISTRATIVE PROVISIONS—FEDERAL TRANSIT ADMINISTRATION > sec. 167

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Sec. 167
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                @@ -7815,7 +8016,7 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Division C: Transportation, Housing and Urban Development, and Related Agenc

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                - + (7) Executive Order No. 14096, relating to Revitalizing Our Nation's Commitment to Environmental Justice for All. - + \ No newline at end of file diff --git a/examples/hr8752_pdf_diff.html b/examples/hr8752_pdf_diff.html index 1ec03259..f224bfc1 100644 --- a/examples/hr8752_pdf_diff.html +++ b/examples/hr8752_pdf_diff.html @@ -19,6 +19,8 @@ --gold: #c9944e; --destructive: #c04040; --success: #3d9b6d; + --info: #e3f2f8; + --info-foreground: #0b4f63; --diff-add: #d3f0e2; --diff-add-foreground: #1a6647; --diff-remove: #f5ddd8; @@ -27,7 +29,22 @@ --diff-modified-foreground: #8a6320; --diff-moved: #eef0f8; --diff-moved-foreground: #2c2c5c; + --fin-transfer: #cffafe; + --fin-transfer-foreground: #155e75; + --fin-authorization: #e0f2fe; + --fin-authorization-foreground: #0c4a6e; + --fin-fee: #ffedd5; + --fin-fee-foreground: #9a3412; + --fin-directive: #e0e7ff; + --fin-directive-foreground: #3730a3; + --fin-earmark: #ede9fe; + --fin-earmark-foreground: #5b21b6; + --fin-availability: #d1fae5; + --fin-availability-foreground: #065f46; + --fin-sub-allocation: #dbeafe; + --fin-sub-allocation-foreground: #1e40af; --radius: 0.625rem; + --sticky-bar-height: 64px; --font-sans: ui-sans-serif, system-ui, -apple-system, 'Segoe UI', Roboto, Helvetica, Arial, sans-serif; --font-serif: ui-serif, Georgia, 'Times New Roman', serif; --font-mono: ui-monospace, 'SF Mono', Menlo, Consolas, monospace; @@ -88,11 +105,13 @@ .filter-empty[hidden] { display: none; } /* Main content */ -.main { margin-left: 280px; padding: 28px 36px; max-width: 940px; flex: 1; } +.main { margin-left: 280px; padding: 28px 36px; max-width: 940px; flex: 1; min-width: 0; } /* Header */ .report-header h1 { font-size: 24px; margin-bottom: 4px; } -.report-header .versions { color: var(--muted-foreground); font-size: 15px; margin-bottom: 16px; } +.report-header .versions { color: var(--muted-foreground); font-size: 15px; margin-bottom: 16px; line-height: 1.5; } +.versions__row { display: block; overflow-wrap: anywhere; } +.versions__row b { color: var(--foreground); font-weight: 600; } .summary-bar { display: flex; gap: 10px; margin-bottom: 24px; flex-wrap: wrap; } .summary-item { display: inline-flex; align-items: center; gap: 6px; padding: 4px 12px; border-radius: 999px; font-size: 13px; background: var(--secondary); } @@ -164,16 +183,25 @@ border-bottom: 1px solid var(--border); padding: 10px 0; margin-bottom: 16px; } .action-bar__left { display: flex; align-items: center; gap: 10px; flex-wrap: wrap; } .action-bar__group { display: flex; align-items: center; gap: 10px; flex-wrap: wrap; } -.find-bar { display: inline-flex; align-items: center; gap: 4px; } -.find-bar input { padding: 5px 10px; border: 1px solid var(--border); border-radius: var(--radius); - font: inherit; font-family: var(--font-sans); font-size: 13px; width: 180px; background: var(--card); } -.find-bar button { padding: 5px 9px; border: 1px solid var(--border); border-radius: var(--radius); - background: var(--card); cursor: pointer; font-family: var(--font-sans); font-size: 13px; } +.action-bar__left { flex: 1 1 auto; } +/* The page's one search: it reaches text that is collapsed, which the browser's own find + cannot, so it is sized and marked to be found first. */ +.find-bar { display: inline-flex; align-items: center; gap: 8px; flex: 1 1 380px; max-width: 640px; } +.find-field { position: relative; display: flex; flex: 1; min-width: 0; } +.find-icon { position: absolute; left: 14px; top: 50%; width: 22px; height: 22px; transform: translateY(-50%); + fill: none; stroke: var(--muted-foreground); stroke-width: 2.2; stroke-linecap: round; pointer-events: none; } +.find-bar input { width: 100%; padding: 10px 14px 10px 46px; border: 1px solid var(--border); + border-radius: var(--radius); font: inherit; font-family: var(--font-sans); font-size: 20px; + background: var(--card); color: var(--foreground); } +.find-bar input:focus { outline: 2px solid var(--primary); outline-offset: 1px; border-color: var(--primary); } +.find-bar button { padding: 8px 12px; border: 1px solid var(--border); border-radius: var(--radius); + background: var(--card); cursor: pointer; font-family: var(--font-sans); font-size: 15px; } .find-bar button:hover { background: var(--secondary); } .find-bar button[disabled] { opacity: 0.4; cursor: default; } .find-counter { font-variant-numeric: tabular-nums; font-size: 12px; color: var(--muted-foreground); min-width: 3.5em; text-align: center; } -mark.find-hit { background: var(--accent); color: inherit; border-radius: 2px; scroll-margin-top: 64px; } +mark.find-hit { background: var(--accent); color: inherit; border-radius: 2px; + scroll-margin-top: calc(var(--sticky-bar-height) + 8px); } mark.find-hit--current { background: var(--gold); color: #fff; } .nav-controls { display: inline-flex; align-items: center; gap: 4px; } .nav-controls button { padding: 6px 12px; border: 1px solid var(--border); border-radius: var(--radius); @@ -244,9 +272,13 @@ .prompt-copy:hover { background: var(--accent); } .prompt-text { line-height: 1.5; } -/* Nav targets clear the sticky action bar when scrolled to via Prev/Next */ +/* Nav targets clear the sticky action bar when scrolled to via Prev/Next or a link: + --sticky-bar-height is the bar's measured height (padForStickyBar), plus a small gap. A + fixed 64px cleared the one-row bar but not the two-row one. On the targets, not as the + page's scroll-padding: that would also count the bar's own controls as covered, so + clicking or tabbing to one would scroll the page. */ .change-card, .full-bill [id^="attr-"], .full-bill [id^="sec-"], .full-bill [id^="fb-off-"], -.removed-block { scroll-margin-top: 64px; } +.removed-block { scroll-margin-top: calc(var(--sticky-bar-height) + 8px); } /* Full-bill section TOC (sidebar variant) */ .sidebar-changes[hidden], .sidebar-toc[hidden] { display: none; } @@ -295,7 +327,25 @@ .find-bar { position: fixed; left: 0; right: 0; bottom: 46px; z-index: 35; justify-content: center; background: var(--card); border-top: 1px solid var(--border); padding: 8px 16px; } - .find-bar input { flex: 1; max-width: 320px; } + .find-bar { max-width: none; } + body.outside-changes { padding-bottom: 62px; } + body.outside-changes .find-bar { bottom: 0; padding-bottom: calc(8px + env(safe-area-inset-bottom)); } +} +/* Change navigation and the changes export serve Changes and Full bill only. */ +body.outside-changes .nav-controls, body.outside-changes #export-open { display: none; } + +/* Five view buttons get a row of their own when the financial views are present (ADR 0023). + The views' own styles live with them, in formatters/financial_views.py. */ +.action-bar--stacked { display: grid; grid-template-columns: 1fr auto; row-gap: 10px; align-items: center; } +.action-bar--stacked .action-bar__left { display: contents; } +.action-bar--stacked .view-toggle { grid-column: 1 / -1; justify-self: start; } +.action-bar--stacked .find-bar { grid-column: 1; } +.action-bar--stacked .action-bar__group { grid-column: 2; } +.fin-scroll { overflow-x: auto; } +@media (max-width: 820px) { + .action-bar--stacked { display: flex; flex-direction: column; align-items: stretch; } + .view-toggle { display: flex; flex-wrap: wrap; } + .view-toggle__btn { flex: 1 1 auto; } } /* Print */ @@ -304,6 +354,133 @@ .main { margin-left: 0; } .change-card { break-inside: avoid; } } +/* Financial views (ADR 0023): Version A / B, and the comparison */ +/* The three financial tabs use the full window on a wide screen: their tables are columns, + cramped at the report's 940px reading width. Changes and Full bill keep that width (their + cards are prose). `body[data-active-view]` is set by the report's view switch. */ +@media (min-width: 821px) { + body[data-active-view="fin-a"] .main, body[data-active-view="fin-b"] .main, + body[data-active-view="fin-compare"] .main { + max-width: none; padding-right: 10%; } +} +.fin-head { display: flex; align-items: baseline; justify-content: space-between; gap: 12px; flex-wrap: wrap; } +.view-fin-a h2, .view-fin-b h2, .view-fin-compare h2 { font-size: 20px; margin-bottom: 2px; } +.fin-version { color: var(--muted-foreground); font-size: 14px; margin-bottom: 12px; } +.fin-coverage, .fin-note, .fin-explain { font-size: 13px; color: var(--muted-foreground); margin-bottom: 10px; } +/* "About these figures": an information alert, left-accented, above each view's content. */ +.fin-alert { display: flex; gap: 12px; align-items: flex-start; margin: 4px 0 16px; padding: 12px 16px; + background: var(--info); color: var(--info-foreground); border: 1px solid var(--info); + border-left: 4px solid var(--info-foreground); border-radius: var(--radius); font-size: 14px; line-height: 1.55; } +.fin-alert__icon { flex: none; width: 20px; height: 20px; margin-top: 1px; fill: none; + stroke: var(--info-foreground); stroke-width: 2; stroke-linecap: round; } +.fin-alert__dot { fill: var(--info-foreground); } +.fin-alert a { color: inherit; font-weight: 600; text-decoration: underline; } +.fin-alert__version { display: block; margin-top: 4px; font-size: 12px; opacity: 0.85; } +.fin-coverage--gap { color: var(--destructive); font-weight: 600; } +.fin-empty { color: var(--muted-foreground); padding: 16px 2px; font-size: 14px; } +.view-fin-a h3, .view-fin-b h3 { font-size: 18px; margin: 18px 0 10px; } +.fin-key { border: 1px solid var(--border); border-radius: var(--radius); padding: 12px 14px; + background: var(--card); margin-bottom: 8px; } +.fin-key__title { font-weight: 600; font-size: 14px; margin-bottom: 8px; } +.fin-key__item { display: flex; align-items: baseline; gap: 8px; padding: 2px 0; } +.fin-key__count { color: var(--muted-foreground); font-size: 12px; min-width: 32px; display: inline-block; } +.fin-key__desc { color: var(--muted-foreground); font-size: 13px; } +.fin-type { display: inline-block; padding: 2px 7px; border-radius: 999px; font-size: 11px; font-weight: 600; + white-space: nowrap; background: var(--muted); color: var(--muted-foreground); } +.fin-type--appropriation { background: var(--diff-add); color: var(--diff-add-foreground); } +.fin-type--rescission, .fin-type--restriction { background: var(--diff-remove); color: var(--diff-remove-foreground); } +.fin-type--cap { background: var(--diff-modified); color: var(--diff-modified-foreground); } +.fin-type--transfer { background: var(--fin-transfer); color: var(--fin-transfer-foreground); } +.fin-type--authorization { background: var(--fin-authorization); color: var(--fin-authorization-foreground); } +.fin-type--fee { background: var(--fin-fee); color: var(--fin-fee-foreground); } +.fin-type--directive { background: var(--fin-directive); color: var(--fin-directive-foreground); } +.fin-type--earmark { background: var(--fin-earmark); color: var(--fin-earmark-foreground); } +.fin-type--availability { background: var(--fin-availability); color: var(--fin-availability-foreground); } +.fin-type--sub_allocation { background: var(--fin-sub-allocation); color: var(--fin-sub-allocation-foreground); } +.fin-sort { display: flex; gap: 8px; align-items: center; margin-bottom: 12px; font-size: 13px; } +.fin-sort span { color: var(--muted-foreground); } +.fin-sort__btn { padding: 4px 12px; border: 1px solid var(--border); border-radius: 999px; background: var(--card); + cursor: pointer; font: inherit; font-family: var(--font-sans); font-size: 13px; color: var(--foreground); } +.fin-sort__btn:hover { background: var(--secondary); } +.fin-sort__btn.is-active { background: var(--foreground); border-color: var(--foreground); color: var(--card); } +.fin-table { width: 100%; border-collapse: collapse; background: var(--card); border-radius: var(--radius); + box-shadow: var(--shadow-soft); overflow: hidden; font-size: 14px; table-layout: fixed; } +.fin-table th { background: var(--accent); text-align: left; padding: 9px 12px; border-bottom: 2px solid var(--border); + font-weight: 600; font-size: 13px; } +.fin-table td { padding: 8px 12px; border-bottom: 1px solid var(--border); vertical-align: middle; } +.fin-col-name { width: 72%; } .fin-col-type { width: 13%; } .fin-col-amount { width: 15%; text-align: right; } +.fin-amount { text-align: right; font-family: var(--font-mono); font-variant-numeric: tabular-nums; + white-space: nowrap; } +.fin-row, .fin-crow { cursor: pointer; } +.fin-row { background: var(--muted); font-weight: 600; } +.fin-row:hover td, .fin-crow:hover td { background: var(--secondary); } +.fin-row__name::before { content: "\25b6"; font-size: 10px; margin-right: 8px; color: var(--muted-foreground); + display: inline-block; transition: transform 0.15s; } +.fin-row.is-open .fin-row__name::before { transform: rotate(90deg); } +.fin-count { font-size: 11px; color: var(--muted-foreground); font-weight: 400; margin-left: 6px; } +.fin-review { background: var(--diff-modified); color: var(--diff-modified-foreground); font-size: 11px; + padding: 1px 6px; border-radius: 999px; margin-left: 6px; font-weight: 500; white-space: nowrap; } +/* The warning mark (`_WARNING_ICON`): drawn in the surrounding text's colour and size. */ +.fin-icon { display: inline-block; width: 1.15em; height: 1.15em; vertical-align: -0.2em; margin-right: 0.25em; + fill: none; stroke: currentColor; stroke-width: 2; stroke-linejoin: round; stroke-linecap: round; } +.fin-icon__dot { fill: currentColor; } +.fin-review[role="img"] .fin-icon { margin-right: 0; } +.fin-chip { font-size: 11px; font-weight: 600; border-radius: 4px; padding: 0 5px; margin-left: 6px; } +.fin-chip--law { background: var(--muted); color: var(--muted-foreground); border: 1px dashed var(--border); } +.fin-detail > td { padding: 0; background: var(--card); } +.fin-detail__inner { display: flex; } +.fin-detail__amounts { min-width: 220px; max-width: 260px; padding: 12px; border-right: 1px solid var(--border); + display: flex; flex-direction: column; gap: 10px; } +.fin-clause { display: flex; flex-direction: column; gap: 3px; align-items: flex-start; } +.fin-clause__amount { font-family: var(--font-mono); font-size: 15px; font-variant-numeric: tabular-nums; } +.fin-detail__text { padding: 12px 16px; font-size: 13px; line-height: 1.9; flex: 1; font-weight: 400; } +.fin-piece { border-radius: 3px; padding: 1px 3px; } +.fin-piece.fin-type--unknown { background: var(--muted); color: var(--foreground); } +.fin-proviso { color: var(--muted-foreground); } +.fin-card { background: var(--card); border: 1px solid var(--border); border-radius: var(--radius); overflow: hidden; + box-shadow: var(--shadow-soft); } +.fin-card .fin-table { box-shadow: none; border-radius: 0; table-layout: auto; } +.fin-summary { display: flex; gap: 18px; flex-wrap: wrap; padding: 10px 14px; border-bottom: 1px solid var(--border); + font-size: 13px; color: var(--muted-foreground); } +.fin-summary b { color: var(--foreground); font-variant-numeric: tabular-nums; } +.fin-table--compare td { vertical-align: top; } +.fin-table--compare th { background: var(--secondary); font-size: 12px; text-transform: uppercase; + letter-spacing: 0.04em; color: var(--muted-foreground); border-bottom: 1px solid var(--border); padding: 8px 10px; } +.fin-table--compare td { padding: 8px 10px; } +.fin-table--compare .fin-amount { font-family: var(--font-sans); } +.fin-stack__tag { white-space: nowrap; } +.fin-caret { color: var(--muted-foreground); width: 16px; display: inline-block; } +.fin-loc { font-weight: 600; } +.fin-loc small { display: block; font-weight: 400; color: var(--muted-foreground); font-size: 12px; } +/* Links from a comparison row to its sections in Version A / B. */ +.fin-jumps { display: flex; flex-wrap: wrap; gap: 4px 14px; margin-top: 6px; } +.fin-jump { background: none; border: 0; padding: 0; font: inherit; font-size: 12px; color: var(--primary); + text-decoration: underline; text-underline-offset: 2px; cursor: pointer; } +.fin-jump:hover { color: var(--foreground); } +.fin-jump--none { color: var(--muted-foreground); text-decoration: none; cursor: default; } +.fin-row.is-target > td { background: var(--accent); transition: background 0.6s ease; } +.fin-stack { display: grid; grid-template-columns: auto 1fr auto; gap: 2px 8px; align-items: center; } +.fin-ab { font-size: 11px; font-weight: 700; border-radius: 4px; padding: 0 5px; } +.fin-ab--a { background: var(--secondary); color: var(--primary); } +.fin-ab--b { background: var(--accent); color: var(--gold); } +.fin-stack__amt { text-align: right; font-variant-numeric: tabular-nums; white-space: nowrap; } +.fin-stack__amt--old { color: var(--muted-foreground); } +.fin-stack__amt--new { font-weight: 600; } +.fin-stack__none { color: var(--muted-foreground); font-style: italic; text-align: right; } +.fin-up { color: var(--diff-add-foreground); } .fin-down { color: var(--diff-remove-foreground); } +.fin-same { color: var(--muted-foreground); } +.fin-same small, .fin-up small, .fin-down small { display: block; font-size: 11px; } +.fin-cdetail > td { background: var(--background); padding: 12px 14px; } +.fin-subhead { font-size: 13px; font-weight: 600; color: var(--muted-foreground); padding: 14px 14px 6px; + border-top: 1px solid var(--border); } +.fin-table--plain { box-shadow: none; } +@media (max-width: 820px) { + .fin-table--compare { min-width: 640px; } + .fin-detail__inner { flex-direction: column; } + .fin-detail__amounts { max-width: none; border-right: 0; border-bottom: 1px solid var(--border); } + .fin-col-name { width: 55%; } .fin-col-type { width: 20%; } .fin-col-amount { width: 25%; } +} + @@ -317,24 +494,24 @@ -
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SEC. 557 (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SEC. 558 (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SEC. 559 (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SEC. 560 (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SEC. 561 (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SEC. 562 (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SEC. 563 (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SEC. 564 (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SEC. 565 (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SEC. 566 (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Front Matter (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V (2)
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      H.R. 8752 — Making appropriations for the Department of Homeland Security for the fiscal year ending September 30, 2025, and for other purposes.

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      -
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      v1: reported-in-house → v2: engrossed-in-house · 118th Congress
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Before (v1): reported-in-houseAfter (v2): engrossed-in-house118th Congress
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Changes

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      @@ -571,21 +748,33 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE IV > RESEARCH, DEVELOPMENT, TRAINING, AND SERVICES > ADMINISTRAT

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      GENERAL PROVISIONS -
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SEC. 552 +
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > GENERAL PROVISIONS > SEC. 552

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > GENERAL PROVISIONS > SPENDING REDUCTION ACCOUNT

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      — (new in v2)p.97 L13
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SPENDING REDUCTION ACCOUNT
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SPENDING REDUCTION ACCOUNT +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SEC. 552 +
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +added +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > SPENDING REDUCTION ACCOUNT > SEC. 552

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      — (new in v2)p.97 L14
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SEC. 552. $0 (increased by $10,000,000).
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SEC. 553 -
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > GENERAL PROVISIONS > SEC. 553

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > SPENDING REDUCTION ACCOUNT > SEC. 553

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      — (new in v2)p.97 L15 – p.100 L6
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SEC. 553. (a) None of the funds made available by @@ -652,10 +841,10 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > GENERAL PROVISIONS > SEC. 553

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SEC. 554 -
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > GENERAL PROVISIONS > SEC. 554

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > SPENDING REDUCTION ACCOUNT > SEC. 554

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      — (new in v2)p.100 L7 – p.100 L12
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SEC. 554. None of the funds made available by this @@ -666,10 +855,10 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > GENERAL PROVISIONS > SEC. 554

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SEC. 555 -
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > GENERAL PROVISIONS > SEC. 555

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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > SPENDING REDUCTION ACCOUNT > SEC. 555

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      — (new in v2)p.100 L13 – p.100 L16
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SEC. 555. None of the funds appropriated or otherwise made available by this Act may be used to implement, @@ -678,10 +867,10 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > GENERAL PROVISIONS > SEC. 555

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SEC. 556 -
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > GENERAL PROVISIONS > SEC. 556

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > SPENDING REDUCTION ACCOUNT > SEC. 556

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      — (new in v2)p.100 L17 – p.100 L20
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SEC. 556. None of the funds made available in this @@ -691,10 +880,10 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > GENERAL PROVISIONS > SEC. 556

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SEC. 557 -
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > GENERAL PROVISIONS > SEC. 557

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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > SPENDING REDUCTION ACCOUNT > SEC. 557

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      — (new in v2)p.100 L21 – p.100 L22
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SEC. 557. None of the funds made available by this @@ -702,10 +891,10 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > GENERAL PROVISIONS > SEC. 557

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SEC. 558 -
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > GENERAL PROVISIONS > SEC. 558

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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > SPENDING REDUCTION ACCOUNT > SEC. 558

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      — (new in v2)p.100 L23 – p.100 L25
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SEC. 558. None of the funds made available by this @@ -714,10 +903,10 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > GENERAL PROVISIONS > SEC. 558

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SEC. 559 -
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > GENERAL PROVISIONS > SEC. 559

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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > SPENDING REDUCTION ACCOUNT > SEC. 559

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      — (new in v2)p.101 L1 – p.101 L2
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SEC. 559. None of the funds made available by this @@ -725,10 +914,10 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > GENERAL PROVISIONS > SEC. 559

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SEC. 560 -
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > GENERAL PROVISIONS > SEC. 560

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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > SPENDING REDUCTION ACCOUNT > SEC. 560

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      — (new in v2)p.101 L4 – p.101 L5
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SEC. 560. None of the funds made available under @@ -736,10 +925,10 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > GENERAL PROVISIONS > SEC. 560

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SEC. 561 -
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > GENERAL PROVISIONS > SEC. 561

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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > SPENDING REDUCTION ACCOUNT > SEC. 561

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      — (new in v2)p.101 L8 – p.101 L11
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SEC. 561. None of the funds appropriated or otherwise made available by this Act may be made available @@ -748,10 +937,10 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > GENERAL PROVISIONS > SEC. 561

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SEC. 562 -
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > GENERAL PROVISIONS > SEC. 562

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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > SPENDING REDUCTION ACCOUNT > SEC. 562

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      — (new in v2)p.101 L12 – p.102 L9
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SEC. 562. None of the funds made available by this @@ -771,10 +960,10 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > GENERAL PROVISIONS > SEC. 562

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SEC. 563 -
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > GENERAL PROVISIONS > SEC. 563

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > SPENDING REDUCTION ACCOUNT > SEC. 563

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      — (new in v2)p.102 L10 – p.102 L12
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SEC. 563. The salary of Nejwa Ali, U.S. Citizenship @@ -783,10 +972,10 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > GENERAL PROVISIONS > SEC. 563

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SEC. 564 -
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > GENERAL PROVISIONS > SEC. 564

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > SPENDING REDUCTION ACCOUNT > SEC. 564

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      — (new in v2)p.102 L13 – p.102 L16
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SEC. 564. None of the funds made available by this @@ -796,10 +985,10 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > GENERAL PROVISIONS > SEC. 564

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SEC. 565 -
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > GENERAL PROVISIONS > SEC. 565

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > SPENDING REDUCTION ACCOUNT > SEC. 565

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      — (new in v2)p.102 L17 – p.102 L20
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SEC. 565. None of the funds made available by this @@ -809,10 +998,10 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > GENERAL PROVISIONS > SEC. 565

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SEC. 566 -
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > GENERAL PROVISIONS > SEC. 566

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > SPENDING REDUCTION ACCOUNT > SEC. 566

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      — (new in v2)p.102 L21 – p.102 L25
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SEC. 566. None of the funds made available by this @@ -856,10 +1045,10 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > GENERAL PROVISIONS > SEC. 552

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Committed to the Committee of the Whole House on the State of the Union and ordered to be printed
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      -
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > GENERAL PROVISIONS > SEC. 567

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > SPENDING REDUCTION ACCOUNT > SEC. 567

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      — (new in v2)p.103 L1 – p.104
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SEC. 567. None of the funds appropriated or otherwise made available by this Act may be used to make payments to the Department of Veterans Affairs for medical @@ -876,36 +1065,77 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > GENERAL PROVISIONS > SEC. 567

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Homeland Security for the fiscal year ending
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      - + 16 labor is, or services are, of a temporary or seasonal nature. - + \ No newline at end of file diff --git a/examples/hr8752_xml_diff.html b/examples/hr8752_xml_diff.html index efaff8e3..daf4fe58 100644 --- a/examples/hr8752_xml_diff.html +++ b/examples/hr8752_xml_diff.html @@ -19,6 +19,8 @@ --gold: #c9944e; --destructive: #c04040; --success: #3d9b6d; + --info: #e3f2f8; + --info-foreground: #0b4f63; --diff-add: #d3f0e2; --diff-add-foreground: #1a6647; --diff-remove: #f5ddd8; @@ -27,7 +29,22 @@ --diff-modified-foreground: #8a6320; --diff-moved: #eef0f8; --diff-moved-foreground: #2c2c5c; + --fin-transfer: #cffafe; + --fin-transfer-foreground: #155e75; + --fin-authorization: #e0f2fe; + --fin-authorization-foreground: #0c4a6e; + --fin-fee: #ffedd5; + --fin-fee-foreground: #9a3412; + --fin-directive: #e0e7ff; + --fin-directive-foreground: #3730a3; + --fin-earmark: #ede9fe; + --fin-earmark-foreground: #5b21b6; + --fin-availability: #d1fae5; + --fin-availability-foreground: #065f46; + --fin-sub-allocation: #dbeafe; + --fin-sub-allocation-foreground: #1e40af; --radius: 0.625rem; + --sticky-bar-height: 64px; --font-sans: ui-sans-serif, system-ui, -apple-system, 'Segoe UI', Roboto, Helvetica, Arial, sans-serif; --font-serif: ui-serif, Georgia, 'Times New Roman', serif; --font-mono: ui-monospace, 'SF Mono', Menlo, Consolas, monospace; @@ -88,11 +105,13 @@ .filter-empty[hidden] { display: none; } /* Main content */ -.main { margin-left: 280px; padding: 28px 36px; max-width: 940px; flex: 1; } +.main { margin-left: 280px; padding: 28px 36px; max-width: 940px; flex: 1; min-width: 0; } /* Header */ .report-header h1 { font-size: 24px; margin-bottom: 4px; } -.report-header .versions { color: var(--muted-foreground); font-size: 15px; margin-bottom: 16px; } +.report-header .versions { color: var(--muted-foreground); font-size: 15px; margin-bottom: 16px; line-height: 1.5; } +.versions__row { display: block; overflow-wrap: anywhere; } +.versions__row b { color: var(--foreground); font-weight: 600; } .summary-bar { display: flex; gap: 10px; margin-bottom: 24px; flex-wrap: wrap; } .summary-item { display: inline-flex; align-items: center; gap: 6px; padding: 4px 12px; border-radius: 999px; font-size: 13px; background: var(--secondary); } @@ -164,16 +183,25 @@ border-bottom: 1px solid var(--border); padding: 10px 0; margin-bottom: 16px; } .action-bar__left { display: flex; align-items: center; gap: 10px; flex-wrap: wrap; } .action-bar__group { display: flex; align-items: center; gap: 10px; flex-wrap: wrap; } -.find-bar { display: inline-flex; align-items: center; gap: 4px; } -.find-bar input { padding: 5px 10px; border: 1px solid var(--border); border-radius: var(--radius); - font: inherit; font-family: var(--font-sans); font-size: 13px; width: 180px; background: var(--card); } -.find-bar button { padding: 5px 9px; border: 1px solid var(--border); border-radius: var(--radius); - background: var(--card); cursor: pointer; font-family: var(--font-sans); font-size: 13px; } +.action-bar__left { flex: 1 1 auto; } +/* The page's one search: it reaches text that is collapsed, which the browser's own find + cannot, so it is sized and marked to be found first. */ +.find-bar { display: inline-flex; align-items: center; gap: 8px; flex: 1 1 380px; max-width: 640px; } +.find-field { position: relative; display: flex; flex: 1; min-width: 0; } +.find-icon { position: absolute; left: 14px; top: 50%; width: 22px; height: 22px; transform: translateY(-50%); + fill: none; stroke: var(--muted-foreground); stroke-width: 2.2; stroke-linecap: round; pointer-events: none; } +.find-bar input { width: 100%; padding: 10px 14px 10px 46px; border: 1px solid var(--border); + border-radius: var(--radius); font: inherit; font-family: var(--font-sans); font-size: 20px; + background: var(--card); color: var(--foreground); } +.find-bar input:focus { outline: 2px solid var(--primary); outline-offset: 1px; border-color: var(--primary); } +.find-bar button { padding: 8px 12px; border: 1px solid var(--border); border-radius: var(--radius); + background: var(--card); cursor: pointer; font-family: var(--font-sans); font-size: 15px; } .find-bar button:hover { background: var(--secondary); } .find-bar button[disabled] { opacity: 0.4; cursor: default; } .find-counter { font-variant-numeric: tabular-nums; font-size: 12px; color: var(--muted-foreground); min-width: 3.5em; text-align: center; } -mark.find-hit { background: var(--accent); color: inherit; border-radius: 2px; scroll-margin-top: 64px; } +mark.find-hit { background: var(--accent); color: inherit; border-radius: 2px; + scroll-margin-top: calc(var(--sticky-bar-height) + 8px); } mark.find-hit--current { background: var(--gold); color: #fff; } .nav-controls { display: inline-flex; align-items: center; gap: 4px; } .nav-controls button { padding: 6px 12px; border: 1px solid var(--border); border-radius: var(--radius); @@ -244,9 +272,13 @@ .prompt-copy:hover { background: var(--accent); } .prompt-text { line-height: 1.5; } -/* Nav targets clear the sticky action bar when scrolled to via Prev/Next */ +/* Nav targets clear the sticky action bar when scrolled to via Prev/Next or a link: + --sticky-bar-height is the bar's measured height (padForStickyBar), plus a small gap. A + fixed 64px cleared the one-row bar but not the two-row one. On the targets, not as the + page's scroll-padding: that would also count the bar's own controls as covered, so + clicking or tabbing to one would scroll the page. */ .change-card, .full-bill [id^="attr-"], .full-bill [id^="sec-"], .full-bill [id^="fb-off-"], -.removed-block { scroll-margin-top: 64px; } +.removed-block { scroll-margin-top: calc(var(--sticky-bar-height) + 8px); } /* Full-bill section TOC (sidebar variant) */ .sidebar-changes[hidden], .sidebar-toc[hidden] { display: none; } @@ -295,7 +327,25 @@ .find-bar { position: fixed; left: 0; right: 0; bottom: 46px; z-index: 35; justify-content: center; background: var(--card); border-top: 1px solid var(--border); padding: 8px 16px; } - .find-bar input { flex: 1; max-width: 320px; } + .find-bar { max-width: none; } + body.outside-changes { padding-bottom: 62px; } + body.outside-changes .find-bar { bottom: 0; padding-bottom: calc(8px + env(safe-area-inset-bottom)); } +} +/* Change navigation and the changes export serve Changes and Full bill only. */ +body.outside-changes .nav-controls, body.outside-changes #export-open { display: none; } + +/* Five view buttons get a row of their own when the financial views are present (ADR 0023). + The views' own styles live with them, in formatters/financial_views.py. */ +.action-bar--stacked { display: grid; grid-template-columns: 1fr auto; row-gap: 10px; align-items: center; } +.action-bar--stacked .action-bar__left { display: contents; } +.action-bar--stacked .view-toggle { grid-column: 1 / -1; justify-self: start; } +.action-bar--stacked .find-bar { grid-column: 1; } +.action-bar--stacked .action-bar__group { grid-column: 2; } +.fin-scroll { overflow-x: auto; } +@media (max-width: 820px) { + .action-bar--stacked { display: flex; flex-direction: column; align-items: stretch; } + .view-toggle { display: flex; flex-wrap: wrap; } + .view-toggle__btn { flex: 1 1 auto; } } /* Print */ @@ -304,6 +354,133 @@ .main { margin-left: 0; } .change-card { break-inside: avoid; } } +/* Financial views (ADR 0023): Version A / B, and the comparison */ +/* The three financial tabs use the full window on a wide screen: their tables are columns, + cramped at the report's 940px reading width. Changes and Full bill keep that width (their + cards are prose). `body[data-active-view]` is set by the report's view switch. */ +@media (min-width: 821px) { + body[data-active-view="fin-a"] .main, body[data-active-view="fin-b"] .main, + body[data-active-view="fin-compare"] .main { + max-width: none; padding-right: 10%; } +} +.fin-head { display: flex; align-items: baseline; justify-content: space-between; gap: 12px; flex-wrap: wrap; } +.view-fin-a h2, .view-fin-b h2, .view-fin-compare h2 { font-size: 20px; margin-bottom: 2px; } +.fin-version { color: var(--muted-foreground); font-size: 14px; margin-bottom: 12px; } +.fin-coverage, .fin-note, .fin-explain { font-size: 13px; color: var(--muted-foreground); margin-bottom: 10px; } +/* "About these figures": an information alert, left-accented, above each view's content. */ +.fin-alert { display: flex; gap: 12px; align-items: flex-start; margin: 4px 0 16px; padding: 12px 16px; + background: var(--info); color: var(--info-foreground); border: 1px solid var(--info); + border-left: 4px solid var(--info-foreground); border-radius: var(--radius); font-size: 14px; line-height: 1.55; } +.fin-alert__icon { flex: none; width: 20px; height: 20px; margin-top: 1px; fill: none; + stroke: var(--info-foreground); stroke-width: 2; stroke-linecap: round; } +.fin-alert__dot { fill: var(--info-foreground); } +.fin-alert a { color: inherit; font-weight: 600; text-decoration: underline; } +.fin-alert__version { display: block; margin-top: 4px; font-size: 12px; opacity: 0.85; } +.fin-coverage--gap { color: var(--destructive); font-weight: 600; } +.fin-empty { color: var(--muted-foreground); padding: 16px 2px; font-size: 14px; } +.view-fin-a h3, .view-fin-b h3 { font-size: 18px; margin: 18px 0 10px; } +.fin-key { border: 1px solid var(--border); border-radius: var(--radius); padding: 12px 14px; + background: var(--card); margin-bottom: 8px; } +.fin-key__title { font-weight: 600; font-size: 14px; margin-bottom: 8px; } +.fin-key__item { display: flex; align-items: baseline; gap: 8px; padding: 2px 0; } +.fin-key__count { color: var(--muted-foreground); font-size: 12px; min-width: 32px; display: inline-block; } +.fin-key__desc { color: var(--muted-foreground); font-size: 13px; } +.fin-type { display: inline-block; padding: 2px 7px; border-radius: 999px; font-size: 11px; font-weight: 600; + white-space: nowrap; background: var(--muted); color: var(--muted-foreground); } +.fin-type--appropriation { background: var(--diff-add); color: var(--diff-add-foreground); } +.fin-type--rescission, .fin-type--restriction { background: var(--diff-remove); color: var(--diff-remove-foreground); } +.fin-type--cap { background: var(--diff-modified); color: var(--diff-modified-foreground); } +.fin-type--transfer { background: var(--fin-transfer); color: var(--fin-transfer-foreground); } +.fin-type--authorization { background: var(--fin-authorization); color: var(--fin-authorization-foreground); } +.fin-type--fee { background: var(--fin-fee); color: var(--fin-fee-foreground); } +.fin-type--directive { background: var(--fin-directive); color: var(--fin-directive-foreground); } +.fin-type--earmark { background: var(--fin-earmark); color: var(--fin-earmark-foreground); } +.fin-type--availability { background: var(--fin-availability); color: var(--fin-availability-foreground); } +.fin-type--sub_allocation { background: var(--fin-sub-allocation); color: var(--fin-sub-allocation-foreground); } +.fin-sort { display: flex; gap: 8px; align-items: center; margin-bottom: 12px; font-size: 13px; } +.fin-sort span { color: var(--muted-foreground); } +.fin-sort__btn { padding: 4px 12px; border: 1px solid var(--border); border-radius: 999px; background: var(--card); + cursor: pointer; font: inherit; font-family: var(--font-sans); font-size: 13px; color: var(--foreground); } +.fin-sort__btn:hover { background: var(--secondary); } +.fin-sort__btn.is-active { background: var(--foreground); border-color: var(--foreground); color: var(--card); } +.fin-table { width: 100%; border-collapse: collapse; background: var(--card); border-radius: var(--radius); + box-shadow: var(--shadow-soft); overflow: hidden; font-size: 14px; table-layout: fixed; } +.fin-table th { background: var(--accent); text-align: left; padding: 9px 12px; border-bottom: 2px solid var(--border); + font-weight: 600; font-size: 13px; } +.fin-table td { padding: 8px 12px; border-bottom: 1px solid var(--border); vertical-align: middle; } +.fin-col-name { width: 72%; } .fin-col-type { width: 13%; } .fin-col-amount { width: 15%; text-align: right; } +.fin-amount { text-align: right; font-family: var(--font-mono); font-variant-numeric: tabular-nums; + white-space: nowrap; } +.fin-row, .fin-crow { cursor: pointer; } +.fin-row { background: var(--muted); font-weight: 600; } +.fin-row:hover td, .fin-crow:hover td { background: var(--secondary); } +.fin-row__name::before { content: "\25b6"; font-size: 10px; margin-right: 8px; color: var(--muted-foreground); + display: inline-block; transition: transform 0.15s; } +.fin-row.is-open .fin-row__name::before { transform: rotate(90deg); } +.fin-count { font-size: 11px; color: var(--muted-foreground); font-weight: 400; margin-left: 6px; } +.fin-review { background: var(--diff-modified); color: var(--diff-modified-foreground); font-size: 11px; + padding: 1px 6px; border-radius: 999px; margin-left: 6px; font-weight: 500; white-space: nowrap; } +/* The warning mark (`_WARNING_ICON`): drawn in the surrounding text's colour and size. */ +.fin-icon { display: inline-block; width: 1.15em; height: 1.15em; vertical-align: -0.2em; margin-right: 0.25em; + fill: none; stroke: currentColor; stroke-width: 2; stroke-linejoin: round; stroke-linecap: round; } +.fin-icon__dot { fill: currentColor; } +.fin-review[role="img"] .fin-icon { margin-right: 0; } +.fin-chip { font-size: 11px; font-weight: 600; border-radius: 4px; padding: 0 5px; margin-left: 6px; } +.fin-chip--law { background: var(--muted); color: var(--muted-foreground); border: 1px dashed var(--border); } +.fin-detail > td { padding: 0; background: var(--card); } +.fin-detail__inner { display: flex; } +.fin-detail__amounts { min-width: 220px; max-width: 260px; padding: 12px; border-right: 1px solid var(--border); + display: flex; flex-direction: column; gap: 10px; } +.fin-clause { display: flex; flex-direction: column; gap: 3px; align-items: flex-start; } +.fin-clause__amount { font-family: var(--font-mono); font-size: 15px; font-variant-numeric: tabular-nums; } +.fin-detail__text { padding: 12px 16px; font-size: 13px; line-height: 1.9; flex: 1; font-weight: 400; } +.fin-piece { border-radius: 3px; padding: 1px 3px; } +.fin-piece.fin-type--unknown { background: var(--muted); color: var(--foreground); } +.fin-proviso { color: var(--muted-foreground); } +.fin-card { background: var(--card); border: 1px solid var(--border); border-radius: var(--radius); overflow: hidden; + box-shadow: var(--shadow-soft); } +.fin-card .fin-table { box-shadow: none; border-radius: 0; table-layout: auto; } +.fin-summary { display: flex; gap: 18px; flex-wrap: wrap; padding: 10px 14px; border-bottom: 1px solid var(--border); + font-size: 13px; color: var(--muted-foreground); } +.fin-summary b { color: var(--foreground); font-variant-numeric: tabular-nums; } +.fin-table--compare td { vertical-align: top; } +.fin-table--compare th { background: var(--secondary); font-size: 12px; text-transform: uppercase; + letter-spacing: 0.04em; color: var(--muted-foreground); border-bottom: 1px solid var(--border); padding: 8px 10px; } +.fin-table--compare td { padding: 8px 10px; } +.fin-table--compare .fin-amount { font-family: var(--font-sans); } +.fin-stack__tag { white-space: nowrap; } +.fin-caret { color: var(--muted-foreground); width: 16px; display: inline-block; } +.fin-loc { font-weight: 600; } +.fin-loc small { display: block; font-weight: 400; color: var(--muted-foreground); font-size: 12px; } +/* Links from a comparison row to its sections in Version A / B. */ +.fin-jumps { display: flex; flex-wrap: wrap; gap: 4px 14px; margin-top: 6px; } +.fin-jump { background: none; border: 0; padding: 0; font: inherit; font-size: 12px; color: var(--primary); + text-decoration: underline; text-underline-offset: 2px; cursor: pointer; } +.fin-jump:hover { color: var(--foreground); } +.fin-jump--none { color: var(--muted-foreground); text-decoration: none; cursor: default; } +.fin-row.is-target > td { background: var(--accent); transition: background 0.6s ease; } +.fin-stack { display: grid; grid-template-columns: auto 1fr auto; gap: 2px 8px; align-items: center; } +.fin-ab { font-size: 11px; font-weight: 700; border-radius: 4px; padding: 0 5px; } +.fin-ab--a { background: var(--secondary); color: var(--primary); } +.fin-ab--b { background: var(--accent); color: var(--gold); } +.fin-stack__amt { text-align: right; font-variant-numeric: tabular-nums; white-space: nowrap; } +.fin-stack__amt--old { color: var(--muted-foreground); } +.fin-stack__amt--new { font-weight: 600; } +.fin-stack__none { color: var(--muted-foreground); font-style: italic; text-align: right; } +.fin-up { color: var(--diff-add-foreground); } .fin-down { color: var(--diff-remove-foreground); } +.fin-same { color: var(--muted-foreground); } +.fin-same small, .fin-up small, .fin-down small { display: block; font-size: 11px; } +.fin-cdetail > td { background: var(--background); padding: 12px 14px; } +.fin-subhead { font-size: 13px; font-weight: 600; color: var(--muted-foreground); padding: 14px 14px 6px; + border-top: 1px solid var(--border); } +.fin-table--plain { box-shadow: none; } +@media (max-width: 820px) { + .fin-table--compare { min-width: 640px; } + .fin-detail__inner { flex-direction: column; } + .fin-detail__amounts { max-width: none; border-right: 0; border-bottom: 1px solid var(--border); } + .fin-col-name { width: 55%; } .fin-col-type { width: 20%; } .fin-col-amount { width: 25%; } +} + @@ -324,17 +501,17 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      H.R. 8752 — Making appropriations for the Department of Homeland Security for the fiscal year ending September 30, 2025, and for other purposes.

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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      v1: reported-in-house → v2: engrossed-in-house · 118th Congress
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Before (v1): reported-in-houseAfter (v2): engrossed-in-house118th Congress
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      modified 18added 18removed 2moved 1
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Changes

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      @@ -784,31 +961,72 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V > GENERAL PROVISIONS > SPENDING REDUCTION ACCOUNT > sec. 55

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      - + - + \ No newline at end of file diff --git a/schema/canonical-diff.md b/schema/canonical-diff.md index 2bb653f9..3a97801e 100644 --- a/schema/canonical-diff.md +++ b/schema/canonical-diff.md @@ -1,4 +1,4 @@ -# Canonical Diff JSON — v3.0 +# Canonical Diff JSON — v3.1 This document specifies the canonical JSON shape produced when comparing two versions of a bill. It is the public contract between the diff engine and any @@ -8,10 +8,19 @@ XML inputs and a diff produced from PDF inputs share this shape. ## Versioning -Top-level field: `schema_version: "3.0"`. +Top-level field: `schema_version: "3.1"`. ## Changelog +- **3.1** — Added optional top-level `financial: { classifier, v1, v2 } | null`: each + version's **ledger**, every dollar amount in it with its chain of headings, its clause and + a type read from the wording ([ADR 0023](../docs/decisions/0023-financial-ledger-views.md)). + Per side and unpaired, like `tree`: it states what each version contains, never that a + figure in one became a figure in the other, and a change object still carries no money + (the 3.0 rule below stands). `classifier` names the version of the rules that typed it, so + a saved document says which rules produced its types. Requires `full_text` and `tree` + present (every span indexes into `full_text`). Additive, backward compatible. The HTML + report's own `diff.json` download strips the field. - **3.0** — **Breaking:** removed `amount_entries` from each change object and from its `required` list (#671). No field replaces it: a change object now carries no money at all. The field paired a dollar figure on one side with a figure on the @@ -103,7 +112,7 @@ Top-level field: `schema_version: "3.0"`. ```jsonc { - "schema_version": "3.0", + "schema_version": "3.1", "generator": { "name": "deltatrack", "version": "0.x" }, "bill": { "type": "HR", "number": 4366, "congress": 118 }, "versions": { @@ -111,6 +120,7 @@ Top-level field: `schema_version: "3.0"`. "v2": { "label": "Public Law", "version_number": 4, "source": "xml" } }, "summary": { "added": 12, "removed": 8, "modified": 47, "moved": 3 }, + "financial": { "classifier": "1.0", "v1": { … }, "v2": { … } }, // optional, v3.1+ "full_text": { // optional, v1.1+ "v1": "TITLE I—…\n\nSECTION 101. …", "v2": "TITLE I—…\n\nSECTION 101. …" @@ -163,6 +173,50 @@ derivable from this tree, and since #462 it is the renderer's only source for the navigation: the separate flat `sections` jump-list and the builder that read it were removed. +### `financial` (optional, v3.1+) + +Top-level object: each version's ledger ([ADR 0023](../docs/decisions/0023-financial-ledger-views.md)). +`null` (or absent) when there is no full text and tree to build it from. **Co-presence:** a +non-null `financial` requires non-null `full_text` and `tree`. + +| Field | Type | Notes | +|---|---|---| +| `classifier` | string | Version of the rules that typed the clauses (`deltatrack.financial.CLASSIFIER`). A rule change that moves any ledger row changes it. | +| `v1`, `v2` | Ledger | One per side, built independently. | + +A **Ledger**: + +| Field | Type | Notes | +|---|---|---| +| `amounts_in_text` | int | How many `$` figures that side's `full_text` holds. A consumer can compare it with the figures under `sections` to see whether any were not placed. | +| `sections` | LedgerSection[] | The money-bearing nodes of that side's `tree`, in document order. | + +A **LedgerSection** (one money-bearing tree node): + +| Field | Type | Notes | +|---|---|---| +| `path` | `[label, level][]` | The node's chain of headings with their `tree` levels, outermost first. The location of the text, not an account. | +| `span` | `[start, end]` | Character range into `full_text[side]`. | +| `clauses` | LedgerClause[] | The section split at `Provided, That`, `; and in addition,` and `of which`; only clauses holding a dollar figure. | +| `pieces` | `[start, end, kind][]` | Ranges of the section's text by clause type (`kind` a type, or `"proviso"` for the `Provided, That` wording itself), for highlighting. | +| `flags` | string[] | `"may_hold_several_sections"`: the text holds a further section heading the parser did not start a node for, so the section may carry more than one. | + +A **LedgerClause**: + +| Field | Type | Notes | +|---|---|---| +| `level` | `"primary"` \| `"sub"` | The section's opening clause, or a clause split off it. | +| `type` | enum | `appropriation`, `transfer`, `rescission`, `authorization`, `fee`, `restriction`, `directive`, `cap`, `earmark`, `availability`, `sub_allocation`, `unknown` (a figure no rule recognised). An inference from wording. | +| `amount` | number \| null | The clause's amount: its first figure that is not a "not to exceed" ceiling. | +| `in_amended_law` | bool | The clause amount sits inside text this bill writes into another law, so it is not money this bill gives out. | +| `needs_review` | bool | The clause holds more than one non-ceiling figure, so `amount` is ambiguous. | +| `span` | `[start, end]` | The clause's range in `full_text[side]`. | +| `amounts` | `{ value, cap, in_amended_law }[]` | Every figure in the clause, in order. | + +No text is duplicated: every range points into `full_text`. **Money given out** (what a +comparison may add up) is an appropriation, positive, or a rescission, negative, with +`in_amended_law` false; nothing else is summed. + ### `bill` | Field | Type | Notes | @@ -320,7 +374,9 @@ ceiling, or a commitment limitation. Presenting them as bare Old/New/Change colu is what this break exists to stop. Re-adding a typed money field is planned: it needs the account-level model in #115 -and the leveled tree in #175 first. +and the leveled tree in #175 first. Since v3.1 the per-side, unpaired `financial` ledger +types each figure where it sits ([`financial`](#financial-optional-v31)); that is not this +field, and a change object still carries none. ### `full_text_span` (optional, v1.2+) diff --git a/schema/canonical-diff.schema.json b/schema/canonical-diff.schema.json index d3e5d697..424bbb38 100644 --- a/schema/canonical-diff.schema.json +++ b/schema/canonical-diff.schema.json @@ -42,6 +42,22 @@ ], "description": "Optional (v1.3+) per-side leveled structure tree (#108). Each side is an ordered list of root nodes. Requires full_text present (node spans index into it). A leveled TOC is derivable from the tree, and since #462 the renderer builds the navigation from it alone." }, + "financial": { + "anyOf": [ + { "type": "null" }, + { + "type": "object", + "required": ["classifier", "v1", "v2"], + "additionalProperties": false, + "properties": { + "classifier": { "type": "string" }, + "v1": { "$ref": "#/$defs/Ledger" }, + "v2": { "$ref": "#/$defs/Ledger" } + } + } + ], + "description": "Optional (v3.1+) per-side ledger (ADR 0023): every dollar amount in each version, typed by clause and located in the structure tree. Unpaired across sides, like tree; a change object still carries no money. Requires full_text and tree present (spans index into full_text). The report's diff.json download strips it." + }, "generator": { "type": "object", "additionalProperties": false, @@ -79,6 +95,77 @@ } }, "$defs": { + "Ledger": { + "type": "object", + "required": ["amounts_in_text", "sections"], + "additionalProperties": false, + "properties": { + "amounts_in_text": { + "type": "integer", + "minimum": 0, + "description": "Every dollar amount in this side's full_text; the sections' amounts account for all of them when nothing was dropped." + }, + "sections": { "type": "array", "items": { "$ref": "#/$defs/LedgerSection" } } + } + }, + "LedgerSection": { + "type": "object", + "required": ["path", "span", "clauses", "pieces", "flags"], + "additionalProperties": false, + "properties": { + "path": { + "type": "array", + "items": { "type": "array", "prefixItems": [{ "type": "string" }, { "type": "string" }], "minItems": 2, "maxItems": 2 }, + "description": "[label, level] pairs from the tree root to the node holding this prose." + }, + "span": { "$ref": "#/$defs/LedgerSpan" }, + "clauses": { "type": "array", "minItems": 1, "items": { "$ref": "#/$defs/LedgerClause" } }, + "pieces": { + "type": "array", + "items": { "type": "array", "minItems": 3, "maxItems": 3 }, + "description": "[start, end, kind] highlight pieces over full_text: the prose split at each `Provided, That` (kind `proviso`), every other piece typed." + }, + "flags": { "type": "array", "items": { "enum": ["may_hold_several_sections"] } } + } + }, + "LedgerClause": { + "type": "object", + "required": ["level", "type", "amount", "in_amended_law", "needs_review", "span", "amounts"], + "additionalProperties": false, + "properties": { + "level": { "enum": ["primary", "sub"] }, + "type": { + "enum": ["appropriation", "transfer", "rescission", "authorization", "fee", "restriction", "directive", "cap", "earmark", "availability", "sub_allocation", "unknown"] + }, + "amount": { + "anyOf": [{ "type": "null" }, { "type": "number", "minimum": 0 }], + "description": "The clause's first dollar figure outside a `not to exceed` ceiling, else its first." + }, + "in_amended_law": { "type": "boolean", "description": "That amount sits inside text this bill writes into another law." }, + "needs_review": { "type": "boolean", "description": "More than one non-ceiling dollar figure, so `amount` is ambiguous." }, + "span": { "$ref": "#/$defs/LedgerSpan" }, + "amounts": { + "type": "array", + "items": { + "type": "object", + "required": ["value", "cap", "in_amended_law"], + "additionalProperties": false, + "properties": { + "value": { "type": "number", "minimum": 0 }, + "cap": { "type": "boolean" }, + "in_amended_law": { "type": "boolean" } + } + } + } + } + }, + "LedgerSpan": { + "type": "array", + "items": { "type": "integer", "minimum": 0 }, + "minItems": 2, + "maxItems": 2, + "description": "[start, end) character offsets into full_text for the same side." + }, "TreeNode": { "type": "object", "required": ["label", "level", "own_amounts", "full_text_span", "children"], diff --git a/scripts/heading_precision.py b/scripts/heading_precision.py index 95bfc96e..9b8ad8e5 100644 --- a/scripts/heading_precision.py +++ b/scripts/heading_precision.py @@ -88,7 +88,13 @@ def measure(pdf_path: Path, xml_path: Path) -> dict: # Vocabulary recall/precision: are the distinct account names recovered, and are # PDF account names real XML headings (catches spurious/false accounts)? vocab_hit = pdf_account_names & xml_leaf_vocab - vocab_recall = len(vocab_hit) / len(xml_leaf_vocab) if xml_leaf_vocab else None + # The XML side stands in intermediate (agency-level) headings for accounts until #54, so a + # PDF agency with an intermediate heading's name is recovered too: recall credits it, since + # reading BUREAU OF RECLAMATION as the agency over its accounts is not a missed account. + # Precision stays over account anchors only. + pdf_agency_names = {normalize_header(a.text) for a in anchors if a.kind == "agency"} + recovered = vocab_hit | (pdf_agency_names & unique["appropriations-intermediate"]) + vocab_recall = len(recovered) / len(xml_leaf_vocab) if xml_leaf_vocab else None vocab_precision = len(vocab_hit) / len(pdf_account_names) if pdf_account_names else None numbered = [ln for pg in pages for ln in pg.lines if ln.line_number is not None] diff --git a/src/deltatrack/bill_tree.py b/src/deltatrack/bill_tree.py index 75c4830b..93711321 100644 --- a/src/deltatrack/bill_tree.py +++ b/src/deltatrack/bill_tree.py @@ -649,17 +649,54 @@ def title_match_header(title_label: str) -> str: _LEGIS_NUM_RE = re.compile(r"([A-Z][A-Z.\s]*?)\s*(\d+)") +@dataclass(frozen=True) +class _Heading: + """A heading the walk holds in one of its slots (department, agency, account name). + + ``key`` is what the slot contributes to ``match_path``, by the rules that have always built + it. The breadcrumb (``display_path``) shows ``above``, then ``label``. ``above`` holds headings + that carry no text of their own and head this one: the XML tags them and the print shows them, + but ``match_path`` leaves them out, so showing them cannot re-pair a section (ADR 0024). + ``label`` differs from ``key`` only for a structural container nested three or more deep, + whose key joins the levels (``"Part 1 - Subpart A"``) while the breadcrumb shows each level. + + ``tag`` and ``bare`` describe the element that gave the name: only a heading with no text of + its own (``bare``) can head the next element of its tag. + """ + + key: str + label: str + above: tuple[str, ...] = () + tag: str = "" + bare: bool = False + + @property + def shown(self) -> tuple[str, ...]: + """What the breadcrumb shows for this slot.""" + return (*self.above, self.label) if self.label else self.above + + +def _named(name: str, *, above: tuple[str, ...] = (), tag: str = "", bare: bool = False) -> _Heading: + return _Heading(key=name, label=name, above=above, tag=tag, bare=bare) + + def _build_paths( title_display: str, division_label: str, - major: str | None, - intermediate: str | None, + major: _Heading | None, + intermediate: _Heading | None, leaf_header: str | None, + leaf_above: tuple[str, ...] = (), ) -> tuple[tuple[str, ...], tuple[str, ...]]: """Build match_path and display_path tuples. match_path: normalized, no division. Used for cross-version matching. - display_path: original case, includes division. Used for human display. + display_path: original case, includes division and every heading printed above the + node. Used for human display. + + The two differ on purpose (ADR 0024): headings with no text of their own + (``_Heading.above``, ``leaf_above``) are displayed and never matched on, so the + breadcrumb can show every heading the bill prints while diff pairing stays where it was. ``title_display`` is the title label with its enum ("TITLE I—
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      ", #50). Display keeps the full label; matching keys on the header alone (the enum is @@ -677,16 +714,28 @@ def _build_paths( match_parts.append(normalize_header(title_match)) display_parts.append(title_display) - if major: - match_parts.append(normalize_header(major)) - display_parts.append(major) + major_key = major.key if major is not None else None + intermediate_key = intermediate.key if intermediate is not None else None - if intermediate: - match_parts.append(normalize_header(intermediate)) - display_parts.append(intermediate) + def show_above(headings: tuple[str, ...]) -> None: + # A heading the XML repeats (a slot's name tagged again just below it) is shown once. + for heading in headings: + if not display_parts or normalize_header(display_parts[-1]) != normalize_header(heading): + display_parts.append(heading) - if leaf_header and leaf_header != major and leaf_header != intermediate: + if major is not None and major_key: + match_parts.append(normalize_header(major_key)) + show_above(major.above) + display_parts.append(major.label) + + if intermediate is not None and intermediate_key: + match_parts.append(normalize_header(intermediate_key)) + show_above(intermediate.above) + display_parts.append(intermediate.label) + + if leaf_header and leaf_header != major_key and leaf_header != intermediate_key: match_parts.append(normalize_header(leaf_header)) + show_above(leaf_above) display_parts.append(leaf_header) return tuple(match_parts), tuple(display_parts) @@ -696,17 +745,17 @@ def _process_appro_element( child: ET.Element, title_header: str, division: Division, - current_major: str | None, - current_intermediate: str | None, - prev_name: str | None, - pending_header: str | None, + current_major: _Heading | None, + current_intermediate: _Heading | None, + prev_name: _Heading | None, + pending: _Heading | None, nodes: list[BillNode], -) -> tuple[str | None, str | None, str | None, str | None]: +) -> tuple[_Heading | None, _Heading | None, _Heading | None, _Heading | None]: """Process one appropriations-* element, updating context and appending nodes. - Returns updated (current_major, current_intermediate, prev_name, pending_header). + Returns updated (current_major, current_intermediate, prev_name, pending). - ``pending_header`` carries the name of the immediately preceding header-only sibling, + ``pending`` carries the name of the immediately preceding header-only sibling, the half of a split account that holds the ``
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      `` and no body. GPO sometimes marks one account up as two siblings — name in the first, money in the second — while the print renders them as a single account, its heading directly above its own text, @@ -721,6 +770,14 @@ def _process_appro_element( element following a sibling that has BOTH header and body is a continuation of that account rather than a split of it, and naming it would collide it with the account it continues; those keep the parent address they have today. + + The same header-only sibling can instead head this element: followed by an element of its + own tag that has a name of its own, it is a heading over that element (``NORTH ATLANTIC + TREATY ORGANIZATION`` over ``Security investment program``, ``Food and drug administration`` + over ``Salaries and expenses``). The next name of the tag takes over the slot, so the heading + is carried in the new name's ``above`` and shown in the breadcrumb only (ADR 0024). It heads + that one element and what nests under it, no further: the tags are flat siblings, and nothing + in them says where such a heading's reach ends. """ tag = child.tag @@ -729,13 +786,41 @@ def _process_appro_element( display_text = extract_display_text(child) # An element with neither name nor body is not part of a split pair; it emits no node # and leaves the pending name for whichever sibling does carry the body. - inherited = pending_header if not own_header and body_text else None + inherited = pending if not own_header and body_text else None + inherited_name = inherited.key if inherited is not None else "" + if inherited is not None: + # A split name can cross levels (#474): ``SALARIES AND EXPENSES`` printed under + # ``National transportation safety board`` names the untitled agency-level element + # after it, which takes the agency's slot. The headings it clears stay above it: a + # department-level element clears both slots, an agency-level one the agency's. + slots = { + "appropriations-major": (current_major, current_intermediate), + "appropriations-intermediate": (current_intermediate,), + }.get(tag, ()) + displaced = tuple( + heading + for slot in slots + if slot is not None and slot.bare and slot.key != inherited_name + for heading in slot.shown + ) + above = (*displaced, *inherited.above) + elif ( + own_header + and not _PARENTHETICAL_RE.match(own_header) + and pending is not None + and pending.bare + and pending.tag == tag + ): + above = pending.shown + else: + above = () + bare = bool(own_header) and not body_text if tag == "appropriations-major": - current_major = own_header or inherited or "" + current_major = _named(own_header or inherited_name, above=above, tag=tag, bare=bare) current_intermediate = None prev_name = current_major - effective_header = current_major + effective: _Heading | None = current_major if body_text: match_path, display_path = _build_paths( @@ -751,7 +836,7 @@ def _process_appro_element( display_path=display_path, tag=tag, element_id=child.attrib.get("id", ""), - header_text=current_major or "", + header_text=current_major.key, body_text=body_text, display_text=display_text, section_number="", @@ -761,22 +846,22 @@ def _process_appro_element( ) elif tag == "appropriations-intermediate": - header = own_header or inherited or "" - current_intermediate = header + header = own_header or inherited_name + current_intermediate = _named(header, above=above, tag=tag, bare=bare) if header and _PARENTHETICAL_RE.match(header): - effective_header = prev_name + effective = prev_name else: if header: - prev_name = header - effective_header = header + prev_name = current_intermediate + effective = current_intermediate if body_text: match_path, display_path = _build_paths( title_header, division.label, current_major, - effective_header, + effective, None, ) nodes.append( @@ -795,14 +880,15 @@ def _process_appro_element( ) elif tag == "appropriations-small": - header = own_header or inherited or "" + header = own_header or inherited_name if header and _PARENTHETICAL_RE.match(header): - effective_header = prev_name + effective = prev_name else: + named = _named(header, above=above, tag=tag, bare=bare) if header: - prev_name = header - effective_header = header + prev_name = named + effective = named if body_text: match_path, display_path = _build_paths( @@ -810,7 +896,8 @@ def _process_appro_element( division.label, current_major, current_intermediate, - effective_header, + effective.key if effective is not None else None, + effective.above if effective is not None else (), ) nodes.append( BillNode( @@ -828,31 +915,36 @@ def _process_appro_element( ) else: - effective_header = None + effective = None # A body ends any pending name (it either consumed one or is a named account in its # own right); a header-only element becomes the pending name for its next sibling. - # ``effective_header`` rather than the raw header, so a parenthetical header-only + # ``effective`` rather than the raw header, so a parenthetical header-only # element passes on the real account name it stands for, not the parenthetical. if body_text: - pending_header = None + pending = None elif own_header: - pending_header = effective_header + pending = effective - return current_major, current_intermediate, prev_name, pending_header + return current_major, current_intermediate, prev_name, pending def _walk_section_appro_children( section: ET.Element, title_header: str, division: Division, - current_major: str | None, - current_intermediate: str | None, - prev_name: str | None, + current_major: _Heading | None, + current_intermediate: _Heading | None, + prev_name: _Heading | None, nodes: list[BillNode], -) -> None: +) -> _Heading | None: """Walk a section's ``appropriations-*`` children, emitting a node for each. + Returns the heading the section ends on, if it ends on one: GPO marks up the heading + printed above a general provision as the last child of the section before it (the + Interior bill's ``Emergency transfer authority—department-wide`` sits inside SEC. 101 + and heads SEC. 102). The caller shows it above the next section (ADR 0024). + Shared by both section walkers. A section holding appropriations children is the same arrangement wherever it sits, so the account naming (#474's split-account pending header) and the address rules must not depend on whether a happens @@ -878,7 +970,7 @@ def _walk_section_appro_children( sec_prev = prev_name # A split pair is a pair of siblings, so the pending name never crosses into a # section from outside it. - sec_pending: str | None = None + sec_pending: _Heading | None = None for sub in section: if sub.tag.startswith("appropriations-"): sec_major, sec_intermediate, sec_prev, sec_pending = _process_appro_element( @@ -891,17 +983,24 @@ def _walk_section_appro_children( sec_pending, nodes, ) + # A closing parenthetical (``(RESCISSIONS)``) resolves to the name before it, which may be + # this section's own context; ``_build_paths`` shows a heading only once in a row. + ends_on_heading = len(section) > 0 and section[-1].tag.startswith("appropriations-") + if not ends_on_heading or sec_pending is None or not sec_pending.bare: + return None + return sec_pending def _process_section_element( section: ET.Element, title_header: str, division: Division, - current_major: str | None, - current_intermediate: str | None, - prev_name: str | None, + current_major: _Heading | None, + current_intermediate: _Heading | None, + prev_name: _Heading | None, nodes: list[BillNode], -) -> None: + heading: tuple[str, ...] = (), +) -> _Heading | None: """Process a <section> element, emitting BillNode(s). Handles two cases: @@ -909,6 +1008,12 @@ def _process_section_element( then walk appropriations children with scoped context. - Plain sections: emit a single node with all section text. + ``heading`` is the nearest heading printed above this section that no slot holds (a + provision group's ``ADMINISTRATIVE PROVISIONS—…``, a topic such as ``PROHIBITION ON USE + OF FUNDS``); the breadcrumb shows it directly above the section number, and its + subsections inherit it (ADR 0024). Returns the heading this section ends on, for the + sections after it (``_walk_section_appro_children``). + Both cases read the section's own text through ``_extract_section_text``, carving out the children that become their own nodes by element identity. That is what keeps each character of a section in exactly one node, and it is the same carve used for @@ -940,6 +1045,7 @@ def _process_section_element( current_major, current_intermediate, sec_label, + heading, ) nodes.append( BillNode( @@ -956,7 +1062,7 @@ def _process_section_element( ) ) - _walk_section_appro_children( + return _walk_section_appro_children( section, title_header, division, @@ -981,6 +1087,7 @@ def _process_section_element( current_major, current_intermediate, sec_label, + heading, ) nodes.append( BillNode( @@ -1006,14 +1113,14 @@ def _walk_structural_children( parent: ET.Element, title_header: str, division: Division, - current_major: str | None, - current_intermediate: str | None, - prev_name: str | None, - pending_header: str | None, + current_major: _Heading | None, + current_intermediate: _Heading | None, + prev_name: _Heading | None, + pending: _Heading | None, nodes: list[BillNode], *, _in_structural_container: bool = False, -) -> tuple[str | None, str | None, str | None, str | None]: +) -> tuple[_Heading | None, _Heading | None, _Heading | None, _Heading | None]: """Walk children of a structural element, dispatching by tag. Handles appropriations-*, section, and structural containers @@ -1021,26 +1128,45 @@ def _walk_structural_children( ladder below title). Structural containers recurse with scoped context and their header mapped into the path: - First container level: header -> current_major - - Deeper levels: header -> current_intermediate + - Deeper levels: header -> current_intermediate. From the third level on, match_path + joins the levels into that one key; the breadcrumb shows each (ADR 0024). + + A section is shown under the nearest heading printed above it that no slot holds: a + header-only ``appropriations-small`` sibling before it, or the heading a previous + section ends on (``_process_section_element``). That heading covers the sections that + follow it until any other heading or account starts, as the page lays them out + (``ADMINISTRATIVE PROVISIONS—FEDERAL HIGHWAY ADMINISTRATION`` over SEC. 120-126), and + as the PDF reader reads it (ADR 0024). """ + ended_on: _Heading | None = None + over_sections: _Heading | None = None for child in parent: tag = child.tag if tag.startswith("appropriations-"): - current_major, current_intermediate, prev_name, pending_header = _process_appro_element( + ended_on = None + over_sections = None + current_major, current_intermediate, prev_name, pending = _process_appro_element( child, title_header, division, current_major, current_intermediate, prev_name, - pending_header, + pending, nodes, ) elif tag == "section": - pending_header = None - _process_section_element( + # A header-only department or agency already holds a slot and is in the path; + # an account-level one holds none, so it is shown above the sections instead. + printed_above = ( + pending if pending is not None and pending.bare and pending.tag == "appropriations-small" else ended_on + ) + if printed_above is not None: + over_sections = printed_above + pending = None + ended_on = _process_section_element( child, title_header, division, @@ -1048,29 +1174,38 @@ def _walk_structural_children( current_intermediate, prev_name, nodes, + over_sections.shown if over_sections is not None else (), ) elif tag in _STRUCTURAL_TAGS: + ended_on = None + over_sections = None container_header = get_header_text(child) # Scope context: container changes don't leak to parent siblings saved_major = current_major saved_intermediate = current_intermediate saved_prev = prev_name - saved_pending = pending_header + saved_pending = pending # Container header always becomes new major for its children. # If we're already inside a container (major was set by parent # container), push the existing major to intermediate. if _in_structural_container and current_major is not None: sub_major = current_major if current_intermediate is not None: - # Third+ level: concatenate into intermediate - sub_intermediate: str | None = ( - f"{current_intermediate} - {container_header}" if container_header else current_intermediate + # Third+ level: one match key for the joined levels, one breadcrumb level each + sub_intermediate: _Heading | None = ( + _Heading( + key=f"{current_intermediate.key} - {container_header}", + label=container_header, + above=current_intermediate.shown, + ) + if container_header + else current_intermediate ) else: - sub_intermediate = container_header + sub_intermediate = _named(container_header) else: - sub_major = container_header + sub_major = _named(container_header) sub_intermediate = None _walk_structural_children( child, @@ -1086,9 +1221,9 @@ def _walk_structural_children( current_major = saved_major current_intermediate = saved_intermediate prev_name = saved_prev - pending_header = saved_pending + pending = saved_pending - return current_major, current_intermediate, prev_name, pending_header + return current_major, current_intermediate, prev_name, pending def walk_title( @@ -1208,10 +1343,20 @@ def walk_body_sections(parent: ET.Element, division: Division = NO_DIVISION) -> matches: the key discriminates only when several nodes already share a match path. """ nodes: list[BillNode] = [] + # The nearest heading a previous section ended on, shown above the sections after it + # until another element starts (ADR 0024). + ended_on: _Heading | None = None + over_sections: _Heading | None = None for child in parent: if child.tag != "section": + ended_on = None + over_sections = None continue + if ended_on is not None: + over_sections = ended_on + above_section = over_sections.shown if over_sections is not None else () + ended_on = None # A section holding appropriations children carves those out instead of its # subsections, mirroring the title path: each account becomes its own node @@ -1240,7 +1385,9 @@ def walk_body_sections(parent: ET.Element, division: Division = NO_DIVISION) -> sec_label = section_num.lower() if section_num else "" match_path = (sec_label,) if sec_label else () - display_path = ((division.label,) if division.label else ()) + ((section_num,) if section_num else ()) + display_path = ((division.label,) if division.label else ()) + ( + (*above_section, section_num) if section_num else () + ) # An appropriations section with no text of its own emits no node, exactly as the # title path does: the accounts below carry the content, and an empty node here @@ -1269,7 +1416,7 @@ def walk_body_sections(parent: ET.Element, division: Division = NO_DIVISION) -> # benefits administration", "compensation and pensions") — rather than off the # section, which is what makes them addressable at all: this section carries no # <enum>, so its own match_path is empty and could anchor nothing. - _walk_section_appro_children(child, "", division, None, None, None, nodes) + ended_on = _walk_section_appro_children(child, "", division, None, None, None, nodes) _append_subsection_nodes(sub_specs, match_path, display_path, section_num, division, nodes) return nodes @@ -1499,6 +1646,24 @@ def normalize_bill(xml_path: Path) -> BillTree: return BillTree(congress, bill_type, bill_number, version, all_nodes, official_title) +def _walk_title_in_order(title: ET.Element, division: Division, label_only: str) -> tuple[list[BillNode], str]: + """Walk one title after the title before it; returns its nodes and, when the title holds + nothing but its label, that label for the next title. + + GPO sometimes prints one title as two elements, the first holding only the label and the + second only the content, with no label of its own (117-hr-4502 v2's ``TITLE II—Environmental + protection agency``). The content's breadcrumb then shows the label it is printed under, + directly below the division. match_path is left as the unlabeled title gives it (ADR 0024). + """ + title_header = build_title_label(title) + nodes = walk_title(title, title_header, division) + if not title_header and label_only: + at = 1 if division.label else 0 + nodes = [replace(n, display_path=(*n.display_path[:at], label_only, *n.display_path[at:])) for n in nodes] + holds_content = any(c.tag not in ("enum", "header", "toc") for c in title) + return nodes, "" if holds_content else title_header + + def _walk_one_body(body: ET.Element) -> list[BillNode]: """Every content node under one top-level body, in document order.""" all_nodes: list[BillNode] = [] @@ -1516,6 +1681,7 @@ def _walk_one_body(body: ET.Element) -> list[BillNode]: # division, so cross-version diff matching is unaffected; only the # display_path (breadcrumb) and document order change. current_division = NO_DIVISION + label_only = "" for child in body: if child.tag == "division": div_enum = child.find("enum") @@ -1551,21 +1717,23 @@ def _walk_one_body(body: ET.Element) -> list[BillNode]: # left them in no node, no full-bill view and no money diff, silently. all_nodes.extend(walk_body_sections(child, current_division)) + label_only = "" for title in child.findall("title"): - title_header = build_title_label(title) - all_nodes.extend(walk_title(title, title_header, current_division)) + title_nodes, label_only = _walk_title_in_order(title, current_division, label_only) + all_nodes.extend(title_nodes) elif child.tag == "title": - title_header = build_title_label(child) - all_nodes.extend(walk_title(child, title_header, current_division)) + title_nodes, label_only = _walk_title_in_order(child, current_division, label_only) + all_nodes.extend(title_nodes) return all_nodes # Check for titles directly under body titles = body.findall("title") if titles: all_nodes.extend(walk_body_sections(body)) + label_only = "" for title in titles: - title_header = build_title_label(title) - all_nodes.extend(walk_title(title, title_header, NO_DIVISION)) + title_nodes, label_only = _walk_title_in_order(title, NO_DIVISION, label_only) + all_nodes.extend(title_nodes) return all_nodes # Fallback: sections directly under body diff --git a/src/deltatrack/compare/pdf.py b/src/deltatrack/compare/pdf.py index aaf22afc..843979b1 100644 --- a/src/deltatrack/compare/pdf.py +++ b/src/deltatrack/compare/pdf.py @@ -210,9 +210,9 @@ def _derive_bill_title(canonical: dict) -> str: r"\bA BILL\b\s+(.+?\bpurposes\.)", head, re.IGNORECASE ) if m2: + # Whole, as the XML path's `bill_title` gives it: the heading wraps, so a cut + # only hid the end of the title (the fiscal year, on an appropriations bill). title = re.sub(r"\s+", " ", m2.group(1)).strip() - if len(title) > 140: - title = title[:137].rstrip() + "…" if designator and title: return f"{designator} — {title}" diff --git a/src/deltatrack/financial.py b/src/deltatrack/financial.py new file mode 100644 index 00000000..b36289e5 --- /dev/null +++ b/src/deltatrack/financial.py @@ -0,0 +1,424 @@ +"""The bill ledger: every dollar amount in one bill version, typed and located (ADR 0023). + +A ledger section is one money-bearing node of a version's structure tree (the same +sections the report's drill-down shows), split into clauses, each typed by a small +regex classifier (appropriation, rescission, restriction, cap, …). Every amount in a +clause is kept, and flagged when it sits inside an amendment to another law ("changes +existing law"), which is text this bill writes into the U.S. Code, not money it gives out. + +The classifier and the row model are the research notebook's, moved here as they were so +the report can show what the notebook showed (`docs/research/financial-semantics/`, +`02_financial_report.ipynb`); `tests/test_financial_corpus.py` pins that parity. Improving the +classifier is later work, and the parity pin is where it starts. + +This module is the financial layer ADR 0018 permits to read appropriations wording: it +interprets money and never decides structure (the sections come from the tree). + +Output is JSON-ready and holds no text: every span is a character range into the +canonical document's ``full_text`` for that side, so the report derives what it shows from +the text it already embeds. +""" + +from __future__ import annotations + +import re + +from deltatrack.parsers.pdf_blocks import _is_strippable_heading_line +from deltatrack.parsers.pdf_heading_passes import _FURNITURE + +# ---------- Classifier (from docs/research/financial-semantics/classify_bill.py) ----------- + +# Node-opening patterns +_RESTRICT = re.compile(r"^\s*(?:\([a-z0-9]+\)\s*)?None of the funds", re.IGNORECASE) +_RESTRICT_NOTWITHSTANDING = re.compile(r"^\s*Notwithstanding\b.{0,200}\bnone of the funds\b", re.IGNORECASE | re.DOTALL) +_TRANSFER = re.compile(r"^\s*Of (?:the )?amounts.{0,300}\btransferr?ed?\b", re.IGNORECASE | re.DOTALL) +_APPROP = re.compile(r"^\s*(?:\([a-z0-9]+\)\s*)?For\b", re.IGNORECASE | re.DOTALL) +_RESCISSION = re.compile(r"(?:is|are) hereby rescinded", re.IGNORECASE) +_DIRECTIVE = re.compile(r"^\s*The\s+\w[\w\s]+(?:shall|may not)\b", re.IGNORECASE) +_REPROGRAM = re.compile(r"^\s*no project may be (?:increased|decreased)", re.IGNORECASE) +_DELAYED_APPROP = re.compile(r"^\s*\$[\d,]+.{0,50}\bshall become available\b", re.IGNORECASE | re.DOTALL) +_APPROP_ALT = re.compile(r"there (?:is|are)(?: hereby)? appropriated", re.IGNORECASE) +_AUTHORIZATION = re.compile(r"\bauthorized to be appropriated\b", re.IGNORECASE) +_FEE = re.compile(r"fee in the amount of\s+\$|impose a fee|\bpays a fee of\s+\$|\ba fee of\s+\$", re.IGNORECASE) + +# Sub-clause patterns +_PROVIDED = re.compile(r"\bProvided(?:\s+further)?,?\s+That\b", re.IGNORECASE) +_EARMARK = re.compile( + r"of the amount.{0,50}under this heading.{0,100}specified in the table", re.IGNORECASE | re.DOTALL +) +_AVAILABILITY = re.compile(r"of the amount.{0,100}shall remain available until", re.IGNORECASE | re.DOTALL) +_SUB_ALLOC = re.compile(r"^\s*,?\s*\$[\d,]+\s+shall\s+be\s+(?:for|available)", re.IGNORECASE) +_CAP = re.compile(r"not (?:more than|to exceed)\s+\$[\d,]+", re.IGNORECASE) +_OF_WHICH_AVAIL = re.compile(r"^\s*of which.{0,80}\bshall remain available\b", re.IGNORECASE | re.DOTALL) +_OF_WHICH_ALLOC = re.compile(r"^\s*of which\b", re.IGNORECASE) + +# Splitting / extraction +_OF_WHICH = re.compile(r",?\s*\bof which\b", re.IGNORECASE) +_IN_ADDITION = re.compile(r";\s*and,?\s*in addition,", re.IGNORECASE) +_CAP_AMOUNT = re.compile(r"not (?:more than|to exceed)\s+\$[\d,]+(?:\.\d+)?", re.IGNORECASE) +_DOLLAR = re.compile(r"\$([\d,]+(?:\.\d+)?)") + +#: Every clause type, in the order the report's key lists them. +TYPES = ( + "appropriation", + "transfer", + "rescission", + "authorization", + "fee", + "restriction", + "directive", + "cap", + "earmark", + "availability", + "sub_allocation", + "unknown", +) + + +def classify_text(text: str) -> str | None: + """The clause type of ``text``; None for empty text. First matching rule wins.""" + if not text: + return None + if _RESTRICT.match(text) or _RESTRICT_NOTWITHSTANDING.match(text): + return "restriction" + if _TRANSFER.match(text): + return "transfer" + if _APPROP.match(text): + return "rescission" if _RESCISSION.search(text) else "appropriation" + if _RESCISSION.search(text): + return "rescission" + if _DIRECTIVE.match(text): + return "directive" + if _REPROGRAM.match(text): + return "cap" + if _DELAYED_APPROP.match(text): + return "appropriation" + if _APPROP_ALT.search(text): + return "rescission" if _RESCISSION.search(text) else "appropriation" + if _AUTHORIZATION.search(text): + return "authorization" + if _FEE.search(text): + return "fee" + if _EARMARK.search(text): + return "earmark" + if _AVAILABILITY.search(text): + return "availability" + if _SUB_ALLOC.match(text): + return "sub_allocation" + if _OF_WHICH_AVAIL.match(text): + return "availability" + if _OF_WHICH_ALLOC.match(text): + return "sub_allocation" + if _CAP.search(text): + return "cap" + return "unknown" + + +# ---------- Section text ------------------------------------------------------------------ + +_GUTTER = 7 # the PDF full_text line prefix: `{line:>5} ` +_SEC_PREFIX = re.compile(r"^SEC\.\s*\d+[A-Z]?\.\s*") +# GPO's quote marks, which the PDF prints and the XML text the classifier was built on +# does not carry. Left in, they lengthen a clause past a rule's reach (`Of the amounts … +# ''Medical Services'' … transferred` is a transfer). A single apostrophe is kept. +_QUOTE_MARKS = re.compile(r"‘‘|’’|''|``|“|”") + + +def _is_soft_hyphen_break(upper: list[str], lower: str) -> bool: + """A word the printer broke across two lines (`speci-` / `fied`): one word. + + The same test as ``pdf_blocks._rejoin_cross_page_hyphens`` (an alphanumeric before + the hyphen, a lowercase continuation), which rejoins these for the differ's blocks. + Within a page ``pdf_text._merge_print_lines`` has already rejoined them in the + canonical text; a break at a page seam reaches it intact, so it is rejoined here. + """ + return len(upper) >= 2 and upper[-1] == "-" and upper[-2].isalnum() and lower[:1].islower() + + +# A subsection opening a printed line after a sentence ends starts its own paragraph: +# the XML reader makes each such subsection its own node, and the PDF block holds them all. +_SUBSECTION_START = re.compile(r"\([a-z]\)\s") +_SENTENCE_END = (".", ":", ";", "—") + + +def _prose_blocks(full_text: str, start: int, end: int, *, guttered: bool) -> list[tuple[str, list[int]]]: + """The prose of one tree node, one block per printed paragraph, each as a single line + plus every character's offset in ``full_text`` (so a clause or highlight maps back). + + PDF text (``guttered``) goes through the PDF pipeline's own cleanup, reused rather than + restated: the line-number gutter comes off; page furniture (the unnumbered running + header, ``pdf_heading_passes._FURNITURE``) is skipped; heading lines are the ones + ``pdf_blocks._is_strippable_heading_line`` strips from a diff block (the account name, + ``(INCLUDING TRANSFER OF FUNDS)``, never an all-caps line carrying a dollar amount). A + heading line after prose closes the paragraph (``FEDERAL-AID HIGHWAYS`` prints its + limitation, then ``(LIQUIDATION OF CONTRACT AUTHORIZATION)`` and its payment), and so + does a subsection opening a line after a sentence end, outside a quotation. + + XML text is one node per subsection already, so it is only joined into one line. + """ + blocks: list[tuple[str, list[int]]] = [] + chars: list[str] = [] + offsets: list[int] = [] + quote_open = False + + def close() -> None: + nonlocal chars, offsets + if chars: + blocks.append(("".join(chars), offsets)) + chars, offsets = [], [] + + pos = start + for raw in full_text[start:end].split("\n"): + line_start = pos + pos += len(raw) + 1 + content_at = _GUTTER if guttered else 0 + content = raw[content_at:].rstrip() + if not content.strip(): + continue + if guttered: + if not raw[:content_at].strip() and _FURNITURE.match(content): + continue + ended = "".join(chars[-2:]).rstrip().endswith(_SENTENCE_END) + if _is_strippable_heading_line(content) and (not chars or ended): + # A heading only where one can start: opening the node, or after a sentence + # ends. Mid-sentence, an all-caps line is a continuation (`account (69 X`). + close() + continue + if chars and ended and not quote_open and _SUBSECTION_START.match(content.lstrip()): + close() + lead = len(content) - len(content.lstrip()) + body = content[lead:] + if _is_soft_hyphen_break(chars, body): + chars.pop() + offsets.pop() + elif chars: + chars.append(" ") + offsets.append(line_start + content_at + lead) + for k, ch in enumerate(body): + chars.append(ch) + offsets.append(line_start + content_at + lead + k) + for mark in re.findall(r"‘‘|’’|“|”", body): + quote_open = mark in ("‘‘", "“") + close() + return blocks + + +# Text this bill writes into another law. PDF prints it inside GPO's quote marks; the XML +# serializer drops them, so an amendment's lead-in (`… is amended to read as follows:`) +# stands in for the opening mark there, running to the end of the section. +_AMENDMENT_LEAD_IN = re.compile(r"\b(?:as follows|the following)\s*:", re.IGNORECASE) +_STRIKE_INSERT = re.compile(r"\b(?:striking|inserting)\s+[\"'‘“]*\s*$", re.IGNORECASE) + + +def _amended_law_ranges(text: str) -> list[tuple[int, int]]: + """Character ranges of ``text`` that quote another law (see ``_AMENDMENT_LEAD_IN``).""" + ranges: list[tuple[int, int]] = [] + opened = None + for m in re.finditer(r"‘‘|’’|“|”", text): + mark = m.group(0) + if mark in ("‘‘", "“"): + opened = m.start() if opened is None else opened + elif opened is not None: + ranges.append((opened, m.end())) + opened = None + if opened is not None: + ranges.append((opened, len(text))) + lead_in = _AMENDMENT_LEAD_IN.search(text) + if lead_in is not None: + ranges.append((lead_in.end(), len(text))) + return ranges + + +def _in_amended_law(text: str, at: int, ranges: list[tuple[int, int]]) -> bool: + if any(s <= at < e for s, e in ranges): + return True + return bool(_STRIKE_INSERT.search(text[max(0, at - 40) : at])) + + +# ---------- Clauses ---------------------------------------------------------------------- + + +def _split_clauses(text: str) -> list[tuple[str, str, int, int]]: + """``(clause text, level, start, end)``, split exactly as the notebook split them. + + On ``Provided, That`` first, then ``; and in addition,``, then ``of which``. The clause + text is the notebook's (an ``of which`` clause gets the words back as a prefix, and it is + stripped); ``start``/``end`` locate the clause's own characters in ``text``. + """ + out: list[tuple[str, str, int, int]] = [] + + def pieces(pattern: re.Pattern, s: int, e: int): + cursor = s + for m in pattern.finditer(text, s, e): + yield cursor, m.start() + cursor = m.end() + yield cursor, e + + for i, (ps, pe) in enumerate(pieces(_PROVIDED, 0, len(text))): + level = "primary" if i == 0 else "sub" + for j, (as_, ae) in enumerate(pieces(_IN_ADDITION, ps, pe)): + for k, (os_, oe) in enumerate(pieces(_OF_WHICH, as_, ae)): + raw = text[os_:oe] + lead = len(raw) - len(raw.lstrip()) + body = raw.strip() + clause = ("of which " if k > 0 else "") + body + out.append( + (clause.strip(), level if (j == 0 and k == 0) else "sub", os_ + lead, os_ + lead + len(body)) + ) + return out + + +def _amount_value(digits: str) -> int | float: + value = float(digits.replace(",", "")) + return int(value) if value.is_integer() else value + + +def _clause_json(text: str, clause: str, level: str, start: int, end: int, ranges, offsets, section_type): + caps = [(m.start(), m.end()) for m in _CAP_AMOUNT.finditer(text, start, end)] + amounts = [] + first_plain = first_any = None + for m in _DOLLAR.finditer(text, start, end): + is_cap = any(s <= m.start() < e for s, e in caps) + entry = { + "value": _amount_value(m.group(1)), + "cap": is_cap, + "in_amended_law": _in_amended_law(text, m.start(), ranges), + } + amounts.append(entry) + first_any = entry if first_any is None else first_any + if not is_cap and first_plain is None: + first_plain = entry + primary = first_plain or first_any + return { + "level": level, + "type": section_type if level == "primary" else classify_text(_classifiable(clause)), + "amount": primary["value"] if primary else None, + "in_amended_law": bool(primary and primary["in_amended_law"]), + "needs_review": sum(1 for a in amounts if not a["cap"]) > 1, + "span": [offsets[start], offsets[end - 1] + 1], + "amounts": amounts, + } + + +def _classifiable(text: str) -> str: + """What the classifier reads: no leading `SEC. N.` enumerator, no quote marks.""" + return _SEC_PREFIX.sub("", _QUOTE_MARKS.sub("", text)) + + +def _highlight_pieces(text: str, offsets: list[int], section_type: str) -> list[list]: + """``[start, end, kind]`` over ``full_text``: the section text split at each + ``Provided, That`` (kind ``proviso``), every other piece typed as the notebook's + highlight typed it (the first by the whole section's type).""" + out = [] + cursor, first = 0, True + marks = list(_PROVIDED.finditer(text)) + [None] + for m in marks: + stop = m.start() if m else len(text) + if stop > cursor: + kind = section_type if first else (classify_text(_classifiable(text[cursor:stop])) or "unknown") + out.append([offsets[cursor], offsets[stop - 1] + 1, kind]) + first = False + if m: + out.append([offsets[m.start()], offsets[m.end() - 1] + 1, "proviso"]) + cursor = m.end() + return out + + +# ---------- The ledger ------------------------------------------------------------------- + + +def _walk(nodes: list[dict], path: tuple = ()): + for node in nodes: + label = (node.get("label") or "").strip() + here = path + ([label, node.get("level") or ""],) if label else path + yield node, here + yield from _walk(node.get("children") or [], here) + + +def section_ledger(full_text: str, tree: list[dict], *, guttered: bool) -> list[dict]: + """The ledger of one bill version: its money-bearing tree nodes, in document order.""" + sections = [] + for node, path in _walk(tree): + span = node.get("full_text_span") + if not span or span["end"] <= span["start"] or not node.get("label"): + continue + for text, offsets in _prose_blocks(full_text, span["start"], span["end"], guttered=guttered): + if not _DOLLAR.search(text): + continue + ranges = _amended_law_ranges(text) + section_type = classify_text(_classifiable(text)) or "unknown" + clauses = [ + _clause_json(text, clause, level, s, e, ranges, offsets, section_type) + for clause, level, s, e in _split_clauses(text) + if e > s and _DOLLAR.search(clause) + ] + if not clauses: + continue + sections.append( + { + "path": [list(p) for p in path], + "span": [offsets[0], offsets[-1] + 1], + "clauses": clauses, + "pieces": _highlight_pieces(text, offsets, section_type), + "flags": ["may_hold_several_sections"] if _INNER_SECTION.search(text) else [], + } + ) + return sections + + +# A section heading after a sentence end, inside one node's prose: the parser did not +# start a section there (lettered numbers such as `SEC. 119A.` are the case seen), so +# this row may carry more than one section's money. Shown to the reader, never hidden. +_INNER_SECTION = re.compile(r"[.:;—]\s+SEC\.\s*\d+[A-Z]?\.\s") + + +def version_ledger(full_text: str, tree: list[dict], *, guttered: bool) -> dict: + """One side's ledger plus the count that proves nothing was dropped: every dollar + amount the version's text holds, against the amounts its sections show.""" + return { + "amounts_in_text": len(_DOLLAR.findall(full_text)), + "sections": section_ledger(full_text, tree, guttered=guttered), + } + + +def financial_for(full_text: dict | None, tree: dict | None, source: str) -> dict | None: + """The canonical ``financial`` field (schema 3.1), or None without text and tree.""" + if not full_text or not tree: + return None + guttered = source != "xml" + return { + "classifier": CLASSIFIER, + "v1": version_ledger(full_text["v1"], tree["v1"], guttered=guttered), + "v2": version_ledger(full_text["v2"], tree["v2"], guttered=guttered), + } + + +#: The classifier's version. Every document records it (`financial.classifier`) and every +#: financial view shows it, so a reader can tell which rules typed the money in front of them. +#: +#: Bump it whenever a rule change moves any ledger row: the minor for a changed rule, the +#: major for a type added, removed or renamed (that also changes the schema's type enum). +#: `tests/test_financial_corpus.py` holds the frozen rows of the parity bill under the version that +#: produced them, and refuses different rows under the same version, so the rules cannot +#: move without this number moving. There are no releases to pin: to use an earlier +#: version, check out the commit before the change its line below names. +#: +#: - 1.0: the research notebook's rules (`docs/research/financial-semantics/classify_bill.py`), +#: moved into the package unchanged; its PDF reading and paragraph split added (ADR 0023). +CLASSIFIER = "1.0" + + +def given_out(clause: dict) -> int | float | None: + """Money a clause gives out (+) or takes back (−), or None when it does neither. + + Only an appropriation or a rescission counts, and never an amount inside an + amendment to another law: that is text written into the U.S. Code, not funding. + """ + amount = clause.get("amount") + if amount is None or clause.get("in_amended_law"): + return None + if clause.get("type") == "appropriation": + return amount + if clause.get("type") == "rescission": + return -amount + return None diff --git a/src/deltatrack/formatters/canonical.py b/src/deltatrack/formatters/canonical.py index 26ce7ae2..4c7a0925 100644 --- a/src/deltatrack/formatters/canonical.py +++ b/src/deltatrack/formatters/canonical.py @@ -24,11 +24,12 @@ from deltatrack.amounts import extract_amounts from deltatrack.diff_pdf import PdfDiff, PdfHunk +from deltatrack.financial import financial_for from deltatrack.formatters.view_model import ChangeView, DiffView from deltatrack.parsers.pdf_anchors import Anchor, breadcrumb_for from deltatrack.structure_tree import TreeNode, build_pdf_tree -SCHEMA_VERSION = "3.0" +SCHEMA_VERSION = "3.1" GENERATOR_NAME = "deltatrack" @@ -163,6 +164,7 @@ def xml_diff_to_canonical( """ diffed = [c for c in (diff_dict.get("changes") or []) if c.get("change_type") != "unchanged"] normalized_full_text = _normalize_full_text(full_text) + normalized_tree = _normalize_tree(tree, normalized_full_text) search_state: dict = {} return { "schema_version": SCHEMA_VERSION, @@ -186,7 +188,8 @@ def xml_diff_to_canonical( }, "summary": dict(diff_dict.get("summary") or {}), "full_text": normalized_full_text, - "tree": _normalize_tree(tree, normalized_full_text), + "tree": normalized_tree, + "financial": financial_for(normalized_full_text, normalized_tree, "xml"), "changes": [ _xml_change_to_canonical(c, i, normalized_full_text, full_text_spans, search_state) for i, c in enumerate(diffed) @@ -441,6 +444,7 @@ def pdf_diff_to_canonical( "summary": dict(diff.summary), "full_text": normalized_full_text, "tree": _normalize_tree(tree, normalized_full_text), + "financial": financial_for(normalized_full_text, tree, "pdf"), "changes": [ _pdf_hunk_to_canonical(h, i, diff.v1_anchors, diff.v2_anchors, line_offsets_v1, line_offsets_v2) for i, h in enumerate(diff.hunks) diff --git a/src/deltatrack/formatters/diff_html.py b/src/deltatrack/formatters/diff_html.py index 0ea68b21..745d2b7e 100644 --- a/src/deltatrack/formatters/diff_html.py +++ b/src/deltatrack/formatters/diff_html.py @@ -19,6 +19,13 @@ from deltatrack.formatters._text import word_diff from deltatrack.formatters.canonical import view_from_canonical +from deltatrack.formatters.financial_views import ( + FINANCIAL_CSS, + FINANCIAL_JS, + financial_toggle_buttons, + financial_views_html, + has_financial, +) from deltatrack.formatters.view_model import ChangeView, DiffView from deltatrack.palette import root_block @@ -380,32 +387,28 @@ def _build_sidebar( def _versions_html(view: DiffView) -> str: - """Render the versions line. - - Canonical form: "v1: {label} → v2: {label} · {congress}th Congress". - The "vN: " prefix is dropped when both version numbers are None — PDF - inputs don't carry a version index, and "v1: Reported" is misleading - when no such index exists. + """Render the versions lines: one per version, then the Congress. + + Canonical form, one row each: + Before (v1): {label} + After (v2): {label} + {congress}th Congress + The label is shown as given, which for an upload is its filename: a stage name + ("Engrossed in House") is known only when the file keeps GPO's own name, so none + is inferred. The "(vN)" is dropped for a version without a number (PDF inputs + carry no version index, and "v1" would be misleading when none exists). The + Congress row is omitted when unknown, not left as "th Congress". """ - if view.v1_version_number is not None or view.v2_version_number is not None: - v1 = ( - f"v{view.v1_version_number}: {escape(view.v1_label)}" - if view.v1_version_number is not None - else escape(view.v1_label) - ) - v2 = ( - f"v{view.v2_version_number}: {escape(view.v2_label)}" - if view.v2_version_number is not None - else escape(view.v2_label) - ) - else: - v1 = escape(view.v1_label) - v2 = escape(view.v2_label) - line = f"{v1} → {v2}" + + def row(tag: str, number: int | None, label: str) -> str: + suffix = f" (v{number})" if number is not None else "" + return f'<span class="versions__row"><b>{tag}{suffix}:</b> {escape(label)}</span>' + + rows = [row("Before", view.v1_version_number, view.v1_label), row("After", view.v2_version_number, view.v2_label)] congress = str(view.congress).strip() - if congress: # omit the suffix entirely when unknown, not "· th Congress" - line += f" · {escape(congress)}th Congress" - return line + if congress: + rows.append(f'<span class="versions__row">{escape(congress)}th Congress</span>') + return "".join(rows) def _summary_bar_html(summary: dict[str, int]) -> str: @@ -488,12 +491,13 @@ def _view_toggle_html(canonical: dict | None) -> str: """Changes/Full segmented control. Empty when there's no full text to show.""" if not _has_full_bill(canonical): return "" + financial = financial_toggle_buttons() if has_financial(canonical) else "" return ( '<div class="view-toggle" role="tablist" aria-label="View mode">' '<button class="view-toggle__btn is-active" data-view="changes" role="tab"' ' aria-selected="true">Changes</button>' '<button class="view-toggle__btn" data-view="full" role="tab"' - ' aria-selected="false">Full bill</button>' + f' aria-selected="false">Full bill</button>{financial}' "</div>" ) @@ -755,7 +759,10 @@ def _views_html( if not _has_full_bill(canonical): return changes_inner full_bill = _full_bill_html(display_canonical or canonical) - return f'<div class="view view-changes">{changes_inner}</div><div class="view view-full" hidden>{full_bill}</div>' + return ( + f'<div class="view view-changes">{changes_inner}</div><div class="view view-full" hidden>{full_bill}</div>' + f"{financial_views_html(canonical)}" + ) # Ready-made questions a staffer can paste into an LLM alongside the diff.json, @@ -789,7 +796,7 @@ def _export_button_html(canonical: dict | None) -> str: pipeline that supplies it — XML and PDF alike, not PDF-only.""" if not _has_full_bill(canonical): return "" - return '<button id="export-open" class="export-btn" type="button">Export and share</button>' + return '<button id="export-open" class="export-btn" type="button">Export and share changes</button>' def _nav_controls_html(canonical: dict | None) -> str: @@ -818,7 +825,11 @@ def _find_bar_html(canonical: dict | None) -> str: return "" return ( '<div class="find-bar" role="search">' - '<input id="find-input" type="search" placeholder="Find in view…" aria-label="Find in view">' + '<span class="find-field">' + '<svg class="find-icon" viewBox="0 0 24 24" aria-hidden="true" focusable="false">' + '<circle cx="10.5" cy="10.5" r="6.5"></circle><line x1="15.5" y1="15.5" x2="21" y2="21"></line></svg>' + '<input id="find-input" type="search" placeholder="Search this view…" aria-label="Search this view">' + "</span>" '<span id="find-counter" class="find-counter" aria-live="polite">0 / 0</span>' '<button id="find-prev" type="button" aria-label="Previous match" disabled>↑</button>' '<button id="find-next" type="button" aria-label="Next match" disabled>↓</button>' @@ -915,6 +926,8 @@ def format_diff_html( # sidebar and cards can never sort their shared groups from different trees. order_map = _node_order_map((canonical.get("tree") or {}).get("v2")) sidebar = _build_sidebar(view, sidebar_canonical, order_map) + # Five view buttons do not share a row with find and navigation: the switcher gets its own. + action_bar_class = "action-bar action-bar--stacked" if has_financial(canonical) else "action-bar" return f"""<!DOCTYPE html> <html lang="en"> <head> @@ -935,7 +948,7 @@ def format_diff_html( <div class="versions">{_versions_html(view)}</div> <div class="summary-bar">{_summary_bar_html(view.summary)}</div> </div> -<div class="action-bar"> +<div class="{action_bar_class}"> <div class="action-bar__left"> {_view_toggle_html(canonical)} {_find_bar_html(canonical)} @@ -952,6 +965,7 @@ def format_diff_html( {data_script} <script> {_JS} +{FINANCIAL_JS} </script> </body> </html>""" @@ -1027,11 +1041,13 @@ def format_diff_html( .filter-empty[hidden] { display: none; } /* Main content */ -.main { margin-left: 280px; padding: 28px 36px; max-width: 940px; flex: 1; } +.main { margin-left: 280px; padding: 28px 36px; max-width: 940px; flex: 1; min-width: 0; } /* Header */ .report-header h1 { font-size: 24px; margin-bottom: 4px; } -.report-header .versions { color: var(--muted-foreground); font-size: 15px; margin-bottom: 16px; } +.report-header .versions { color: var(--muted-foreground); font-size: 15px; margin-bottom: 16px; line-height: 1.5; } +.versions__row { display: block; overflow-wrap: anywhere; } +.versions__row b { color: var(--foreground); font-weight: 600; } .summary-bar { display: flex; gap: 10px; margin-bottom: 24px; flex-wrap: wrap; } .summary-item { display: inline-flex; align-items: center; gap: 6px; padding: 4px 12px; border-radius: 999px; font-size: 13px; background: var(--secondary); } @@ -1103,16 +1119,25 @@ def format_diff_html( border-bottom: 1px solid var(--border); padding: 10px 0; margin-bottom: 16px; } .action-bar__left { display: flex; align-items: center; gap: 10px; flex-wrap: wrap; } .action-bar__group { display: flex; align-items: center; gap: 10px; flex-wrap: wrap; } -.find-bar { display: inline-flex; align-items: center; gap: 4px; } -.find-bar input { padding: 5px 10px; border: 1px solid var(--border); border-radius: var(--radius); - font: inherit; font-family: var(--font-sans); font-size: 13px; width: 180px; background: var(--card); } -.find-bar button { padding: 5px 9px; border: 1px solid var(--border); border-radius: var(--radius); - background: var(--card); cursor: pointer; font-family: var(--font-sans); font-size: 13px; } +.action-bar__left { flex: 1 1 auto; } +/* The page's one search: it reaches text that is collapsed, which the browser's own find + cannot, so it is sized and marked to be found first. */ +.find-bar { display: inline-flex; align-items: center; gap: 8px; flex: 1 1 380px; max-width: 640px; } +.find-field { position: relative; display: flex; flex: 1; min-width: 0; } +.find-icon { position: absolute; left: 14px; top: 50%; width: 22px; height: 22px; transform: translateY(-50%); + fill: none; stroke: var(--muted-foreground); stroke-width: 2.2; stroke-linecap: round; pointer-events: none; } +.find-bar input { width: 100%; padding: 10px 14px 10px 46px; border: 1px solid var(--border); + border-radius: var(--radius); font: inherit; font-family: var(--font-sans); font-size: 20px; + background: var(--card); color: var(--foreground); } +.find-bar input:focus { outline: 2px solid var(--primary); outline-offset: 1px; border-color: var(--primary); } +.find-bar button { padding: 8px 12px; border: 1px solid var(--border); border-radius: var(--radius); + background: var(--card); cursor: pointer; font-family: var(--font-sans); font-size: 15px; } .find-bar button:hover { background: var(--secondary); } .find-bar button[disabled] { opacity: 0.4; cursor: default; } .find-counter { font-variant-numeric: tabular-nums; font-size: 12px; color: var(--muted-foreground); min-width: 3.5em; text-align: center; } -mark.find-hit { background: var(--accent); color: inherit; border-radius: 2px; scroll-margin-top: 64px; } +mark.find-hit { background: var(--accent); color: inherit; border-radius: 2px; + scroll-margin-top: calc(var(--sticky-bar-height) + 8px); } mark.find-hit--current { background: var(--gold); color: #fff; } .nav-controls { display: inline-flex; align-items: center; gap: 4px; } .nav-controls button { padding: 6px 12px; border: 1px solid var(--border); border-radius: var(--radius); @@ -1183,9 +1208,13 @@ def format_diff_html( .prompt-copy:hover { background: var(--accent); } .prompt-text { line-height: 1.5; } -/* Nav targets clear the sticky action bar when scrolled to via Prev/Next */ +/* Nav targets clear the sticky action bar when scrolled to via Prev/Next or a link: + --sticky-bar-height is the bar's measured height (padForStickyBar), plus a small gap. A + fixed 64px cleared the one-row bar but not the two-row one. On the targets, not as the + page's scroll-padding: that would also count the bar's own controls as covered, so + clicking or tabbing to one would scroll the page. */ .change-card, .full-bill [id^="attr-"], .full-bill [id^="sec-"], .full-bill [id^="fb-off-"], -.removed-block { scroll-margin-top: 64px; } +.removed-block { scroll-margin-top: calc(var(--sticky-bar-height) + 8px); } /* Full-bill section TOC (sidebar variant) */ .sidebar-changes[hidden], .sidebar-toc[hidden] { display: none; } @@ -1234,7 +1263,25 @@ def format_diff_html( .find-bar { position: fixed; left: 0; right: 0; bottom: 46px; z-index: 35; justify-content: center; background: var(--card); border-top: 1px solid var(--border); padding: 8px 16px; } - .find-bar input { flex: 1; max-width: 320px; } + .find-bar { max-width: none; } + body.outside-changes { padding-bottom: 62px; } + body.outside-changes .find-bar { bottom: 0; padding-bottom: calc(8px + env(safe-area-inset-bottom)); } +} +/* Change navigation and the changes export serve Changes and Full bill only. */ +body.outside-changes .nav-controls, body.outside-changes #export-open { display: none; } + +/* Five view buttons get a row of their own when the financial views are present (ADR 0023). + The views' own styles live with them, in formatters/financial_views.py. */ +.action-bar--stacked { display: grid; grid-template-columns: 1fr auto; row-gap: 10px; align-items: center; } +.action-bar--stacked .action-bar__left { display: contents; } +.action-bar--stacked .view-toggle { grid-column: 1 / -1; justify-self: start; } +.action-bar--stacked .find-bar { grid-column: 1; } +.action-bar--stacked .action-bar__group { grid-column: 2; } +.fin-scroll { overflow-x: auto; } +@media (max-width: 820px) { + .action-bar--stacked { display: flex; flex-direction: column; align-items: stretch; } + .view-toggle { display: flex; flex-wrap: wrap; } + .view-toggle__btn { flex: 1 1 auto; } } /* Print */ @@ -1244,6 +1291,7 @@ def format_diff_html( .change-card { break-inside: avoid; } } """ + + FINANCIAL_CSS ) @@ -1253,20 +1301,61 @@ def format_diff_html( var toggleBtns = document.querySelectorAll('.view-toggle__btn'); var sidebarChanges = document.querySelector('.sidebar-changes'); var sidebarToc = document.querySelector('.sidebar-toc'); + // Jump targets land below the sticky action bar, not under it: their scroll-margin-top is + // --sticky-bar-height plus a gap, and that is the bar's measured height, which varies (the + // view switcher takes its own row when the financial views are present, the bar wraps on + // narrower windows). Where the bar does not stick (phones) nothing covers the top: 0. + var stickyBar = document.querySelector('.action-bar'); + function padForStickyBar() { + var sticky = stickyBar && getComputedStyle(stickyBar).position === 'sticky'; + document.documentElement.style.setProperty('--sticky-bar-height', sticky ? stickyBar.offsetHeight + 'px' : '0px'); + } + padForStickyBar(); + window.addEventListener('resize', padForStickyBar); + if (stickyBar && window.ResizeObserver) new ResizeObserver(padForStickyBar).observe(stickyBar); + // Each view keeps its own scroll position. The views share one page, so without this a + // view comes back at wherever the last one left the page: neither where the reader was + // in it nor its top. Restored synchronously, inside the switch, so a caller that scrolls + // afterwards still wins: the browser's jump to a sidebar #change-N link, a search's first + // match, a financial view's section link. Tabs add no browser history (Back leaves the + // report): the report is often written into a tab with no address of its own, where + // history entries do not behave the same across browsers. + var viewScroll = {}; + var shownView = 'changes'; + document.body.dataset.activeView = shownView; function showView(name) { + if (name !== shownView) viewScroll[shownView] = window.scrollY; + // Which view is showing, for styles: `body[data-active-view]`, and `outside-changes` for the + // controls that serve only Changes and Full bill (the change navigator, the changes + // export). Set here, on every switch, so no path into a view can leave them stale. + document.body.dataset.activeView = name; + document.body.classList.toggle('outside-changes', name !== 'changes' && name !== 'full'); toggleBtns.forEach(function(b) { var on = b.dataset.view === name; b.classList.toggle('is-active', on); b.setAttribute('aria-selected', on ? 'true' : 'false'); }); + var target = null; document.querySelectorAll('.view').forEach(function(el) { el.hidden = !el.classList.contains('view-' + name); + if (!el.hidden) target = el; }); // Swap the sidebar variant (only when a TOC variant was rendered). if (sidebarToc) { sidebarToc.hidden = name !== 'full'; if (sidebarChanges) sidebarChanges.hidden = name === 'full'; } + if (name === shownView || !target) return; + shownView = name; + if (viewScroll[name] !== undefined) { + window.scrollTo(0, viewScroll[name]); + } else { + // First visit: the view's own top, just under the sticky bar, when the page is + // already past it; otherwise leave the page where it is (the header stays in sight). + var bar = document.querySelector('.action-bar'); + var top = target.getBoundingClientRect().top + window.scrollY - (bar ? bar.offsetHeight : 0) - 8; + if (window.scrollY > top) window.scrollTo(0, Math.max(0, top)); + } } toggleBtns.forEach(function(b) { b.addEventListener('click', function() { showView(b.dataset.view); }); @@ -1278,6 +1367,10 @@ def format_diff_html( for (var d = el && el.parentElement; d; d = d.parentElement) { if (d.tagName === 'DETAILS') d.open = true; } + // A collapsed row that find indexes while hidden (`data-find-reveal`) is opened by + // the view that owns it, which knows what opening means there. + var row = el && el.closest && el.closest('[data-find-reveal][hidden]'); + if (row) row.dispatchEvent(new CustomEvent('find:reveal', {bubbles: true})); } // Change-list anchors (#change-N) live in the changes view; jump back to it // first. TOC links (.sidebar-toc a) just scroll within the full-bill view. @@ -1312,7 +1405,11 @@ def format_diff_html( var dlJson = document.getElementById('dl-json'); if (dlJson) dlJson.addEventListener('click', function() { var raw = document.getElementById('diff-data').textContent; - downloadBlob('diff.json', JSON.stringify(JSON.parse(raw), null, 2), 'application/json'); + // The changes export stays what it was: the typed ledger feeds the financial views + // and their own CSV export, not the document handed to an assistant (ADR 0023). + var doc = JSON.parse(raw); + delete doc.financial; + downloadBlob('diff.json', JSON.stringify(doc, null, 2), 'application/json'); }); var dlHtml = document.getElementById('dl-html'); if (dlHtml) dlHtml.addEventListener('click', function() { @@ -1406,6 +1503,8 @@ def format_diff_html( .filter(function(c) { return c.offsetParent !== null; }); } function refreshNav() { + // Outside Changes and Full bill the navigator is hidden (`outside-changes`, set by + // showView), rather than show a disabled 0 / 0 beside the find counter. var n = navTargets().length; if (current >= n) current = n - 1; if (counter) counter.textContent = (current + 1) + ' / ' + n; @@ -1502,9 +1601,8 @@ def format_diff_html( var findHits = []; var findIdx = -1; function activeView() { - var full = document.querySelector('.view-full'); - if (full && !full.hidden) return full; - return document.querySelector('.view-changes') || document.body; + var shown = [].slice.call(document.querySelectorAll('.view')).filter(function(v) { return !v.hidden; }); + return shown[0] || document.querySelector('.view-changes') || document.body; } function clearFind() { var parents = []; @@ -1607,8 +1705,10 @@ def format_diff_html( if (seg.gutter || !seg.block) continue; if (seg.block !== visBlock) { // one layout read per block, not per node visBlock = seg.block; + // Collapsed content marked `data-find-reveal` is searched too: a hit opens it. visible = !seg.block.classList.contains('fb-page') - && (seg.block.offsetParent !== null || seg.block.tagName === 'BODY'); + && (seg.block.offsetParent !== null || seg.block.tagName === 'BODY' + || seg.block.closest('[data-find-reveal]') !== null); } if (!visible) continue; var b = seg.block; @@ -1671,7 +1771,11 @@ def format_diff_html( // ("House of Representa-"). That hyphen is gone from the searchable text, // so drop it rather than return nothing for a phrase the reader copied. if (/[A-Za-z0-9]-$/.test(q) && q.length > 3) q = q.slice(0, -1); - var idx = buildFindIndex(activeView()); + // A view that renders collapsed text lazily fills it in now (synchronously), so find + // sees text no one has opened yet. + var root = activeView(); + root.dispatchEvent(new CustomEvent('find:prepare', {bubbles: true})); + var idx = buildFindIndex(root); var ql = q.toLowerCase(); var hits = [], ranges = [], at = 0; while ((at = idx.lower.indexOf(ql, at)) !== -1) { diff --git a/src/deltatrack/formatters/financial_views.py b/src/deltatrack/formatters/financial_views.py new file mode 100644 index 00000000..af06d03e --- /dev/null +++ b/src/deltatrack/formatters/financial_views.py @@ -0,0 +1,823 @@ +"""The report's three financial views, rendered from the canonical ``financial`` field (ADR 0023). + +- **Financials – Version A / B**: one version's ledger as the research notebook's financial + report showed it (`docs/research/financial-semantics/financial_118_hr_4366.html`): one row + per money-bearing section with its type and amount, a key of the types, a sort bar, a + "review" badge where a clause holds more than one figure, and a row that opens onto + the section's clauses and its text, highlighted clause by clause. +- **Inferred Financial Comparison**: one row per change the differ already reported whose + section holds money on either side, Version A's amount over Version B's, and the + difference in money given out. A row opens onto that change's card from the Changes view, + so the comparison has no matching of its own. + +Money given out means an appropriation or a rescission outside an amendment to another law +(``financial.given_out``); everything else is shown and never summed. +""" + +from __future__ import annotations + +import json +from html import escape + +from deltatrack.financial import TYPES, given_out + +__all__ = ["FINANCIAL_CSS", "FINANCIAL_JS", "financial_toggle_buttons", "financial_views_html", "has_financial"] + +_TYPE_DESCRIPTIONS = { + "appropriation": "Funds directly allocated to an agency or program", + "transfer": "Funds moved between accounts", + "rescission": "Previously appropriated funds clawed back", + "restriction": "Prohibition on how funds may be used", + "authorization": "Congressional authorization to request an appropriation; funds not yet available for obligation", + "cap": "Upper limit on spending for a specific purpose", + "earmark": "Funds designated for a recipient listed in a table", + "availability": "Time extension specifying when funds may be spent", + "sub_allocation": "Portion of funds reserved for a specific use", + "directive": "Mandatory action required of an agency", + "fee": "Charge imposed on individuals or entities", + "unknown": "Could not be automatically classified", +} + +_SIDES = {"v1": "A", "v2": "B"} + + +def has_financial(canonical: dict | None) -> bool: + """The views render only when the document carries a ledger for both sides.""" + fin = (canonical or {}).get("financial") or {} + return bool(fin.get("v1") and fin.get("v2")) + + +def _money(value) -> str: + if value is None: + return "—" + return f"${value:,.0f}" if float(value).is_integer() else f"${value:,.2f}" + + +def _signed(value) -> str: + if value == 0: + return "$0" + return ("+" if value > 0 else "−") + _money(abs(value)) + + +def _type_badge(kind: str) -> str: + kind = kind if kind in _TYPE_DESCRIPTIONS else "unknown" + return f'<span class="fin-type fin-type--{kind}">{escape(kind.replace("_", " "))}</span>' + + +def _label(section: dict) -> str: + """The row's name, as the notebook named it: the last two breadcrumb levels.""" + return " > ".join(label for label, _level in section["path"][-2:]) + + +def _about_figures_html(canonical: dict) -> str: + """The information alert at the top of each financial view: what these figures are and + are not, and which classifier typed them. The version is the one the document records, + so a saved report names the rules that produced it, not whichever rules run now.""" + version = escape(str((canonical.get("financial") or {}).get("classifier") or "unknown")) + return ( + '<div class="fin-alert" role="note">' + '<svg class="fin-alert__icon" viewBox="0 0 24 24" aria-hidden="true" focusable="false">' + '<circle cx="12" cy="12" r="9.5"></circle><line x1="12" y1="11" x2="12" y2="16.5"></line>' + '<circle class="fin-alert__dot" cx="12" cy="7.6" r="0.6"></circle></svg>' + "<div><strong>These classifications are not authoritative.</strong> DeltaTrack assigns each " + "dollar amount a type (appropriation, rescission, cap, and so on) from the wording of its " + "clause. Audit and verify every value against the bill text before you rely on it. The " + "classifications are subject to change as the application is improved. Certain sections " + "and amounts may have been missed and not shown at all. Send feedback, " + "suggestions, screenshots or issues to the #congressional-tech channel of the " + '<a href="https://www.civictechdc.org/slack" target="_blank" rel="noopener noreferrer">' + "Civic Tech DC Slack</a>." + f'<span class="fin-alert__version">Pattern classifier version {version}.</span></div>' + "</div>" + ) + + +def _version_label(canonical: dict, side: str) -> str: + return (canonical.get("versions") or {}).get(side, {}).get("label") or "" + + +# ---------- Version A / B -------------------------------------------------------------------- + + +#: The views' warning mark: an inline SVG triangle in the text's own colour, not the +#: U+26A0 glyph, which fonts draw inconsistently (some as a colour emoji) and screen +#: readers announce as "warning sign" mid-sentence. Decorative (`aria-hidden`): every use +#: carries its meaning in words beside it, or in `_REVIEW_MARK`'s label. +_WARNING_ICON = ( + '<svg class="fin-icon" viewBox="0 0 24 24" aria-hidden="true" focusable="false">' + '<path d="M12 3.5 2.5 20h19z"></path><line x1="12" y1="10" x2="12" y2="14.5"></line>' + '<circle class="fin-icon__dot" cx="12" cy="17.2" r="0.6"></circle></svg>' +) +#: The mark alone, where a row has no room for the word (the comparison's A / B lines). +_REVIEW_MARK = ( + f'<span class="fin-review" role="img" aria-label="needs review" title="Needs review">{_WARNING_ICON}</span>' +) + + +def _coverage_html(ledger: dict) -> str: + """Every figure in the version's text is on this page, or the page says how many are not.""" + total = ledger.get("amounts_in_text", 0) + shown = sum(len(c["amounts"]) for s in ledger["sections"] for c in s["clauses"]) + if shown >= total: + return ( + f'<p class="fin-coverage">All {total:,} dollar figures found in this version\'s text are shown below.</p>' + ) + missing = total - shown + return ( + f'<p class="fin-coverage fin-coverage--gap" role="status">{_WARNING_ICON}' + f"{missing:,} of {total:,} dollar amounts in this version could not be placed in a section " + "and are not shown here. They are in the Full bill view.</p>" + ) + + +def _amended_note_html(ledger: dict) -> str: + n = sum(1 for s in ledger["sections"] for c in s["clauses"] for a in c["amounts"] if a["in_amended_law"]) + if not n: + return "" + return ( + f'<p class="fin-note">{n:,} amounts sit inside text this bill writes into other laws. ' + 'They are marked <span class="fin-chip fin-chip--law">in amended law</span> and are never ' + "counted as money given out.</p>" + ) + + +def _legend_html(ledger: dict) -> str: + counts: dict[str, int] = {} + for section in ledger["sections"]: + for clause in section["clauses"]: + counts[clause["type"]] = counts.get(clause["type"], 0) + 1 + items = [] + for kind in TYPES: + n = counts.get(kind, 0) + count = f'<span class="fin-key__count">({n})</span>' if n else '<span class="fin-key__count"></span>' + items.append( + f'<div class="fin-key__item">{_type_badge(kind)}{count}' + f'<span class="fin-key__desc">{escape(_TYPE_DESCRIPTIONS[kind])}</span></div>' + ) + return f'<div class="fin-key"><div class="fin-key__title">Category key</div>{"".join(items)}</div>' + + +def _rows_html(side: str, ledger: dict) -> str: + rows = [] + for gid, section in enumerate(ledger["sections"]): + clauses = section["clauses"] + first = clauses[0] + review = any(c["needs_review"] for c in clauses) + badges = "" + if len(clauses) > 1: + badges += f'<span class="fin-count">({len(clauses) - 1})</span>' + if review: + badges += f'<span class="fin-review">{_WARNING_ICON}review</span>' + if "may_hold_several_sections" in section["flags"]: + badges += ( + '<span class="fin-review" title="The text holds a further section heading the ' + 'parser did not start a row for, so this row may carry more than one section">' + f"{_WARNING_ICON}may hold more than one section</span>" + ) + if first["in_amended_law"]: + badges += '<span class="fin-chip fin-chip--law">in amended law</span>' + amount = first["amount"] if first["amount"] is not None else 0 + rows.append( + f'<tr class="fin-row" data-group="{gid}" data-amount="{amount}" data-review="{1 if review else 0}"' + f' tabindex="0" aria-expanded="false">' + f'<td class="fin-row__name">{escape(_label(section))}{badges}</td>' + f"<td>{_type_badge(first['type'])}</td>" + f'<td class="fin-amount">{_money(first["amount"])}</td></tr>' + ) + items = "".join( + f'<div class="fin-clause">{_type_badge(c["type"])}' + f'<span class="fin-clause__amount">{_money(c["amount"])}</span>' + + ('<span class="fin-chip fin-chip--law">in amended law</span>' if c["in_amended_law"] else "") + + "</div>" + for c in clauses + ) + pieces = escape(json.dumps(section["pieces"], separators=(",", ":"))) + rows.append( + f'<tr class="fin-detail" data-group="{gid}" data-find-reveal hidden><td colspan="3">' + '<div class="fin-detail__inner">' + f'<div class="fin-detail__amounts">{items}</div>' + f'<div class="fin-detail__text" data-side="{side}" data-pieces="{pieces}"></div>' + f"</div></td></tr>" + ) + return "".join(rows) + + +def _version_view_html(canonical: dict, side: str) -> str: + ledger = canonical["financial"][side] + letter = _SIDES[side] + label = _version_label(canonical, side) + table = ( + f'<div class="fin-scroll"><table class="fin-table" data-side="{side}"><thead><tr>' + '<th class="fin-col-name">Account</th><th class="fin-col-type">Type</th>' + '<th class="fin-col-amount">Amount</th></tr></thead>' + f"<tbody>{_rows_html(side, ledger)}</tbody></table></div>" + if ledger["sections"] + else '<p class="fin-empty">No dollar amounts found in this version.</p>' + ) + return ( + f'<div class="view view-fin-{letter.lower()}" hidden>' + '<div class="fin-head">' + f"<h2>Financials – Version {letter}</h2>" + f'<button class="export-btn fin-export" type="button" data-side="{side}">Export Inferred Financials</button>' + "</div>" + f'<div class="fin-version">Version {letter}: {escape(label)}</div>' + f"{_about_figures_html(canonical)}" + f"{_coverage_html(ledger)}{_amended_note_html(ledger)}{_legend_html(ledger)}" + "<h3>Financial Summary</h3>" + '<div class="fin-sort" role="group" aria-label="Sort"><span>Sort:</span>' + '<button class="fin-sort__btn is-active" type="button" data-sort="default">Default</button>' + '<button class="fin-sort__btn" type="button" data-sort="amount">Amount ↓</button>' + '<button class="fin-sort__btn" type="button" data-sort="review">Needs review first</button>' + f"</div>{table}</div>" + ) + + +# ---------- Comparison ----------------------------------------------------------------------- + + +def _overlapping_groups(sections: list[dict], span: dict | None) -> list[int]: + """Positions of the ledger sections a change's span overlaps.""" + if not span: + return [] + return [i for i, s in enumerate(sections) if s["span"][0] < span["end"] and span["start"] < s["span"][1]] + + +def _side_lines(sections: list[dict]) -> list[str]: + return [ + _type_badge(s["clauses"][0]["type"]) + + (f" {_REVIEW_MARK}" if any(c["needs_review"] for c in s["clauses"]) else "") + for s in sections + ] + + +def _given(sections: list[dict]): + values = [given_out(s["clauses"][0]) for s in sections] + values = [v for v in values if v is not None] + return sum(values) if values else None + + +def comparison_rows(canonical: dict) -> list[dict]: + """The comparison's rows: each reported change whose section holds money on either side. + + ``change_index`` is the change's position in ``canonical["changes"]``, which is also its + card's ``id="change-{index}"`` in the Changes view. ``a_groups`` / ``b_groups`` are the + sections' positions in that version's ledger, which are their rows' ``data-group`` in + the Version A / B views (the comparison's links open them there). + """ + fin = canonical["financial"] + rows = [] + for index, change in enumerate(canonical.get("changes") or []): + span = change.get("full_text_span") or {} + a_groups = _overlapping_groups(fin["v1"]["sections"], span.get("v1")) + b_groups = _overlapping_groups(fin["v2"]["sections"], span.get("v2")) + if a_groups or b_groups: + rows.append( + { + "change_index": index, + "change": change, + "a": [fin["v1"]["sections"][g] for g in a_groups], + "b": [fin["v2"]["sections"][g] for g in b_groups], + "a_groups": a_groups, + "b_groups": b_groups, + } + ) + return rows + + +def _jump_links_html(row: dict) -> str: + """Links from a comparison row to its sections in Version A and Version B, where every + clause, tag and amount is laid out; the comparison itself stays one line per side.""" + links = [] + for side, letter, groups in (("v1", "A", row["a_groups"]), ("v2", "B", row["b_groups"])): + if not groups: + links.append(f'<span class="fin-jump fin-jump--none">not in Version {letter}</span>') + continue + for n, group in enumerate(groups): + text = f"Version {letter} section" + (f" {n + 1}" if len(groups) > 1 else "") + links.append( + f'<button class="fin-jump" type="button" data-side="{side}" data-group="{group}">{text}</button>' + ) + return f'<span class="fin-jumps">{"".join(links)}</span>' + + +def _location_html(change: dict) -> str: + path = (change.get("path") or {}).get("v2") or (change.get("path") or {}).get("v1") or [] + if not path: + return '<span class="fin-loc">(location not resolved)</span>' + parents = " › ".join(escape(p) for p in path[:-1]) + return f'<span class="fin-loc">{escape(path[-1])}<small>{parents}</small></span>' + + +def _stack_html(row: dict) -> str: + cells = [] + for letter, sections, cls in (("A", row["a"], "old"), ("B", row["b"], "new")): + if not sections: + cells.append( + f'<span class="fin-ab fin-ab--{letter.lower()}">{letter}</span><span></span>' + f'<span class="fin-stack__none">not in {letter}</span>' + ) + continue + for tag, section in zip(_side_lines(sections), sections): + cells.append( + f'<span class="fin-ab fin-ab--{letter.lower()}">{letter}</span>' + f'<span class="fin-stack__tag">{tag}</span>' + f'<span class="fin-stack__amt fin-stack__amt--{cls}">{_money(section["clauses"][0]["amount"])}</span>' + ) + return f'<div class="fin-stack">{"".join(cells)}</div>' + + +def _difference(row: dict) -> tuple[float | None, str]: + """(B minus A in money given out, or None when neither side gives any out; its note).""" + a, b = _given(row["a"]), _given(row["b"]) + if a is None and b is None: + return None, "not given-out money" + delta = (b or 0) - (a or 0) + return delta, "text changed" if delta == 0 else "" + + +def _difference_html(row: dict) -> tuple[str, float]: + delta, note = _difference(row) + if delta is None: + return f'<span class="fin-same">—<small>{note}</small></span>', 0 + if delta == 0: + return f'<span class="fin-same">$0<small>{note}</small></span>', 0 + cls = "fin-up" if delta > 0 else "fin-down" + return f'<span class="{cls}">{_signed(delta)}</span>', delta + + +def _amended_figures(sections: list[dict]) -> list: + return [a["value"] for s in sections for c in s["clauses"] for a in c["amounts"] if a["in_amended_law"]] + + +def comparison_export_rows(canonical: dict) -> list[dict]: + """The comparison table as data, one entry per row, for its CSV export. + + Built from the same `comparison_rows` and `_difference` the table renders, so the export + cannot disagree with the page. Carries no bill text: the page adds each change's words + from the embedded document (`changes[change_index].text`). + """ + out = [] + for row in comparison_rows(canonical): + change = row["change"] + path = (change.get("path") or {}).get("v2") or (change.get("path") or {}).get("v1") or [] + delta, note = _difference(row) + entry = { + "change_index": row["change_index"], + "change_type": change["change_type"], + "location": " > ".join(path), + "difference": delta, + "difference_note": note, + } + for key, sections in (("a", row["a"]), ("b", row["b"])): + entry[key] = { + "sections": [_label(s) for s in sections], + "types": [s["clauses"][0]["type"] for s in sections], + "amounts": [s["clauses"][0]["amount"] for s in sections], + "given_out": _given(sections), + "needs_review": any(c["needs_review"] for s in sections for c in s["clauses"]), + "flags": sorted({f for s in sections for f in s["flags"]}), + "amended_law_amounts": _amended_figures(sections), + } + out.append(entry) + return out + + +def _amended_rows_html(rows: list[dict]) -> str: + items = [] + for row in rows: + + def figures(sections): + return ", ".join(_money(v) for v in _amended_figures(sections)) + + a, b = figures(row["a"]), figures(row["b"]) + if (a or b) and a != b: + items.append( + f"<tr><td>{_location_html(row['change'])}</td>" + f'<td><span class="badge badge-{escape(row["change"]["change_type"])}">' + f"{escape(row['change']['change_type'])}</span></td>" + f"<td>A: {a or '—'} → B: {b or '—'}</td></tr>" + ) + if not items: + return "" + return ( + '<div class="fin-subhead">Amounts in laws this bill amends (not counted above)</div>' + f'<table class="fin-table fin-table--plain"><tbody>{"".join(items)}</tbody></table>' + ) + + +def _comparison_view_html(canonical: dict) -> str: + rows = comparison_rows(canonical) + body, counts, net = [], {}, 0 + for row in rows: + ct = row["change"]["change_type"] + counts[ct] = counts.get(ct, 0) + 1 + diff_html, delta = _difference_html(row) + net += delta + i = row["change_index"] + body.append( + f'<tr class="fin-crow" data-change="change-{i}" tabindex="0" aria-expanded="false">' + f'<td><span class="fin-caret">▸</span>{_location_html(row["change"])}{_jump_links_html(row)}</td>' + f'<td><span class="badge badge-{escape(ct)}">{escape(ct)}</span></td>' + f"<td>{_stack_html(row)}</td>" + f'<td class="fin-amount">{diff_html}</td></tr>' + f'<tr class="fin-cdetail" data-change="change-{i}" data-find-reveal hidden><td colspan="4"></td></tr>' + ) + summary = [f"<span>Sections with money changes <b>{len(rows)}</b></span>"] + summary += [f"<span>{escape(k.capitalize())} <b>{v}</b></span>" for k, v in counts.items()] + net_cls = "fin-up" if net > 0 else ("fin-down" if net < 0 else "fin-same") + summary.append(f'<span>Net change in money given out <b class="{net_cls}">{_signed(net)}</b></span>') + a_label, b_label = _version_label(canonical, "v1"), _version_label(canonical, "v2") + table = ( + '<div class="fin-scroll"><table class="fin-table fin-table--compare"><thead><tr>' + "<th>Location in the bill</th><th>Text block change</th>" + '<th>Version A → Version B</th><th class="fin-col-amount">Difference</th></tr></thead>' + f"<tbody>{''.join(body)}</tbody></table></div>" + if rows + else '<p class="fin-empty">No change touches a section that holds money.</p>' + ) + # `</` is escaped so no bill label can close the script element early. + export_json = json.dumps(comparison_export_rows(canonical), ensure_ascii=False, separators=(",", ":")) + export_json = export_json.replace("</", "<\\/") + return ( + '<div class="view view-fin-compare" hidden>' + '<div class="fin-head">' + "<h2>Inferred Financial Comparison</h2>" + '<button class="export-btn fin-export-compare" type="button">Export Comparison</button>' + "</div>" + f'<script type="application/json" id="fin-compare-data">{export_json}</script>' + f'<div class="fin-version">Version A: {escape(a_label)} → Version B: {escape(b_label)}</div>' + f"{_about_figures_html(canonical)}" + '<p class="fin-explain">Every change in the Changes view whose section holds money, with the same ' + "change words. The difference counts money given out or taken back only. Open a row for that " + "change's word diff.</p>" + f'<div class="fin-card"><div class="fin-summary">{"".join(summary)}</div>{table}' + f"{_amended_rows_html(rows)}</div></div>" + ) + + +def financial_views_html(canonical: dict) -> str: + """All three views, each a hidden ``.view`` the view toggle reveals.""" + if not has_financial(canonical): + return "" + return _version_view_html(canonical, "v1") + _version_view_html(canonical, "v2") + _comparison_view_html(canonical) + + +def financial_toggle_buttons() -> str: + """The three view-toggle buttons, after Changes / Full bill. The comparison comes first: + like Changes and Full bill it is about the pair, where Version A / B are one version each.""" + return "".join( + f'<button class="view-toggle__btn" data-view="{view}" role="tab" aria-selected="false">{label}</button>' + for view, label in ( + ("fin-compare", "Inferred Financial Comparison"), + ("fin-a", "Financials – Version A"), + ("fin-b", "Financials – Version B"), + ) + ) + + +# The views' styles and script, which `diff_html.format_diff_html` includes in every report. +# They live here with the money vocabulary they are written in (type names such as +# `rescission`), so the renderer module itself stays outside the financial layer (ADR 0018). +FINANCIAL_CSS = """\ +/* Financial views (ADR 0023): Version A / B, and the comparison */ +/* The three financial tabs use the full window on a wide screen: their tables are columns, + cramped at the report's 940px reading width. Changes and Full bill keep that width (their + cards are prose). `body[data-active-view]` is set by the report's view switch. */ +@media (min-width: 821px) { + body[data-active-view="fin-a"] .main, body[data-active-view="fin-b"] .main, + body[data-active-view="fin-compare"] .main { + max-width: none; padding-right: 10%; } +} +.fin-head { display: flex; align-items: baseline; justify-content: space-between; gap: 12px; flex-wrap: wrap; } +.view-fin-a h2, .view-fin-b h2, .view-fin-compare h2 { font-size: 20px; margin-bottom: 2px; } +.fin-version { color: var(--muted-foreground); font-size: 14px; margin-bottom: 12px; } +.fin-coverage, .fin-note, .fin-explain { font-size: 13px; color: var(--muted-foreground); margin-bottom: 10px; } +/* "About these figures": an information alert, left-accented, above each view's content. */ +.fin-alert { display: flex; gap: 12px; align-items: flex-start; margin: 4px 0 16px; padding: 12px 16px; + background: var(--info); color: var(--info-foreground); border: 1px solid var(--info); + border-left: 4px solid var(--info-foreground); border-radius: var(--radius); font-size: 14px; line-height: 1.55; } +.fin-alert__icon { flex: none; width: 20px; height: 20px; margin-top: 1px; fill: none; + stroke: var(--info-foreground); stroke-width: 2; stroke-linecap: round; } +.fin-alert__dot { fill: var(--info-foreground); } +.fin-alert a { color: inherit; font-weight: 600; text-decoration: underline; } +.fin-alert__version { display: block; margin-top: 4px; font-size: 12px; opacity: 0.85; } +.fin-coverage--gap { color: var(--destructive); font-weight: 600; } +.fin-empty { color: var(--muted-foreground); padding: 16px 2px; font-size: 14px; } +.view-fin-a h3, .view-fin-b h3 { font-size: 18px; margin: 18px 0 10px; } +.fin-key { border: 1px solid var(--border); border-radius: var(--radius); padding: 12px 14px; + background: var(--card); margin-bottom: 8px; } +.fin-key__title { font-weight: 600; font-size: 14px; margin-bottom: 8px; } +.fin-key__item { display: flex; align-items: baseline; gap: 8px; padding: 2px 0; } +.fin-key__count { color: var(--muted-foreground); font-size: 12px; min-width: 32px; display: inline-block; } +.fin-key__desc { color: var(--muted-foreground); font-size: 13px; } +.fin-type { display: inline-block; padding: 2px 7px; border-radius: 999px; font-size: 11px; font-weight: 600; + white-space: nowrap; background: var(--muted); color: var(--muted-foreground); } +.fin-type--appropriation { background: var(--diff-add); color: var(--diff-add-foreground); } +.fin-type--rescission, .fin-type--restriction { background: var(--diff-remove); color: var(--diff-remove-foreground); } +.fin-type--cap { background: var(--diff-modified); color: var(--diff-modified-foreground); } +.fin-type--transfer { background: var(--fin-transfer); color: var(--fin-transfer-foreground); } +.fin-type--authorization { background: var(--fin-authorization); color: var(--fin-authorization-foreground); } +.fin-type--fee { background: var(--fin-fee); color: var(--fin-fee-foreground); } +.fin-type--directive { background: var(--fin-directive); color: var(--fin-directive-foreground); } +.fin-type--earmark { background: var(--fin-earmark); color: var(--fin-earmark-foreground); } +.fin-type--availability { background: var(--fin-availability); color: var(--fin-availability-foreground); } +.fin-type--sub_allocation { background: var(--fin-sub-allocation); color: var(--fin-sub-allocation-foreground); } +.fin-sort { display: flex; gap: 8px; align-items: center; margin-bottom: 12px; font-size: 13px; } +.fin-sort span { color: var(--muted-foreground); } +.fin-sort__btn { padding: 4px 12px; border: 1px solid var(--border); border-radius: 999px; background: var(--card); + cursor: pointer; font: inherit; font-family: var(--font-sans); font-size: 13px; color: var(--foreground); } +.fin-sort__btn:hover { background: var(--secondary); } +.fin-sort__btn.is-active { background: var(--foreground); border-color: var(--foreground); color: var(--card); } +.fin-table { width: 100%; border-collapse: collapse; background: var(--card); border-radius: var(--radius); + box-shadow: var(--shadow-soft); overflow: hidden; font-size: 14px; table-layout: fixed; } +.fin-table th { background: var(--accent); text-align: left; padding: 9px 12px; border-bottom: 2px solid var(--border); + font-weight: 600; font-size: 13px; } +.fin-table td { padding: 8px 12px; border-bottom: 1px solid var(--border); vertical-align: middle; } +.fin-col-name { width: 72%; } .fin-col-type { width: 13%; } .fin-col-amount { width: 15%; text-align: right; } +.fin-amount { text-align: right; font-family: var(--font-mono); font-variant-numeric: tabular-nums; + white-space: nowrap; } +.fin-row, .fin-crow { cursor: pointer; } +.fin-row { background: var(--muted); font-weight: 600; } +.fin-row:hover td, .fin-crow:hover td { background: var(--secondary); } +.fin-row__name::before { content: "\\25b6"; font-size: 10px; margin-right: 8px; color: var(--muted-foreground); + display: inline-block; transition: transform 0.15s; } +.fin-row.is-open .fin-row__name::before { transform: rotate(90deg); } +.fin-count { font-size: 11px; color: var(--muted-foreground); font-weight: 400; margin-left: 6px; } +.fin-review { background: var(--diff-modified); color: var(--diff-modified-foreground); font-size: 11px; + padding: 1px 6px; border-radius: 999px; margin-left: 6px; font-weight: 500; white-space: nowrap; } +/* The warning mark (`_WARNING_ICON`): drawn in the surrounding text's colour and size. */ +.fin-icon { display: inline-block; width: 1.15em; height: 1.15em; vertical-align: -0.2em; margin-right: 0.25em; + fill: none; stroke: currentColor; stroke-width: 2; stroke-linejoin: round; stroke-linecap: round; } +.fin-icon__dot { fill: currentColor; } +.fin-review[role="img"] .fin-icon { margin-right: 0; } +.fin-chip { font-size: 11px; font-weight: 600; border-radius: 4px; padding: 0 5px; margin-left: 6px; } +.fin-chip--law { background: var(--muted); color: var(--muted-foreground); border: 1px dashed var(--border); } +.fin-detail > td { padding: 0; background: var(--card); } +.fin-detail__inner { display: flex; } +.fin-detail__amounts { min-width: 220px; max-width: 260px; padding: 12px; border-right: 1px solid var(--border); + display: flex; flex-direction: column; gap: 10px; } +.fin-clause { display: flex; flex-direction: column; gap: 3px; align-items: flex-start; } +.fin-clause__amount { font-family: var(--font-mono); font-size: 15px; font-variant-numeric: tabular-nums; } +.fin-detail__text { padding: 12px 16px; font-size: 13px; line-height: 1.9; flex: 1; font-weight: 400; } +.fin-piece { border-radius: 3px; padding: 1px 3px; } +.fin-piece.fin-type--unknown { background: var(--muted); color: var(--foreground); } +.fin-proviso { color: var(--muted-foreground); } +.fin-card { background: var(--card); border: 1px solid var(--border); border-radius: var(--radius); overflow: hidden; + box-shadow: var(--shadow-soft); } +.fin-card .fin-table { box-shadow: none; border-radius: 0; table-layout: auto; } +.fin-summary { display: flex; gap: 18px; flex-wrap: wrap; padding: 10px 14px; border-bottom: 1px solid var(--border); + font-size: 13px; color: var(--muted-foreground); } +.fin-summary b { color: var(--foreground); font-variant-numeric: tabular-nums; } +.fin-table--compare td { vertical-align: top; } +.fin-table--compare th { background: var(--secondary); font-size: 12px; text-transform: uppercase; + letter-spacing: 0.04em; color: var(--muted-foreground); border-bottom: 1px solid var(--border); padding: 8px 10px; } +.fin-table--compare td { padding: 8px 10px; } +.fin-table--compare .fin-amount { font-family: var(--font-sans); } +.fin-stack__tag { white-space: nowrap; } +.fin-caret { color: var(--muted-foreground); width: 16px; display: inline-block; } +.fin-loc { font-weight: 600; } +.fin-loc small { display: block; font-weight: 400; color: var(--muted-foreground); font-size: 12px; } +/* Links from a comparison row to its sections in Version A / B. */ +.fin-jumps { display: flex; flex-wrap: wrap; gap: 4px 14px; margin-top: 6px; } +.fin-jump { background: none; border: 0; padding: 0; font: inherit; font-size: 12px; color: var(--primary); + text-decoration: underline; text-underline-offset: 2px; cursor: pointer; } +.fin-jump:hover { color: var(--foreground); } +.fin-jump--none { color: var(--muted-foreground); text-decoration: none; cursor: default; } +.fin-row.is-target > td { background: var(--accent); transition: background 0.6s ease; } +.fin-stack { display: grid; grid-template-columns: auto 1fr auto; gap: 2px 8px; align-items: center; } +.fin-ab { font-size: 11px; font-weight: 700; border-radius: 4px; padding: 0 5px; } +.fin-ab--a { background: var(--secondary); color: var(--primary); } +.fin-ab--b { background: var(--accent); color: var(--gold); } +.fin-stack__amt { text-align: right; font-variant-numeric: tabular-nums; white-space: nowrap; } +.fin-stack__amt--old { color: var(--muted-foreground); } +.fin-stack__amt--new { font-weight: 600; } +.fin-stack__none { color: var(--muted-foreground); font-style: italic; text-align: right; } +.fin-up { color: var(--diff-add-foreground); } .fin-down { color: var(--diff-remove-foreground); } +.fin-same { color: var(--muted-foreground); } +.fin-same small, .fin-up small, .fin-down small { display: block; font-size: 11px; } +.fin-cdetail > td { background: var(--background); padding: 12px 14px; } +.fin-subhead { font-size: 13px; font-weight: 600; color: var(--muted-foreground); padding: 14px 14px 6px; + border-top: 1px solid var(--border); } +.fin-table--plain { box-shadow: none; } +@media (max-width: 820px) { + .fin-table--compare { min-width: 640px; } + .fin-detail__inner { flex-direction: column; } + .fin-detail__amounts { max-width: none; border-right: 0; border-bottom: 1px solid var(--border); } + .fin-col-name { width: 55%; } .fin-col-type { width: 20%; } .fin-col-amount { width: 25%; } +} + +""" + +FINANCIAL_JS = """\ +document.addEventListener('DOMContentLoaded', function() { + // Financial views (ADR 0023). Their text is read from the embedded document's full_text, + // sliced by the ledger's offsets, so no bill text is duplicated into the page. + var finDoc = null; + function finData() { + if (!finDoc) finDoc = JSON.parse(document.getElementById('diff-data').textContent); + return finDoc; + } + // The prose between two full_text offsets as one line, read the way + // `financial._prose_blocks` reads it: the PDF line-number gutter off, the unnumbered + // running header skipped, lines joined with a space, and a word the printer broke + // across lines (`speci-` / `fied`) rejoined. + function finText(side, s, e) { + var doc = finData(), ft = doc.full_text[side]; + var guttered = ((doc.versions || {})[side] || {}).source !== 'xml'; + var out = '', pos = ft.lastIndexOf('\\n', s - 1) + 1; + while (pos < e) { + var nl = ft.indexOf('\\n', pos); + if (nl < 0) nl = ft.length; + var cs = guttered ? pos + 7 : pos; + var a = Math.max(cs, s), b = Math.min(nl, e); + var furniture = guttered && !ft.slice(pos, Math.min(cs, nl)).trim() + && /^\\s*[\\u2020\\u2021\\u2022]/.test(ft.slice(cs, nl)); + var body = b > a ? ft.slice(a, b).replace(/\\s+$/, '').replace(/^\\s+/, '') : ''; + if (body && !furniture) { + if (out.length >= 2 && out.slice(-1) === '-' && /[A-Za-z0-9]/.test(out.charAt(out.length - 2)) + && /^[a-z]/.test(body)) { + out = out.slice(0, -1) + body; + } else { + out = out ? out + ' ' + body : body; + } + } + pos = nl + 1; + } + return out; + } + function finEsc(t) { + return t.replace(/[&<>"]/g, function(c) { return {'&': '&', '<': '<', '>': '>', '"': '"'}[c]; }); + } + function finFillText(box) { + if (box.dataset.done) return; + var side = box.dataset.side, pieces = JSON.parse(box.dataset.pieces), html = ''; + pieces.forEach(function(p) { + var t = finEsc(finText(side, p[0], p[1])); + html += p[2] === 'proviso' + ? '<strong class="fin-proviso">' + t + '</strong> ' + : '<span class="fin-piece fin-type--' + p[2] + '">' + t + '</span> '; + }); + box.innerHTML = html; + box.dataset.done = '1'; + } + // Comparison: a row opens onto that change's card from the Changes view, cloned, so the + // word diff shown is the Changes view's own. + function finFillChange(detail) { + var cell = detail.firstElementChild; + if (cell.childElementCount) return; + var card = document.getElementById(detail.dataset.change); + if (!card) return; + [].slice.call(card.children).forEach(function(part) { + if (!part.classList.contains('change-header')) cell.appendChild(part.cloneNode(true)); + }); + } + function finFill(detail) { + if (detail.classList.contains('fin-cdetail')) finFillChange(detail); + else finFillText(detail.querySelector('.fin-detail__text')); + } + // A detail row always follows its summary row (the sort moves them as a pair). + function finToggle(detail) { + var row = detail.previousElementSibling, open = detail.hidden; + detail.hidden = !open; + row.classList.toggle('is-open', open); + row.setAttribute('aria-expanded', open ? 'true' : 'false'); + var caret = row.querySelector('.fin-caret'); + if (caret) caret.textContent = open ? '\\u25be' : '\\u25b8'; + if (open) finFill(detail); + } + document.querySelectorAll('.fin-table').forEach(function(table) { + table.addEventListener('click', function(e) { + var row = e.target.closest('tr.fin-row, tr.fin-crow'); + if (row) finToggle(row.nextElementSibling); + }); + table.addEventListener('keydown', function(e) { + if (e.key !== 'Enter' && e.key !== ' ') return; + var row = e.target.closest('tr.fin-row, tr.fin-crow'); + if (row && row === e.target) { e.preventDefault(); finToggle(row.nextElementSibling); } + }); + }); + // The page's search (`find:prepare` / `find:reveal` in the report script) reads the + // collapsed rows too: their text is filled in before it indexes, and a hit opens its row. + document.addEventListener('find:prepare', function(e) { + if (!e.target.querySelectorAll) return; + e.target.querySelectorAll('tr.fin-detail, tr.fin-cdetail').forEach(finFill); + }); + document.addEventListener('find:reveal', function(e) { + var detail = e.target; + if (detail.matches && detail.matches('tr.fin-detail, tr.fin-cdetail') && detail.hidden) finToggle(detail); + }); + // A comparison row's "Version A section" / "Version B section": switch to that view (through + // its own tab, so everything a tab change does happens), open the section's row, show it. + document.querySelectorAll('.fin-jump[data-group]').forEach(function(link) { + link.addEventListener('click', function(e) { + e.stopPropagation(); // the link sits in a comparison row, which opens on click + var view = link.dataset.side === 'v1' ? 'fin-a' : 'fin-b'; + [].slice.call(document.querySelectorAll('.view-toggle__btn')) + .filter(function(b) { return b.dataset.view === view; }) + .forEach(function(b) { b.click(); }); + var row = document.querySelector('.view-' + view + ' tr.fin-row[data-group="' + link.dataset.group + '"]'); + if (!row) return; + if (row.nextElementSibling.hidden) finToggle(row.nextElementSibling); + row.scrollIntoView({behavior: 'smooth', block: 'center'}); + row.classList.add('is-target'); + setTimeout(function() { row.classList.remove('is-target'); }, 1600); + row.focus({preventScroll: true}); + }); + }); + // Sort: Default (bill order) / Amount, largest first / Needs review first. Each row + // travels with its detail row. + document.querySelectorAll('.fin-sort').forEach(function(bar) { + var table = bar.parentElement.querySelector('.fin-table'); + if (!table || !table.tBodies.length) return; + bar.addEventListener('click', function(e) { + var btn = e.target.closest('.fin-sort__btn'); + if (!btn) return; + var key = btn.dataset.sort, body = table.tBodies[0]; + var groups = [].slice.call(body.querySelectorAll('tr.fin-row')).map(function(r) { + return [r, body.querySelector('tr.fin-detail[data-group="' + r.dataset.group + '"]')]; + }); + groups.sort(function(x, y) { + if (key === 'amount') return parseFloat(y[0].dataset.amount) - parseFloat(x[0].dataset.amount); + if (key === 'review') return (y[0].dataset.review - x[0].dataset.review) + || (x[0].dataset.group - y[0].dataset.group); + return x[0].dataset.group - y[0].dataset.group; + }); + groups.forEach(function(g) { body.appendChild(g[0]); body.appendChild(g[1]); }); + bar.querySelectorAll('.fin-sort__btn').forEach(function(b) { b.classList.toggle('is-active', b === btn); }); + }); + }); + // Export Inferred Financials: that version's whole ledger, one row per dollar amount, + // the breadcrumb spread into repeated columns so it sorts and pivots without nesting. + var FIN_LEVEL_COLUMN = {division: 'division', title: 'title', major: 'department', agency: 'agency', + account: 'account', grouping: 'grouping', section: 'section', subsection: 'subsection'}; + function csvCell(v) { + var t = v === null || v === undefined ? '' : String(v); + return /[",\\r\\n]/.test(t) ? '"' + t.replace(/"/g, '""') + '"' : t; + } + document.querySelectorAll('.fin-export').forEach(function(btn) { + btn.addEventListener('click', function() { + var doc = finData(), side = btn.dataset.side, letter = side === 'v1' ? 'A' : 'B'; + var cols = ['version', 'version_label', 'location', 'division', 'title', 'department', 'agency', + 'account', 'grouping', 'section', 'subsection', 'section_no', 'clause_no', 'clause_level', + 'clause_type', 'amount', 'is_clause_amount', 'not_to_exceed', 'in_amended_law', + 'needs_review', 'flags', 'clause_text']; + var lines = [cols.join(',')]; + doc.financial[side].sections.forEach(function(sec, si) { + var levels = {}; + sec.path.forEach(function(p) { var c = FIN_LEVEL_COLUMN[p[1]]; if (c) levels[c] = p[0]; }); + var location = sec.path.map(function(p) { return p[0]; }).join(' > '); + sec.clauses.forEach(function(cl, ci) { + var text = finText(side, cl.span[0], cl.span[1]); + var clauseAmountTaken = false; + cl.amounts.forEach(function(a) { + var isClause = !clauseAmountTaken && a.value === cl.amount; + if (isClause) clauseAmountTaken = true; + lines.push([letter, doc.versions[side].label, location, levels.division, levels.title, + levels.department, levels.agency, levels.account, levels.grouping, levels.section, + levels.subsection, si + 1, ci + 1, cl.level, cl.type, a.value, isClause, a.cap, + a.in_amended_law, cl.needs_review, sec.flags.join(' '), text].map(csvCell).join(',')); + }); + }); + }); + finDownload(lines, ['version', letter]); + }); + }); + // The comparison's CSV: one row per comparison row, as the table shows it. The rows come + // from Python (`comparison_export_rows`), so the difference is the table's own; the + // change's words come from the embedded document. + function finDownload(lines, suffix) { + var bill = finData().bill || {}; + // A PDF upload knows its congress but not its bill number: leave out what is empty. + var parts = [bill.congress, bill.type, bill.number].filter(function(x) { return x; }); + var name = ['financials'].concat(parts, suffix).join('-') + '.csv'; + var url = URL.createObjectURL(new Blob(['\\ufeff' + lines.join('\\r\\n')], {type: 'text/csv'})); + var link = document.createElement('a'); + link.href = url; link.download = name; + document.body.appendChild(link); link.click(); link.remove(); + setTimeout(function() { URL.revokeObjectURL(url); }, 1000); + } + var compareBtn = document.querySelector('.fin-export-compare'); + if (compareBtn) compareBtn.addEventListener('click', function() { + var doc = finData(), rows = JSON.parse(document.getElementById('fin-compare-data').textContent); + var cols = ['change_index', 'change_type', 'location', 'version_a_label', 'version_b_label', + 'a_sections', 'a_types', 'a_amounts', 'a_given_out', 'b_sections', 'b_types', 'b_amounts', + 'b_given_out', 'difference', 'difference_note', 'a_needs_review', 'b_needs_review', 'flags', + 'a_amended_law_amounts', 'b_amended_law_amounts', 'text_before', 'text_after']; + var lines = [cols.join(',')]; + function joined(list) { return list.join(' | '); } + // One line per change: before and after side by side, each as one line of words. + function oneLine(t) { return t ? String(t).replace(/\\s+/g, ' ').trim() : ''; } + rows.forEach(function(r) { + var text = (doc.changes[r.change_index] || {}).text || {}; + var flags = r.a.flags.concat(r.b.flags.filter(function(f) { return r.a.flags.indexOf(f) < 0; })); + lines.push([r.change_index, r.change_type, r.location, doc.versions.v1.label, doc.versions.v2.label, + joined(r.a.sections), joined(r.a.types), joined(r.a.amounts), r.a.given_out, + joined(r.b.sections), joined(r.b.types), joined(r.b.amounts), r.b.given_out, + r.difference, r.difference_note, r.a.needs_review, r.b.needs_review, flags.join(' '), + joined(r.a.amended_law_amounts), joined(r.b.amended_law_amounts), oneLine(text.old), oneLine(text.new)] + .map(csvCell).join(',')); + }); + finDownload(lines, ['comparison']); + }); +}); +""" diff --git a/src/deltatrack/palette.py b/src/deltatrack/palette.py index ed4a053b..0c9d6b54 100644 --- a/src/deltatrack/palette.py +++ b/src/deltatrack/palette.py @@ -44,6 +44,9 @@ # Status "--destructive": "#c04040", "--success": "#3d9b6d", + # Information notices (the financial views' "About these figures" alert, ADR 0023) + "--info": "#e3f2f8", + "--info-foreground": "#0b4f63", # Diff states, one background/foreground pair each "--diff-add": "#d3f0e2", "--diff-add-foreground": "#1a6647", @@ -53,8 +56,29 @@ "--diff-modified-foreground": "#8a6320", "--diff-moved": "#eef0f8", "--diff-moved-foreground": "#2c2c5c", + # Money types in the financial views (ADR 0023), for the types no diff state already + # colours: appropriation takes --diff-add, rescission and restriction --diff-remove, cap + # --diff-modified, unknown --muted. Values are the research notebook's report's. + "--fin-transfer": "#cffafe", + "--fin-transfer-foreground": "#155e75", + "--fin-authorization": "#e0f2fe", + "--fin-authorization-foreground": "#0c4a6e", + "--fin-fee": "#ffedd5", + "--fin-fee-foreground": "#9a3412", + "--fin-directive": "#e0e7ff", + "--fin-directive-foreground": "#3730a3", + "--fin-earmark": "#ede9fe", + "--fin-earmark-foreground": "#5b21b6", + "--fin-availability": "#d1fae5", + "--fin-availability-foreground": "#065f46", + "--fin-sub-allocation": "#dbeafe", + "--fin-sub-allocation-foreground": "#1e40af", # Geometry "--radius": "0.625rem", + # How far a jump target clears the report's sticky action bar. 64px is the one-row + # bar; the report's script sets the bar's measured height (it is two rows with the + # financial views, wraps on narrow windows, and is not sticky on phones). + "--sticky-bar-height": "64px", # Typography. System stacks, never a webfont: a report fetches nothing when opened. "--font-sans": ("ui-sans-serif, system-ui, -apple-system, 'Segoe UI', Roboto, Helvetica, Arial, sans-serif"), "--font-serif": "ui-serif, Georgia, 'Times New Roman', serif", diff --git a/src/deltatrack/parsers/pdf_anchors.py b/src/deltatrack/parsers/pdf_anchors.py index cf97a124..aa366cba 100644 --- a/src/deltatrack/parsers/pdf_anchors.py +++ b/src/deltatrack/parsers/pdf_anchors.py @@ -16,6 +16,7 @@ from dataclasses import dataclass, replace from typing import Literal +from deltatrack.parsers.pdf_heading_passes import converge_headings from deltatrack.parsers.pdf_text import Page, parse_lines, strip_page_chrome AnchorKind = Literal["title", "section", "account", "grouping", "agency", "major", "subsection", "preamble"] @@ -39,6 +40,10 @@ class Anchor: # so a bill that gains/loses division wrappers across versions still aligns). # Empty on single-division bills, leaving all existing behavior unchanged. division: str = "" + # Case pattern of the heading's first printed line (ADR 0022): True for title case in small + # caps (agency style), False for even letters, None when unknown or not a heading anchor. Set + # by ``pdf_heading_passes.converge_headings``; read by the scope rules in ``_breadcrumb_core``. + caps: bool | None = None @dataclass(frozen=True) @@ -876,6 +881,8 @@ def extract_anchors(pages: list[Page]) -> list[Anchor]: # appropriations-specific English phrase (#114, ADR 0018). anchors.sort(key=lambda a: (a.page_number, a.line_number)) + # Re-read the detected headings against the whole reading order (ADR 0022). + anchors = converge_headings(pages, anchors) return _assign_divisions(anchors, _flatten(pages)) @@ -895,6 +902,33 @@ def breadcrumb_for(anchor: Anchor, all_anchors: tuple[Anchor, ...] | list[Anchor return (anchor.division, *core) if anchor.division else core +def _agency_reaches( + account: Anchor, + agency: Anchor, + j: int, + idx: int, + all_anchors: tuple[Anchor, ...] | list[Anchor], + agency_styled_between: bool, +) -> bool: + """Whether an agency heading at ``j`` is the parent of the account at ``idx`` (ADR 0022). + + Directly above the account it always is. Carried over past other accounts, it is not when + the case pattern shows it is not a real container: it prints like the heading right below it + (the top of a wrap, or a same-level stack), the account itself prints agency-style, or an + agency-styled heading lies between them (an agency the detectors read as an account, such as + one followed by prose). Unknown case pattern (``caps is None``) never blocks: fail closed to + the carry-over reading. + """ + if j == idx - 1: + return True + below = all_anchors[j + 1] + if below.caps is not None and below.caps == agency.caps: + return False + if agency.caps and (account.caps is True or agency_styled_between): + return False + return True + + def _breadcrumb_core(anchor: Anchor, all_anchors: tuple[Anchor, ...] | list[Anchor]) -> tuple[str, ...]: """Walk back through `all_anchors` from `anchor` to assemble a parent chain. @@ -921,10 +955,14 @@ def _breadcrumb_core(anchor: Anchor, all_anchors: tuple[Anchor, ...] | list[Anch For a MAJOR / department anchor (DeltaTrack#105): the body-size heading under a TITLE deepens the chain to `("TITLE I", "DEPARTMENTAL MANAGEMENT", "MANAGEMENT - DIRECTORATE", "OPERATIONS AND SUPPORT")`. One major scopes the whole title, so it - is captured INDEPENDENTLY of the agency `agency_blocked` gate (a title-level - account after a grouping boundary still carries the major) and threaded leftmost, - just inside the TITLE. + DIRECTORATE", "OPERATIONS AND SUPPORT")`. The nearest major above an anchor scopes + it; a title can hold several, since department headings are also read mid-title + (ADR 0022). It is captured INDEPENDENTLY of the agency `agency_blocked` gate (a + title-level account after a grouping boundary still carries the major) and threaded + leftmost, just inside the TITLE. A major also ends the scope of any agency above it. + + An agency carried past other accounts reaches an account only when its case pattern + (`Anchor.caps`) allows it (`_agency_reaches`, ADR 0022). Breadcrumb DEPTH is detection-path dependent: major/agency/grouping parents exist only on the size path, so a low-coverage/no-band bill has no account level at all @@ -969,6 +1007,7 @@ def chain(title: tuple[str, ...]) -> tuple[str, ...]: parents = ((major,) if major else ()) + ((agency,) if agency else ()) + ((grouping,) if grouping else ()) return title + parents + (anchor.text,) + agency_styled_between = False # an agency-styled heading lies between this account and the agency for j in range(idx - 1, -1, -1): prev = all_anchors[j] if prev.kind == "title": @@ -981,10 +1020,17 @@ def chain(title: tuple[str, ...]) -> tuple[str, ...]: grouping = prev.text if anchor.kind == "account" and not agency_blocked: if prev.kind == "agency": - agency = prev.text agency_blocked = True # nearest agency only - elif prev.kind in ("grouping", "section"): - agency_blocked = True # agency scope ended before this account + if not _agency_reaches(anchor, prev, j, idx, all_anchors, agency_styled_between): + continue + agency = prev.text + elif prev.kind in ("grouping", "section", "major"): + # A grouping or section ends the agency's scope; so does a department heading, + # which now also appears mid-title (ADR 0022): an agency above it belongs to an + # earlier department. + agency_blocked = True + elif prev.kind == "account" and prev.caps is True: + agency_styled_between = True parents = chain(()) if len(parents) > 1: return parents diff --git a/src/deltatrack/parsers/pdf_heading_passes.py b/src/deltatrack/parsers/pdf_heading_passes.py new file mode 100644 index 00000000..802f3d55 --- /dev/null +++ b/src/deltatrack/parsers/pdf_heading_passes.py @@ -0,0 +1,591 @@ +"""Ordered cleanup passes that recover PDF heading structure for the bill ledger (ADR 0022). + +The anchor detectors in ``pdf_anchors`` judge each printed line largely on its own, so a +heading that wraps, a heading glued to its neighbour, a quoted heading name inside a sentence, +or a department heading in the middle of a title is misread. ``converge_headings`` re-reads the +detected headings against the whole reading order and returns the corrected anchor list. It runs +after detection and before divisions are assigned, and every pass fails closed: where its +evidence is missing it leaves the parser's reading unchanged. + +Order of operations (ADR 0022). Each pass reads only what earlier passes produced: + +1. **Stream**: one reading-order stream of lines across page breaks, with page furniture removed + (unnumbered running lines opening with a bullet or dagger). A page break is never a heading + boundary. +2. **Lines that cannot be headings**: quoted text (tracked across lines until the quote closes), + lines inside an unfinished sentence (a centered run followed by a new paragraph never is, and + ends the sentence carried down to it), and subsection-title continuations. Heading anchors on + such lines are dropped. +3. **Department-level headings anywhere in a title**: a centered line set entirely at body size + in capitals is a department-level heading, not only directly under ``TITLE n``. +4. **Heading runs**: every run of heading lines between body text is re-segmented line break by + line break. First decisive signal wins: a line-break hyphen joins; a line ending in a small + word (``AND``, ``OF``, ``FOR``, …) joins; an unknown case pattern keeps the detectors' reading; + letters printed differently split; letters printed alike join unless a veto applies (the lower + line stands alone as a heading at least twice elsewhere, or line fullness says the break was + deliberate). A hanging-indent block is then one heading whatever those decisions were. The + department line directly under a bare ``TITLE n`` is left as the major detector read it, and + uncentered lines running on from a numbered level's own line finish its name. A piece printed + like the run's last heading takes the same level; any other non-last piece is an agency. + +Scope (which heading an account inherits) is decided afterwards in +``pdf_anchors._breadcrumb_core`` from the ``Anchor.caps`` this module records. + +Structure is read from format alone: glyph size and case pattern, position, punctuation, and the +universal legislative tokens (ADR 0012, ADR 0018). No heading wording decides a line break; where +format cannot tell two stacked headings from one wrapped name, the run stays joined (ADR 0022, +"Known residuals"). +""" + +from __future__ import annotations + +import re +from collections import Counter +from dataclasses import replace +from typing import TYPE_CHECKING + +from deltatrack.parsers.pdf_text import TITLE_CASE_SMALL_WORDS + +if TYPE_CHECKING: + from deltatrack.parsers.pdf_anchors import Anchor + from deltatrack.parsers.pdf_text import Line, Page + +# Anchor kinds these passes may drop, join, split or add. Titles, sections, subsections and the +# front-matter preamble come from universal tokens and are left as detected. +_HEADING_KINDS = frozenset({"account", "agency", "major", "grouping"}) +_CONTAINER_KINDS = frozenset({"agency", "major", "grouping"}) + +# Page furniture PDFium floats into the text layer: an unnumbered line opening with a bullet or +# dagger ("† HR 5895 EAS"). Inside the reading-order stream it would sit between the last body +# line of one page and the first heading of the next. +_FURNITURE = re.compile(r"^\s*[†‡•]") +_TITLE_BARE = re.compile(r"^\s*TITLE\s+[IVXLC]+\s*$") +# Universal legislative tokens: a line opening with one is its own structural level (or the +# wrapped name of one), never a department-level heading. +_STRUCTURAL_TOKEN = re.compile(r"^\s*(TITLE|SUBTITLE|CHAPTER|SUBCHAPTER|PART|SUBPART|DIVISION)\b") +_LEADING_TOKEN = re.compile(r"^\s*(SEC\.|TITLE\b|DIVISION\b)") +# GPO opens a quoted block with ‘‘, opens every further quoted paragraph with ‘‘ again, and +# closes once at the end with ’’: a quote is open from its last opening mark to the next closing +# mark, not while openings outnumber closings. +_QUOTE_OPEN = ("‘‘", "“") +_QUOTE_MARK = re.compile("‘‘|’’|“|”") +_SENTENCE_END = (".", ":", ";", ".—", ".–", "—", "’’", "''", "”") + +# Geometry tolerances, points. +_CENTER_TOL = 3.0 # a centered line's midpoint sits within this of the column's +_INSET_MIN = 10.0 # a centered heading is inset at least this far on both sides +_PARA_INDENT_MIN = 14.0 # half the ~28 pt first-line indent of a GPO paragraph; continuations start at 0 +_HANG_TOL = 3.0 # a hanging continuation starts within this of the paragraph indent +_SPACE_WIDTH = 4.0 # one inter-word space, for the "next word would have fit" test +_BODY_SIZE_TOL = 0.3 # a department-style line's letters all sit within this of body size +_MAX_ROUNDS = 5 # the text vetoes are re-read until no decision changes + + +def _norm(text: str) -> str: + return re.sub(r"[^a-z0-9']+", " ", text.replace("’", "'").replace("‘", "'").lower()).strip() + + +def _canon(text: str) -> str: + return re.sub(r"\s+", " ", text.strip().upper().rstrip(",;")) + + +def _is_body(text: str) -> bool: + return bool(re.search(r"[a-z]", text)) + + +def _is_paren(text: str) -> bool: + t = text.strip() + return t.startswith("(") and not _is_body(t) + + +def _is_prose_tail(text: str) -> bool: + """The last line of a paragraph can carry no lowercase at all: ``2028.``, ``$324,386,000.``.""" + t = text.strip() + return bool(re.match(r"^[\s\d$,.;:()]+$", t)) or (t.endswith((".", ";", ":")) and not t.endswith(".—")) + + +def _is_heading(text: str) -> bool: + t = text.strip() + return ( + len(t) > 3 + and not _is_body(t) + and not t.startswith("(") + and "$" not in t + and not _LEADING_TOKEN.match(t) + and not _is_prose_tail(t) + ) + + +def _starts_quote(text: str) -> bool: + return text.strip().startswith(_QUOTE_OPEN) + + +def _is_boundary_before(text: str) -> bool: + return _is_body(text) or _is_prose_tail(text) or bool(re.match(r"^\s*(TITLE|DIVISION)\b", text.strip())) + + +def _join(parts: list[str]) -> str: + out = "" + for part in parts: + p = part.strip() + if out.endswith("-") and not out.endswith("—"): + out = out[:-1] + p + else: + out = f"{out} {p}" if out else p + return out + + +class _Stream: + """The reading-order line stream and the per-line facts every pass reads.""" + + def __init__(self, pages: list[Page]): + self.lines: list[tuple[int, Line]] = [ + (pg.page_number, ln) + for pg in pages + for ln in pg.lines + if ln.text.strip() and not (ln.line_number is None and _FURNITURE.match(ln.text)) + ] + self.index: dict[tuple[int, int | None], int] = {} + for k, (p, ln) in enumerate(self.lines): + self.index.setdefault((p, ln.line_number), k) + self.edges: dict[int, tuple[float, float]] = {} + self.body_size: dict[int, float] = {} + for pg in pages: + body = [ln for ln in pg.lines if ln.geom is not None and _is_body(ln.text)] + if body: + self.edges[pg.page_number] = ( + min(ln.geom.content_left for ln in body), + max(ln.geom.content_right for ln in body), + ) + sizes = Counter(ln.glyph_size for ln in pg.lines if ln.glyph_size is not None and _is_body(ln.text)) + if sizes: + self.body_size[pg.page_number] = sizes.most_common(1)[0][0] + self.in_quote = self._quote_state() + self.mid_sentence = self._mid_sentence() + + def _quote_state(self) -> set[int]: + """Lines that are quoted text: they open a quote, or a quote opened above is still open. + An unquoted SEC./TITLE/DIVISION line closes any open quote, so a closing mark lost in + the extracted text cannot silence the rest of the bill.""" + quoted: set[int] = set() + is_open = False + for k, (_, ln) in enumerate(self.lines): + t = ln.text.strip() + if _LEADING_TOKEN.match(t): + is_open = False + if is_open or _starts_quote(t): + quoted.add(k) + for mark in _QUOTE_MARK.findall(t): + is_open = mark in _QUOTE_OPEN + return quoted + + def is_centered(self, k: int) -> bool: + """The line is inset on both sides and its midpoint sits on the column's.""" + page, line = self.lines[k] + g = line.geom + if g is None or page not in self.edges: + return False + left, right = self.edges[page] + return ( + g.content_left - left >= _INSET_MIN + and right - g.content_right >= _INSET_MIN + and abs((g.content_left + g.content_right) / 2 - (left + right) / 2) <= _CENTER_TOL + ) + + def set_apart(self, k: int) -> bool: + """The line is centered, and the run of centered lines it belongs to is not followed by the + continuation of a sentence: what comes next is a new, indented paragraph, a line that is not + prose, or nothing. A continuation line starts at the column's left edge.""" + if not self.is_centered(k): + return False + j = k + 1 + while j < len(self.lines) and self.is_centered(j): + j += 1 + if j == len(self.lines): + return True + page, line = self.lines[j] + if not _is_body(line.text) or line.geom is None or page not in self.edges: + return True + return line.geom.content_left - self.edges[page][0] >= _PARA_INDENT_MIN + + def _mid_sentence(self) -> set[int]: + """Lines that continue an unfinished sentence: the line above is body text (or itself in a + sentence) and does not end one. A heading never starts mid-sentence. + + A line set apart from the prose (``set_apart``) is never inside a sentence and ends any + sentence carried down to it, so an unpunctuated paragraph end (``(Public Law 111–241)``) or + an enacting clause interrupted by ``TITLE I`` does not hide the headings printed after it. + Heading-shaped text inside prose is either full-width or followed by the sentence's own + continuation, so it stays inside.""" + inside: set[int] = set() + for k in range(1, len(self.lines)): + if self.set_apart(k): + continue + prev = self.lines[k - 1][1].text.rstrip() + if (_is_body(prev) or (k - 1) in inside) and (prev.endswith("-") or not prev.endswith(_SENTENCE_END)): + inside.add(k) + return inside + + def can_be_heading(self, k: int) -> bool: + line = self.lines[k][1] + return ( + line.line_number is not None # an anchor needs a printed line number + and k not in self.mid_sentence + and k not in self.in_quote + and _is_heading(line.text) + ) + + def boundary_before(self, k: int) -> int | None: + """Index of the line that closes off a heading run starting at ``k`` from above, skipping + parenthetical qualifier lines, or None.""" + b = k - 1 + while b >= 0 and _is_paren(self.lines[b][1].text): + b -= 1 + return b if b >= 0 and _is_boundary_before(self.lines[b][1].text) else None + + def body_after(self, k: int) -> bool: + a = k + 1 + while a < len(self.lines) and _is_paren(self.lines[a][1].text): + a += 1 + return a < len(self.lines) and _is_body(self.lines[a][1].text) + + +def _heading_measure(stream: _Stream) -> dict[int, float]: + """Width a centered heading can fill, per page: the body column less the smallest inset any + centered heading line in this document keeps. Fullness is judged against this width, not the + body width, or a wrapped name looks like a deliberate break.""" + insets = [] + for p, ln in stream.lines: + g = ln.geom + if g is None or p not in stream.edges or not _is_heading(ln.text): + continue + left, right = stream.edges[p] + li, ri = g.content_left - left, right - g.content_right + if li >= _INSET_MIN and ri >= _INSET_MIN and abs(li - ri) <= _CENTER_TOL: + insets.append(min(li, ri)) + inset = min(insets) if insets else 0.0 + return {p: (right - left) - 2 * inset for p, (left, right) in stream.edges.items()} + + +def _lone_headings(stream: _Stream) -> Counter: + """How often each multi-word line stands alone as a heading between body lines. One lone + appearance is weak evidence (it can be a wrap tail whose top line was lost); two is kept.""" + lone: Counter = Counter() + for k in range(1, len(stream.lines) - 1): + t = stream.lines[k][1].text + if ( + stream.can_be_heading(k) + and _is_boundary_before(stream.lines[k - 1][1].text) + and _is_body(stream.lines[k + 1][1].text) + ): + lone[_norm(t)] += 1 + return Counter({name: n for name, n in lone.items() if n >= 2 and len(name.split()) > 1}) + + +def _introduces_accounts(stream: _Stream, end: int) -> bool: + """The text under the heading run ending at ``end`` carries no dollar amount, and the next + heading prints even (account style): the heading introduces the accounts below it, as an + agency's authority paragraph does, instead of holding money itself as an account does.""" + j = end + 1 + while j < len(stream.lines) and not stream.can_be_heading(j): + if "$" in stream.lines[j][1].text: + return False + j += 1 + if j == len(stream.lines): + return False + g = stream.lines[j][1].geom + return g is not None and g.initial_caps is False + + +def _printed_alike(a: Line, b: Line) -> bool: + """Two heading lines set in the same case pattern and glyph size.""" + return ( + a.geom is not None + and b.geom is not None + and a.geom.initial_caps is not None + and a.geom.initial_caps == b.geom.initial_caps + and a.glyph_size is not None + and b.glyph_size is not None + and abs(a.glyph_size - b.glyph_size) <= _BODY_SIZE_TOL + ) + + +def _decided_by_grammar(upper: str) -> bool | None: + """True join, None no opinion. A heading line that ends in a small word ("…DECONTAMINATION + AND", "GRANTS FOR CONSTRUCTION OF") always continues onto the next line: grammar, not + appropriations vocabulary (ADR 0018).""" + words = _canon(upper).split() + if words and words[-1] in TITLE_CASE_SMALL_WORDS: + return True + return None + + +def _segment( + run: list[tuple[int, Line]], anchor_starts: set[tuple[int, int | None]], lone: Counter, measure: dict[int, float] +) -> list[list[int]]: + """Decide every line break inside one heading run; return the groups of line indexes.""" + n = len(run) + caps = [ln.geom.initial_caps if ln.geom is not None else None for _, ln in run] + decisions: list[bool | None] = [None] * (n - 1) + for _ in range(_MAX_ROUNDS): + previous = list(decisions) + for b in range(n - 1): + (p_up, up_line), (p_lo, lo_line) = run[b], run[b + 1] + up, lo = up_line.text.strip(), lo_line.text.strip() + grammar = _decided_by_grammar(up) + if up.endswith("-") and not up.endswith("—"): + join = True + elif grammar is not None: + join = grammar + elif caps[b] is None or caps[b + 1] is None: + # Fail closed: without the case pattern, keep the detectors' split. Why not defer + # to the detectors' joins everywhere: their joins are where most glued stacks come + # from, and measured worse against the XML twin (ADR 0022). + join = (p_lo, lo_line.line_number) not in anchor_starts + elif caps[b] != caps[b + 1]: + join = False + else: + join = True + if lone[_norm(lo)]: + join = False # a heading in its own right elsewhere in this bill + elif up_line.geom is not None and lo_line.geom is not None and p_up in measure: + g1, g2 = up_line.geom, lo_line.geom + width = ( + (g1.content_right - g1.content_left) + _SPACE_WIDTH + (g2.first_word_right - g2.content_left) + ) + if width <= measure[p_up]: + join = False # the next word would have fitted: the break was deliberate + decisions[b] = join + if decisions == previous: + break + groups, current = [], [0] + for b, join in enumerate(decisions): + if join: + current.append(b + 1) + else: + groups.append(current) + current = [b + 1] + groups.append(current) + return groups + + +def _merge_hanging( + run: list[tuple[int, Line]], groups: list[list[int]], stream: _Stream, para_left: float | None +) -> list[list[int]]: + """A hanging-indent block is one heading: a line starting at the left margin and running full + width, then lines starting exactly where the following paragraph starts. Overrides the + decisions inside the block.""" + if para_left is None: + return groups + owner = {x: gi for gi, g in enumerate(groups) for x in g} + changed = False + k = 0 + while k < len(run) - 1: + page, line = run[k] + g0, edges = line.geom, stream.edges.get(page) + if g0 is None or edges is None: + k += 1 + continue + left, right = edges + if abs(g0.content_left - left) <= _HANG_TOL and abs(g0.content_right - right) <= 4 * _HANG_TOL: + m = k + 1 + while m < len(run) and run[m][0] == page and run[m][1].geom is not None: + if abs(run[m][1].geom.content_left - para_left) > _HANG_TOL: + break + m += 1 + if m - k >= 2: + for x in range(k + 1, m): + changed |= owner[x] != owner[k] + owner[x] = owner[k] + k = m + continue + k += 1 + if not changed: + return groups + merged, current = [], [0] + for x in range(1, len(run)): + if owner[x] == owner[x - 1]: + current.append(x) + else: + merged.append(current) + current = [x] + merged.append(current) + return merged + + +def _is_department_style(stream: _Stream, k: int) -> bool: + """A centered line whose letters are all at body size (capitals, not small caps).""" + page, line = stream.lines[k] + g = line.geom + if g is None or page not in stream.body_size or g.size_min is None or not stream.is_centered(k): + return False + body = stream.body_size[page] + return abs(g.size_min - body) <= _BODY_SIZE_TOL and abs(g.size_max - body) <= _BODY_SIZE_TOL + + +def converge_headings(pages: list[Page], anchors: list[Anchor]) -> list[Anchor]: + """Return ``anchors`` with heading structure recovered from the reading order (ADR 0022). + + ``anchors`` are the detectors' output in document order. Title, section, subsection and + preamble anchors are kept as they are; account, agency, major and grouping anchors may be + dropped, joined, split or added. Every heading anchor gets ``caps`` set from its first printed + line, for the scope rules in ``pdf_anchors._breadcrumb_core``. + """ + if not anchors: + return anchors + stream = _Stream(pages) + if not stream.lines: + return anchors + + def pos(a: Anchor) -> int | None: + return stream.index.get((a.page_number, a.line_number)) + + # Pass 2: heading anchors on lines that cannot be headings. + kept: list[Anchor] = [] + for i, a in enumerate(anchors): + if a.kind in _HEADING_KINDS: + k = pos(a) + t = a.text.strip() + prev = kept[-1] if kept else None + if t.endswith((".—", ".–")) or ( + prev is not None + and prev.kind in ("subsection", "section") + and _norm(prev.text).endswith(_norm(t.rstrip(".—– "))) + ): + continue # the continuation of a wrapped section or subsection title + if k is not None and (k in stream.in_quote or k in stream.mid_sentence): + continue + kept.append(a) + anchors = kept + if not anchors: + return anchors + + # Pass 3: department-level headings anywhere in a title. + taken = {(a.page_number, a.line_number) for a in anchors} + added = [] + for k, (page, line) in enumerate(stream.lines): + if (page, line.line_number) in taken or not stream.can_be_heading(k) or not _is_department_style(stream, k): + continue + b = stream.boundary_before(k) + if b is None or _TITLE_BARE.match(stream.lines[b][1].text): + continue # directly under TITLE n is the major detector's own case + if _STRUCTURAL_TOKEN.match(line.text) or _STRUCTURAL_TOKEN.match(stream.lines[b][1].text): + continue + added.append((k, _anchor_like(anchors, page, line.line_number, "major", line.text.strip()))) + if added: + anchors = _merge_in_order(anchors, added, pos) + + # Pass 4: re-segment every heading run between body text. + measure = _heading_measure(stream) + lone = _lone_headings(stream) + by_key = {(a.page_number, a.line_number): i for i, a in enumerate(anchors)} + replace_at: dict[int, list[Anchor]] = {} + k = 0 + while k < len(stream.lines): + if not stream.can_be_heading(k): + k += 1 + continue + end = k + while end + 1 < len(stream.lines) and stream.can_be_heading(end + 1): + end += 1 + start, k = k, end + 1 + run = stream.lines[start : end + 1] + b = stream.boundary_before(start) + if b is None or not stream.body_after(end): + continue + above = stream.lines[b][1].text.strip() + if _STRUCTURAL_TOKEN.match(above) and not _TITLE_BARE.match(above): + # "TITLE VIII—COUNTERING THE MALIGN INFLU-" / "ENCE OF … OF" / "CHINA": lines that run on + # from a numbered level's own line, and are not centered, finish that line's name. + lead = 0 + while lead < len(run) and not stream.is_centered(start + lead): + lead += 1 + run, start = run[lead:], start + lead + if not run: + continue + idx = sorted(by_key[(p, ln.line_number)] for p, ln in run if (p, ln.line_number) in by_key) + if not idx or any(anchors[i].kind not in _HEADING_KINDS for i in idx) or any(i in replace_at for i in idx): + continue + if _TITLE_BARE.match(stream.lines[b][1].text) and anchors[idx[0]].kind == "major": + # The line(s) right under TITLE n are the parser's department heading (the major + # detector's own case, pdf_anchors._major_anchors_by_size). Keep it as detected and + # re-segment only the heading lines after it. Why not attach it to the title's name + # (`TITLE IV—<name>`): that re-decides what the major detector decided (#105) and + # changes title text other code keys on (ADR 0022). + covered = _lines_covered(run, anchors[idx[0]].text) + run = run[covered:] + idx = idx[1:] + if not run or not idx: + continue + starts = {(anchors[i].page_number, anchors[i].line_number): anchors[i] for i in idx} + groups = _segment(run, set(starts), lone, measure) + a_ = end + 1 + while a_ < len(stream.lines) and _is_paren(stream.lines[a_][1].text): + a_ += 1 + para = stream.lines[a_][1].geom if a_ < len(stream.lines) else None + groups = _merge_hanging(run, groups, stream, para.content_left if para is not None else None) + last_kind = anchors[idx[-1]].kind + rebuilt = [] + for gi, g in enumerate(groups): + page, first = run[g[0]] + original = starts.get((page, first.line_number)) + if gi == len(groups) - 1: + kind = last_kind + elif original is not None and original.kind in _CONTAINER_KINDS: + kind = original.kind + elif _printed_alike(first, run[groups[-1][0]][1]): + # Printed like the run's last heading (same case pattern and size): the same level. + # GPO stacks a name over its own account (FOOD AND DRUG ADMINISTRATION / SALARIES + # AND EXPENSES) as two same-level headings; read as an agency, the upper one would + # end the reach of the real agency above it. + kind = last_kind + else: + kind = "agency" + rebuilt.append(_anchor_like(anchors, page, first.line_number, kind, _join([run[x][1].text for x in g]))) + # The run's last heading is judged whole, after joining: printed agency style (title case) + # and introducing accounts rather than holding money, it is an agency (ADR 0012, boundary 1). + last, lead = rebuilt[-1], run[groups[-1][0]][1] + if last.kind == "account" and lead.geom is not None and lead.geom.initial_caps is True: + if _introduces_accounts(stream, end): + rebuilt[-1] = replace(last, kind="agency") + replace_at[idx[0]] = rebuilt + for i in idx[1:]: + replace_at[i] = [] + + out: list[Anchor] = [] + for i, a in enumerate(anchors): + out.extend(replace_at.get(i, [a])) + + # Record each heading anchor's case pattern for the scope rules. + caps_at = {(p, ln.line_number): (ln.geom.initial_caps if ln.geom is not None else None) for p, ln in stream.lines} + return [ + replace(a, caps=caps_at.get((a.page_number, a.line_number))) if a.kind in _HEADING_KINDS else a for a in out + ] + + +def _lines_covered(run: list[tuple[int, Line]], text: str) -> int: + """How many leading lines of ``run`` make up ``text`` (a heading the detector joined).""" + target = _norm(text) + for n in range(1, len(run) + 1): + if _norm(_join([ln.text for _, ln in run[:n]])) == target: + return n + return 1 + + +def _anchor_like(anchors: list[Anchor], page: int, line_number: int | None, kind: str, text: str) -> Anchor: + """A new anchor of the same type as the detectors emit (avoids importing Anchor at runtime, + which would make this module and pdf_anchors import each other).""" + return replace(anchors[0], page_number=page, line_number=line_number, kind=kind, text=text, division="", caps=None) + + +def _merge_in_order(anchors: list[Anchor], added: list[tuple[int, Anchor]], pos) -> list[Anchor]: + """Insert ``added`` (stream index, anchor) into ``anchors`` by reading order.""" + out, j = [], 0 + for a in anchors: + ka = pos(a) + while j < len(added) and ka is not None and added[j][0] < ka: + out.append(added[j][1]) + j += 1 + out.append(a) + out.extend(a for _, a in added[j:]) + return out diff --git a/src/deltatrack/parsers/pdf_text.py b/src/deltatrack/parsers/pdf_text.py index f85e3d43..df2f6fab 100644 --- a/src/deltatrack/parsers/pdf_text.py +++ b/src/deltatrack/parsers/pdf_text.py @@ -89,6 +89,17 @@ class LineGeom: content_left: float content_right: float first_word_right: float + # Per-letter typography of the line (ADR 0022), read from the same content glyphs, so + # still no extra PDFium calls. `initial_caps` is True when most content words print + # their first letter larger than the rest (a title-cased heading in small caps, the + # agency style), False when the letters are even (an all-small-caps account heading, + # or full capitals), None when the line has no word to judge or is prose (has lowercase + # letters). `size_min`/`size_max` bound the letter sizes, so a line set entirely at body + # size in capitals (the department style) is recognizable. The line MEDIAN in + # `Line.glyph_size` hides both signals, which is why they are carried separately. + initial_caps: bool | None = None + size_min: float | None = None + size_max: float | None = None @dataclass(frozen=True) @@ -367,7 +378,9 @@ def _first_word_right(content_glyphs: list[tuple[float, float, float, int, float `(bottom, left, right, cp, size)` tuples in left-to-right x order. A word boundary is the first SPACE GLYPH (cp == 32) or, as a fallback, an x-gap - wider than SPACE_FACTOR × size. The space-glyph test is load-bearing: PDFium + wider than `_WORD_GAP` × size (the case pattern's word gap; a heading line usually has no + space glyph, and the text layer's wider `_SPACE_FACTOR` misses 0.5% of its word gaps, which + then runs the first word into the second). The space-glyph test is load-bearing: PDFium emits real space glyphs that sit IN the inter-word gap, so the gap between the last glyph of word one and the first of word two is bridged — a gap-only test never fires and silently returns the whole line as one word (this bit the #106 @@ -380,13 +393,79 @@ def _first_word_right(content_glyphs: list[tuple[float, float, float, int, float if first_word_right is None: continue # leading space before any word; skip it break - if prev_right is not None and left - prev_right > _SPACE_FACTOR * size: + if prev_right is not None and left - prev_right > _WORD_GAP * size: break # fallback: wide x-gap with no emitted space glyph first_word_right = right prev_right = right return first_word_right +# Words a title-cased heading leaves in small letters ("AGENCY FOR HEALTHCARE RESEARCH AND +# QUALITY" prints "AND" without a large initial). Typographic convention, not appropriations +# vocabulary: they are skipped when judging whether a line's words start with a large capital. +TITLE_CASE_SMALL_WORDS = frozenset({"AND", "OF", "THE", "FOR", "TO", "IN", "ON", "AT", "BY", "OR", "A", "AN"}) +# A first letter this much larger (points) than the smallest of the rest counts as a large +# initial. Small caps print at about 0.8 of the capital size (11.2 vs 14.0 in working prints). +_INITIAL_CAP_MARGIN = 0.5 +# A horizontal gap wider than this share of the glyph size separates two words. This walk reads the +# raw character data, which has only the spaces the file draws; the simplified page text fills a +# space in from each gap, but those generated spaces carry a size of 1.0 that does not clear +# _SIZE_FLOOR, and heading lines mostly draw none, so a space alone cannot find the word breaks. +# Measured on every page of the committed corpus (29,687 all-capital lines): 99.996% of the gaps +# inside a word are under 0.2 of the size, and 99.94% of the gaps where PDFium's text puts a space +# are over it. +_WORD_GAP = 0.2 + + +def _initial_caps(content_glyphs: list[tuple[float, float, float, int, float]]) -> bool | None: + """True when most content words print a first letter larger than the rest (title case in + small caps), False when their letters are even, None when no word of 2+ letters remains + after skipping `TITLE_CASE_SMALL_WORDS`. Glyphs are x-ordered (bottom, left, right, cp, size). + + Words are split at a space glyph or at a gap wider than `_WORD_GAP` of the glyph size. A word + printed entirely in large capitals (an acronym such as ``FDA``, on a line that also carries + small caps) has no case pattern of its own and is left out of the vote, like a small word. + + A line carrying a lowercase letter is prose, not a heading in small caps (small caps reach the + text layer as capitals), so it is not judged: None. Most lines are prose, and the check stops + at the first lowercase letter, which keeps this off the extraction's hot path.""" + if any(chr(glyph[3]).islower() for glyph in content_glyphs): + return None + words: list[list[tuple[str, float]]] = [] + current: list[tuple[str, float]] = [] + prev = None + for glyph in content_glyphs: + ch = chr(glyph[3]) + if ch.isspace(): + if current: + words.append(current) + current, prev = [], None + continue + if prev is not None and current and glyph[1] - prev[2] > _WORD_GAP * max(glyph[4], prev[4]): + words.append(current) + current = [] + if ch.isalpha(): + current.append((ch, glyph[4])) + prev = glyph + if current: + words.append(current) + letters = [s for w in words for _, s in w] + if not letters: + return None + small = min(letters) + judged = [ + w + for w in words + if len(w) > 1 + and "".join(c for c, _ in w).upper() not in TITLE_CASE_SMALL_WORDS + and not min(s for _, s in w) > small + _INITIAL_CAP_MARGIN + ] + if not judged: + return None + large = sum(1 for w in judged if w[0][1] > min(s for _, s in w[1:]) + _INITIAL_CAP_MARGIN) + return large / len(judged) >= 0.5 + + def _page_glyph_sizes(textpage, page_text: str) -> dict[int, tuple[float, LineGeom]]: """Map GPO margin line number → `(glyph size, horizontal extent)` for one page. @@ -486,7 +565,15 @@ def _page_glyph_sizes(textpage, page_text: str) -> dict[int, tuple[float, LineGe # finds it ⇒ never None here (it only returns None on no content glyphs at all). first_word_right = _first_word_right(content_glyphs) assert first_word_right is not None - geom = LineGeom(content_left, content_right, first_word_right) + letters = [c[4] for c in content_glyphs if chr(c[3]).isalpha()] + geom = LineGeom( + content_left, + content_right, + first_word_right, + initial_caps=_initial_caps(content_glyphs), + size_min=round(min(letters), 1) if letters else None, + size_max=round(max(letters), 1) if letters else None, + ) if line_number in sizes or line_number in ambiguous: ambiguous.add(line_number) sizes.pop(line_number, None) diff --git a/tests/conftest.py b/tests/conftest.py index eaf912e2..7da35ca5 100644 --- a/tests/conftest.py +++ b/tests/conftest.py @@ -116,6 +116,25 @@ def _manifest_bills() -> tuple[dict, ...]: return tuple(tomllib.loads(_MANIFEST_PATH.read_text())["bill"]) +# The kinds of bill a manifest entry's `vehicle` may name (the manifest header defines each). +# The ledger check reports its totals per vehicle so one kind cannot hide behind another's +# volume (#733). +VEHICLES = ( + "regular", + "omnibus", + "supplemental", + "continuing-resolution", + "reconciliation", + "authorizing", + "not-appropriations", +) + + +def manifest_vehicles() -> dict[str, str]: + """Bill id -> the kind of bill it is, from each entry's `vehicle`.""" + return {bill["id"]: bill["vehicle"] for bill in _manifest_bills()} + + def manifest_bill_ids() -> list[str]: """Every bill id the manifest names (``118-hr-4366``, ...), sorted. @@ -344,6 +363,17 @@ def assert_manifest_committed(collected: Sequence, kind: str) -> None: # to allow. Its layout reason lives in _PDF_NO_ANCHOR_LAYOUTS, beside those # assertions. # History: #262 — an allowlisted skip before the gate learned to assert. + # A continuing resolution funds by reference ("at a rate for operations as provided in + # …") and a reconciliation bill appropriates inside numbered sections, so neither + # carries any <appropriations-*> element (0 in each file, counted on the committed + # fixtures): this gate has nothing to assert. Their money lives in provision text, which + # the dollar gate above covers. Committed by #733 for the kinds of bill they are. + "tests/test_corpus_properties.py::test_every_appropriations_element_with_text_produces_node" + "[118-hr-5860/3_engrossed-in-house.xml]": "No appropriations elements with text", + "tests/test_corpus_properties.py::test_every_appropriations_element_with_text_produces_node" + "[118-hr-5860/4_enrolled-bill.xml]": "No appropriations elements with text", + "tests/test_corpus_properties.py::test_every_appropriations_element_with_text_produces_node" + "[115-hr-1/5_engrossed-amendment-senate.xml]": "No appropriations elements with text", # --- 113-hr-3547 v4 (added to the manifest by #220 Part 1 / #277) ----------- # 113-hr-3547 v4 is the Senate's FIRST engrossed amendment to what was then a # shell bill: a single section extending commercial space-launch liability (2.6 KB, diff --git a/tests/corpus/115-hr-1/5_engrossed-amendment-senate.pdf b/tests/corpus/115-hr-1/5_engrossed-amendment-senate.pdf new file mode 100644 index 00000000..36bfeced Binary files /dev/null and b/tests/corpus/115-hr-1/5_engrossed-amendment-senate.pdf differ diff --git a/tests/corpus/115-hr-1/5_engrossed-amendment-senate.xml b/tests/corpus/115-hr-1/5_engrossed-amendment-senate.xml new file mode 100644 index 00000000..4aab7de3 --- /dev/null +++ b/tests/corpus/115-hr-1/5_engrossed-amendment-senate.xml @@ -0,0 +1,1850 @@ +<?xml version="1.0"?> +<?xml-stylesheet type="text/xsl" href="billres.xsl"?> +<!DOCTYPE amendment-doc PUBLIC "-//US Congress//DTDs/amend.dtd//EN" "amend.dtd"> +<amendment-doc amend-degree="first" amend-type="engrossed-amendment"><metadata xmlns:dc="http://purl.org/dc/elements/1.1/"> +<dublinCore> +<dc:title>115 HR 1 EAS: Tax Cuts and Jobs Act</dc:title> +<dc:publisher>U.S. House of Representatives</dc:publisher> +<dc:date>2017-12-01</dc:date> +<dc:format>text/xml</dc:format> +<dc:language>EN</dc:language> +<dc:rights>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.</dc:rights> +</dublinCore> +</metadata> +<engrossed-amendment-form> +<congress display="no">115th CONGRESS</congress><session display="no">1st Session</session> +<legis-num display="no">H.R. 1</legis-num> +<current-chamber display="yes">In the Senate of the United States,</current-chamber> +<action> +<action-date date="20171201" legis-day="20171202">December 2 (legislative day, December 1), 2017.</action-date> +</action> +<legis-type display="yes">Amendment:</legis-type></engrossed-amendment-form> +<engrossed-amendment-body> +<section id="ide140618287fa4274a98a700d265121cd" section-type="resolved"><text>That the bill from the House of Representatives (H.R. 1) entitled <quote>An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018.</quote>, do pass with the following</text></section><amendment> <amendment-instruction blank-lines-after="0"><text>Strike all after the first word and insert the following:</text></amendment-instruction> +<amendment-block blank-lines-after="1" changed="added" reported-display-style="italic"> +<title id="id3349DFD76E464BC0BFCB7172FA22045C" style="OLC" level-type="undesignated"> <header>TITLE</header> +<enum>I</enum> +<section id="idC917D85934F7461A84DCD53BDE2ECE26"><enum>11000.</enum><header>Short title, etc</header> +<subsection id="id132712826039496EBEB9828A51609E15"><enum>(a)</enum><header>Short title</header><text>This title may be cited as the <quote><short-title>Tax Cuts and Jobs Act</short-title></quote>.</text> </subsection> <subsection id="id95c8b64a387a4019ac80079ae69495d3"><enum>(b)</enum><header>Amendment of 1986 code</header><text>Except as otherwise expressly provided, whenever in this title an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986.</text> </subsection></section> +<subtitle id="id73781AE32DA7454B995E2948555CE46D" style="OLC"><enum>A</enum><header>Individual tax reform</header> +<part id="id7C504B0FFB054D8C81C956D7C2091B85" style="OLC"><enum>I</enum><header>Tax rate reform</header> +<section id="idD64ADE03545D4686A872861A5E02B9B1"><enum>11001.</enum><header>Modification of rates</header> +<subsection id="id54DCFE2EA4D84D44977A610E03EDB5FE"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/1">Section 1</external-xref> is amended by adding at the end the following new subsection:</text> <quoted-block changed="added" display-inline="no-display-inline" id="idCB58191D9BE745858FBA896C0BC20EEA" reported-display-style="italic" style="OLC"> <subsection id="idB895161E2ABD4027B1344AAC4DE6A912"><enum>(j)</enum><header>Modifications for taxable years 2018 through 2025</header> <paragraph id="idEC80562B0A434458A5BDE91F4A5BBE63"><enum>(1)</enum><header>In general</header><text>In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026—</text> +<subparagraph id="id52121F466E7247D09D61E4B150F00D66"><enum>(A)</enum><text>subsection (i) shall not apply, and</text> </subparagraph> <subparagraph id="idDED46307237C45F689B7AFA5F6B10E10"><enum>(B)</enum><text>this section (other than subsection (i)) shall be applied as provided in paragraphs (2) through (7).</text> </subparagraph></paragraph> +<paragraph id="id4042233A72594E6EB3351673B47CD7EA"><enum>(2)</enum><header>Rate tables</header> +<subparagraph id="idA1CB4958DDFF4C4280562DEFC4CBEB85"><enum>(A)</enum><header>Married individuals filing joint returns and surviving spouses</header><text>The following table shall be applied in lieu of the table contained in subsection (a):</text> <table align-to-level="section" blank-lines-before="1" colsep="0" frame="none" line-rules="hor" rowsep="1" rule-weights="0.0.0.0.0.4" table-template-name="Tax Rate" table-type=""> <tgroup cols="2" no-carding="1" rowsep="1"><colspec coldef="txt" colname="column1" colwidth="175pts" min-data-value="140"/><colspec coldef="txt" colname="column2" colwidth="150pts" min-data-value="120"/><thead> <row><entry align="left" colname="column1" morerows="0" namest="column1" rowsep="0"><bold>If taxable income is:</bold></entry><entry align="right" colname="column2" morerows="0" namest="column2" rowsep="0"><bold>The tax is:</bold></entry></row></thead> <tbody> <row><entry align="left" colname="column1" leader-modify="force-ldr-bottom" rowsep="0" stub-definition="txt-ldr">Not over $19,050</entry><entry align="right" colname="column2" rowsep="0">10% of taxable income.</entry></row> <row><entry align="left" colname="column1" leader-modify="force-ldr-bottom" rowsep="0" stub-definition="txt-ldr-start">Over $19,050 but not over $77,400</entry><entry align="right" colname="column2" rowsep="0">$1,905, plus 12% of the excess over $19,050.</entry></row> <row><entry align="left" colname="column1" leader-modify="force-ldr-bottom" rowsep="0" stub-definition="txt-ldr">Over $77,400 but not over $140,000</entry><entry align="right" colname="column2" rowsep="0">$8,907, plus 22% of the excess over $77,400.</entry></row> <row><entry align="left" colname="column1" leader-modify="force-ldr-bottom" rowsep="0" stub-definition="txt-ldr">Over $140,000 but not over $320,000</entry><entry align="right" colname="column2" rowsep="0">$22,679, plus 24% of the excess over $140,000.</entry></row> <row><entry align="left" colname="column1" leader-modify="force-ldr-bottom" rowsep="0" stub-definition="txt-ldr">Over $320,000 but not over $400,000</entry><entry align="right" colname="column2" rowsep="0">$65,879, plus 32% of the excess over $320,000.</entry></row> <row><entry align="left" colname="column1" leader-modify="force-ldr-bottom" rowsep="0" stub-definition="txt-ldr">Over $400,000 but not over $1,000,000</entry><entry align="right" colname="column2" rowsep="0">$91,479, plus 35% of the excess over $400,000.</entry></row> <row><entry align="left" colname="column1" leader-modify="force-ldr-bottom" rowsep="0" stub-definition="txt-ldr">Over $1,000,000</entry><entry align="right" colname="column2" rowsep="0">$301,479, plus 38.5% of the excess over $1,000,000.</entry></row></tbody></tgroup></table> </subparagraph> <subparagraph id="id085F5FC33590435186E33E4B86C48407"><enum>(B)</enum><header>Heads of households</header><text>The following table shall be applied in lieu of the table contained in subsection (b):</text> +<table align-to-level="section" blank-lines-before="1" colsep="0" frame="none" line-rules="hor" rowsep="1" rule-weights="0.0.0.0.0.4" table-template-name="Tax Rate" table-type=""> +<tgroup cols="2" no-carding="1" rowsep="1"><colspec coldef="txt" colname="column1" colwidth="175pts" min-data-value="140"/><colspec coldef="txt" colname="column2" colwidth="150pts" min-data-value="120"/><thead> +<row><entry align="left" colname="column1" morerows="0" namest="column1" rowsep="0"><bold>If taxable income is:</bold></entry><entry align="right" colname="column2" morerows="0" namest="column2" rowsep="0"><bold>The tax is:</bold></entry></row></thead> +<tbody> +<row><entry align="left" colname="column1" leader-modify="force-ldr-bottom" rowsep="0" stub-definition="txt-ldr">Not over $13,600</entry><entry align="right" colname="column2" rowsep="0">10% of taxable income.</entry></row> +<row><entry align="left" colname="column1" leader-modify="force-ldr-bottom" rowsep="0" stub-definition="txt-ldr">Over $13,600 but not over $51,800</entry><entry align="right" colname="column2" rowsep="0">$1,360, plus 12% of the excess over $13,600.</entry></row> +<row><entry align="left" colname="column1" leader-modify="force-ldr-bottom" rowsep="0" stub-definition="txt-ldr">Over $51,800 but not over $70,000</entry><entry align="right" colname="column2" rowsep="0">$5,944, plus 22% of the excess over $51,800.</entry></row> +<row><entry align="left" colname="column1" leader-modify="force-ldr-bottom" rowsep="0" stub-definition="txt-ldr">Over $70,000 but not over $160,000</entry><entry align="right" colname="column2" rowsep="0">$9,948, plus 24% of the excess over $70,000.</entry></row> +<row><entry align="left" colname="column1" leader-modify="force-ldr-bottom" rowsep="0" stub-definition="txt-ldr">Over $160,000 but not over $200,000</entry><entry align="right" colname="column2" rowsep="0">$31,548, plus 32% of the excess over $160,000.</entry></row> +<row><entry align="left" colname="column1" leader-modify="force-ldr-bottom" rowsep="0" stub-definition="txt-ldr">Over $200,000 but not over $500,000</entry><entry align="right" colname="column2" rowsep="0">$44,348, plus 35% of the excess over $200,000.</entry></row> +<row><entry align="left" colname="column1" leader-modify="force-ldr-bottom" rowsep="0" stub-definition="txt-ldr">Over $500,000</entry><entry align="right" colname="column2" rowsep="0">$149,348, plus 38.5% of the excess over $500,000.</entry></row></tbody></tgroup></table> </subparagraph> +<subparagraph id="idC5F2B72D737D4D9C890467CE864F99E3"><enum>(C)</enum><header>Unmarried individuals other than surviving spouses and heads of households</header><text>The following table shall be applied in lieu of the table contained in subsection (c):</text> <table align-to-level="section" blank-lines-before="1" colsep="0" frame="none" line-rules="hor" rowsep="1" rule-weights="0.0.0.0.0.4" table-template-name="Tax Rate" table-type=""> <tgroup cols="2" no-carding="1" rowsep="1"><colspec coldef="txt" colname="column1" colwidth="175pts" min-data-value="140"/><colspec coldef="txt" colname="column2" colwidth="150pts" min-data-value="120"/><thead> <row><entry align="left" colname="column1" morerows="0" namest="column1" rowsep="0"><bold>If taxable income is:</bold></entry><entry align="right" colname="column2" morerows="0" namest="column2" rowsep="0"><bold>The tax is:</bold></entry></row></thead> <tbody> <row><entry align="left" colname="column1" leader-modify="force-ldr-bottom" rowsep="0" stub-definition="txt-ldr">Not over $9,525</entry><entry align="right" colname="column2" rowsep="0">10% of taxable income.</entry></row> <row><entry align="left" colname="column1" leader-modify="force-ldr-bottom" rowsep="0" stub-definition="txt-ldr">Over $9,525 but not over $38,700</entry><entry align="right" colname="column2" rowsep="0">$952.50, plus 12% of the excess over $9,525.</entry></row> <row><entry align="left" colname="column1" leader-modify="force-ldr-bottom" rowsep="0" stub-definition="txt-ldr">Over $38,700 but not over $70,000</entry><entry align="right" colname="column2" rowsep="0">$4,453.50, plus 22% of the excess over $38,700.</entry></row> <row><entry align="left" colname="column1" leader-modify="force-ldr-bottom" rowsep="0" stub-definition="txt-ldr">Over $70,000 but not over $160,000</entry><entry align="right" colname="column2" rowsep="0">$11,339.50, plus 24% of the excess over $70,000.</entry></row> <row><entry align="left" colname="column1" leader-modify="force-ldr-bottom" rowsep="0" stub-definition="txt-ldr">Over $160,000 but not over $200,000</entry><entry align="right" colname="column2" rowsep="0">$32,939.50, plus 32% of the excess over $160,000.</entry></row> <row><entry align="left" colname="column1" leader-modify="force-ldr-bottom" rowsep="0" stub-definition="txt-ldr">Over $200,000 but not over $500,000</entry><entry align="right" colname="column2" rowsep="0">$45,739.50, plus 35% of the excess over $200,000.</entry></row> <row><entry align="left" colname="column1" leader-modify="force-ldr-bottom" rowsep="0" stub-definition="txt-ldr">Over $500,000</entry><entry align="right" colname="column2" rowsep="0">$150,739.50, plus 38.5% of the excess over $500,000.</entry></row></tbody></tgroup></table> </subparagraph> <subparagraph id="idEF2880950CE845768FB4A0AD931A7A4C"><enum>(D)</enum><header>Married individuals filing separate returns</header><text>The following table shall be applied in lieu of the table contained in subsection (d):</text> +<table align-to-level="section" blank-lines-before="1" colsep="0" frame="none" line-rules="hor" rowsep="1" rule-weights="0.0.0.0.0.4" table-template-name="Tax Rate" table-type=""> +<tgroup cols="2" no-carding="1" rowsep="1"><colspec coldef="txt" colname="column1" colwidth="175pts" min-data-value="140"/><colspec coldef="txt" colname="column2" colwidth="150pts" min-data-value="120"/><thead> +<row><entry align="left" colname="column1" morerows="0" namest="column1" rowsep="0"><bold>If taxable income is:</bold></entry><entry align="right" colname="column2" morerows="0" namest="column2" rowsep="0"><bold>The tax is:</bold></entry></row></thead> +<tbody> +<row><entry align="left" colname="column1" leader-modify="force-ldr-bottom" rowsep="0" stub-definition="txt-ldr">Not over $9,525</entry><entry align="right" colname="column2" rowsep="0">10% of taxable income.</entry></row> +<row><entry align="left" colname="column1" leader-modify="force-ldr-bottom" rowsep="0" stub-definition="txt-ldr">Over $9,525 but not over $38,700</entry><entry align="right" colname="column2" rowsep="0">$952.50, plus 12% of the excess over $9,525.</entry></row> +<row><entry align="left" colname="column1" leader-modify="force-ldr-bottom" rowsep="0" stub-definition="txt-ldr">Over $38,700 but not over $70,000</entry><entry align="right" colname="column2" rowsep="0">$4,453.50, plus 22% of the excess over $38,700.</entry></row> +<row><entry align="left" colname="column1" leader-modify="force-ldr-bottom" rowsep="0" stub-definition="txt-ldr">Over $70,000 but not over $160,000</entry><entry align="right" colname="column2" rowsep="0">$11,339.50, plus 24% of the excess over $70,000.</entry></row> +<row><entry align="left" colname="column1" leader-modify="force-ldr-bottom" rowsep="0" stub-definition="txt-ldr">Over $160,000 but not over $200,000</entry><entry align="right" colname="column2" rowsep="0">$32,939.50, plus 32% of the excess over $160,000.</entry></row> +<row><entry align="left" colname="column1" leader-modify="force-ldr-bottom" rowsep="0" stub-definition="txt-ldr">Over $200,000 but not over $500,000</entry><entry align="right" colname="column2" rowsep="0">$45,739.50, plus 35% of the excess over $200,000.</entry></row> +<row><entry align="left" colname="column1" leader-modify="force-ldr-bottom" rowsep="0" stub-definition="txt-ldr">Over $500,000</entry><entry align="right" colname="column2" rowsep="0">$150,739.50, plus 38.5% of the excess over $500,000.</entry></row></tbody></tgroup></table> </subparagraph> +<subparagraph commented="no" id="id0AA398CD1E20405E9C59F2B93C27455C"><enum>(E)</enum><header>Estates and trusts</header><text>The following table shall be applied in lieu of the table contained in subsection (e):</text> <table align-to-level="section" blank-lines-before="1" colsep="0" frame="none" line-rules="hor" rowsep="1" rule-weights="0.0.0.0.0.4" table-template-name="Tax Rate" table-type=""> <tgroup cols="2" no-carding="1" rowsep="1"><colspec coldef="txt" colname="column1" colwidth="175pts" min-data-value="140"/><colspec coldef="txt" colname="column2" colwidth="150pts" min-data-value="120"/><thead> <row><entry align="left" colname="column1" morerows="0" namest="column1" rowsep="0"><bold>If taxable income is:</bold></entry><entry align="right" colname="column2" morerows="0" namest="column2" rowsep="0"><bold>The tax is:</bold></entry></row></thead> <tbody> <row><entry align="left" colname="column1" leader-modify="force-ldr-bottom" rowsep="0" stub-definition="txt-ldr">Not over $2,550</entry><entry align="right" colname="column2" rowsep="0">10% of taxable income.</entry></row> <row><entry align="left" colname="column1" leader-modify="force-ldr-bottom" rowsep="0" stub-definition="txt-ldr">Over $2,550 but not over $9,150</entry><entry align="right" colname="column2" rowsep="0">$255, plus 24% of the excess over $2,550.</entry></row> <row><entry align="left" colname="column1" leader-modify="force-ldr-bottom" rowsep="0" stub-definition="txt-ldr">Over $9,150 but not over $12,500</entry><entry align="right" colname="column2" rowsep="0">$1,839, plus 35% of the excess over $9,150.</entry></row> <row><entry align="left" colname="column1" leader-modify="force-ldr-bottom" rowsep="0" stub-definition="txt-ldr">Over $12,500</entry><entry align="right" colname="column2" rowsep="0">$3,011.50, plus 38.5% of the excess over $12,500.</entry></row></tbody></tgroup></table> </subparagraph> <subparagraph id="idFE0A865CBE9B47859369F215D094207A"><enum>(F)</enum><header>References to rate tables</header><text>Any reference in this title to a rate of tax under subsection (c) shall be treated as a reference to the corresponding rate bracket under subparagraph (C) of this paragraph, except that the reference in section 3402(q)(1) to the third lowest rate of tax applicable under subsection (c) shall be treated as a reference to the fourth lowest rate of tax under subparagraph (C).</text> </subparagraph></paragraph> +<paragraph id="id36178AC698FA40AB9C9405A321D404CF"><enum>(3)</enum><header>Adjustments</header> +<subparagraph id="idD00B90C817B94DF295A05DA22988FF0C"><enum>(A)</enum><header>No adjustment in 2018</header><text>The tables contained in paragraph (2) shall apply without adjustment for taxable years beginning after December 31, 2017, and before January 1, 2019.</text> </subparagraph> <subparagraph id="idEBC03D1F52C24839BC02824FA0BDB459"><enum>(B)</enum><header>Subsequent years</header><text>For taxable years beginning after December 31, 2018, the Secretary shall prescribe tables which shall apply in lieu of the tables contained in paragraph (2) in the same manner as under paragraphs (1) and (2) of subsection (f), except that in prescribing such tables—</text> +<clause id="id11C89B30974F40C19E16E5BC80672E27"><enum>(i)</enum><text>subsection (f)(3) shall be applied by substituting <quote>calendar year 2017</quote> for <quote>calendar year 2016</quote> in subparagraph (A)(ii) thereof,</text> </clause> <clause id="id4C86BE5EE81A407F811CE95CFD38F150"><enum>(ii)</enum><text>subsection (f)(7)(B) shall apply to any unmarried individual other than a surviving spouse or head of household, and</text> </clause> +<clause id="id4CA97128ACF347A5BCF2903650C2972E"><enum>(iii)</enum><text>subsection (f)(8) shall not apply.</text> </clause></subparagraph></paragraph> <paragraph commented="no" id="id99DD4A59A3574B088D116DC62032019D"><enum>(4)</enum><header>Special rules for certain children with unearned income</header> <subparagraph commented="no" id="id7B9DD4ADBC3A4CF1AF933F147E3A969B"><enum>(A)</enum><header>In general</header><text>In the case of a child to whom subsection (g) applies for the taxable year, the rules of subparagraphs (B) and (C) shall apply in lieu of the rule under subsection (g)(1).</text> </subparagraph> +<subparagraph commented="no" id="idDF7403D5686D4B18828CF050083362DE"><enum>(B)</enum><header>Modifications to applicable rate brackets</header><text>In determining the amount of tax imposed by this section for the taxable year on a child described in subparagraph (A), the income tax table otherwise applicable under this subsection to the child shall be applied with the following modifications:</text> <clause commented="no" id="H9AFD94DD37C24AD4907E030696ADC40A"><enum>(i)</enum><header>24-percent bracket</header><text>The maximum taxable income which is taxed at a rate below 24 percent shall not be more than the earned taxable income of such child.</text> </clause> +<clause commented="no" id="idCACD10EE6AFB4375958204C100A33069"><enum>(ii)</enum><header>35-percent bracket</header><text>The maximum taxable income which is taxed at a rate below 35 percent shall not be more than the sum of—</text> <subclause commented="no" id="id61DA36D9A36E4D2DB03B2BF061802F0F"><enum>(I)</enum><text>the earned taxable income of such child, plus</text> </subclause> +<subclause commented="no" id="id1FD60BB317664021A433D58C5415E075"><enum>(II)</enum><text>the minimum taxable income for the 35-percent bracket in the table under paragraph (2)(E) (as adjusted under paragraph (3)) for the taxable year.</text> </subclause></clause> <clause commented="no" id="id655ED9B4872C45EBA9AB0EF3DCACF665"><enum>(iii)</enum><header>38.5-percent bracket</header><text>The maximum taxable income which is taxed at a rate below 38.5 percent shall not be more than the sum of—</text> +<subclause commented="no" id="id980967121E5946A1A85E13C1DC77A7D0"><enum>(I)</enum><text>the earned taxable income of such child, plus</text> </subclause> <subclause commented="no" id="id0447DE5CBB9A4D098C75D5AE9F2750F2"><enum>(II)</enum><text>the minimum taxable income for the 38.5-percent bracket in the table under paragraph (2)(E) (as adjusted under paragraph (3)) for the taxable year.</text> </subclause></clause></subparagraph> +<subparagraph id="id019CDD3EBCA145908B118305CF207360"><enum>(C)</enum><header>Coordination with capital gains rates</header><text>For purposes of applying section 1(h) (after the modifications under paragraph (5))—</text> <clause id="id21A103041D0E43F0B4270077D8CDC8D9"><enum>(i)</enum><text>the maximum zero rate amount shall not be more than the sum of—</text> +<subclause commented="no" id="id5DF078B775F04B68B15230827D6D8254"><enum>(I)</enum><text>the earned taxable income of such child, plus</text> </subclause> <subclause commented="no" id="id021DFC16BBD44AD1A9165C505BB397FE"><enum>(II)</enum><text>the amount in effect under paragraph (5)(B)(i)(IV) for the taxable year, and</text> </subclause></clause> +<clause id="idFAC100B5674C492087960F70622B2E18"><enum>(ii)</enum><text>the maximum 15-percent rate amount shall not be more than the sum of—</text> <subclause commented="no" id="id787CD3708F484CB8A37ED9720343620F"><enum>(I)</enum><text>the earned taxable income of such child, plus</text> </subclause> +<subclause commented="no" id="id6D52D9079F54452B9B28053F35617F00"><enum>(II)</enum><text>the amount in effect under paragraph (5)(B)(ii)(IV) for the taxable year.</text> </subclause></clause></subparagraph> <subparagraph id="id160B1443DC524173B17A1D75C00FC9FD"><enum>(D)</enum><header>Earned taxable income</header><text>For purposes of this paragraph, the term <term>earned taxable income</term> means, with respect to any child for any taxable year, the taxable income of such child reduced (but not below zero) by the net unearned income (as defined in subsection (g)(4)) of such child.</text> </subparagraph></paragraph> +<paragraph id="H06A46CCD1BE848B7AC3C95FA66F97F66"><enum>(5)</enum><header>Application of current income tax brackets to capital gains brackets</header> +<subparagraph id="H5B7AE873322F4B06BC0A2771A8FAA419"><enum>(A)</enum><header>In general</header><text>Section 1(h)(1) shall be applied—</text> <clause id="id782BD204B3684614831C0760D9E58DA4"><enum>(i)</enum><text>by substituting <quote>below the maximum zero rate amount</quote> for <quote>which would (without regard to this paragraph) be taxed at a rate below 25 percent</quote> in subparagraph (B)(i), and</text> </clause> +<clause commented="no" display-inline="no-display-inline" id="id4B7F26C7E24446E9AD00F116F4686C10"><enum>(ii)</enum><text display-inline="yes-display-inline">by substituting <quote>below the maximum 15-percent rate amount</quote> for <quote>which would (without regard to this paragraph) be taxed at a rate below 39.6 percent</quote> in subparagraph (C)(ii)(I).</text> </clause></subparagraph> <subparagraph commented="no" id="HA17E0EB25D29491F9945548277CDBA2C"><enum>(B)</enum><header>Maximum amounts defined</header><text>For purposes of applying section 1(h) with the modifications described in subparagraph (A)—</text> +<clause commented="no" id="H894A82A91313426DA54286AD2782A8CD"><enum>(i)</enum><header>Maximum zero rate amount</header><text>The maximum zero rate amount shall be—</text> <subclause commented="no" id="H10A4240BD08049D5863FD23941ED0151"><enum>(I)</enum><text display-inline="yes-display-inline">in the case of a joint return or surviving spouse, $77,200,</text> </subclause> +<subclause commented="no" id="HD12517777EB146588D47FE46A4A32507"><enum>(II)</enum><text>in the case of an individual who is a head of household (as defined in section 2(b)), $51,700,</text> </subclause> <subclause commented="no" id="H90469B00694247B9A28A7A09F1CCA1A2"><enum>(III)</enum><text>in the case of any other individual (other than an estate or trust), an amount equal to <fraction>½</fraction> of the amount in effect for the taxable year under subclause (I), and</text> </subclause> +<subclause commented="no" id="HEDB92CFF5E834102AA34D28F42DFE74F"><enum>(IV)</enum><text>in the case of an estate or trust, $2,600.</text> </subclause></clause> <clause commented="no" id="HA9FE946880254CB4815B87FF46D9C345"><enum>(ii)</enum><header>Maximum 15-percent rate amount</header><text>The maximum 15-percent rate amount shall be—</text> +<subclause commented="no" id="H3FC858D1AC4D42E49D3BFF1CFF93FAF6"><enum>(I)</enum><text display-inline="yes-display-inline">in the case of a joint return or surviving spouse, $479,000 (<fraction>½</fraction> such amount in the case of a married individual filing a separate return),</text> </subclause> <subclause commented="no" id="H39BE94E7FB2E4AE38220D02405776913"><enum>(II)</enum><text>in the case of an individual who is the head of a household (as defined in section 2(b)), $452,400,</text> </subclause> +<subclause commented="no" id="H5F6CBAD745784D4C8127CAAFD314B8F6"><enum>(III)</enum><text>in the case of any other individual (other than an estate or trust), $425,800, and</text> </subclause> <subclause commented="no" id="H094B3A3928284A87857B17C7B9390FA5"><enum>(IV)</enum><text>in the case of an estate or trust, $12,700.</text> </subclause></clause></subparagraph> +<subparagraph commented="no" id="H5D9416EA52404DBA9D225C51134CDDA8"><enum>(C)</enum><header>Inflation adjustment</header><text>In the case of any taxable year beginning after 2018, each of the dollar amounts in clauses (i) and (ii) of subparagraph (B) shall be increased by an amount equal to—</text> <clause commented="no" id="H01DB79E502B042959C56744991A16B6B"><enum>(i)</enum><text>such dollar amount, multiplied by</text> </clause> +<clause commented="no" id="H160B6B86141541B4AB97FEB1FB164841"><enum>(ii)</enum><text>the cost-of-living adjustment determined under subsection (f)(3) for the calendar year in which the taxable year begins, determined by substituting <quote>calendar year 2017</quote> for <quote>calendar year 2016</quote> in subparagraph (A)(ii) thereof.</text> </clause></subparagraph></paragraph> <paragraph id="id2F7ADE1E9B214A31B480C58C6BF932D6"><enum>(6)</enum><header>Section 15 not to apply</header><text>Section 15 shall not apply to any change in a rate of tax by reason of this subsection.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection id="id838E890A2FCB41C88760D475A6F7B758"><enum>(b)</enum><header>Due diligence tax preparer requirement with respect to head of household filing status</header><text>Subsection (g) of <external-xref legal-doc="usc" parsable-cite="usc/26/6695">section 6695</external-xref> is amended to read as follows:</text> <quoted-block act-name="" changed="added" id="idFEDD4499DD5A4B2C84AF670FDBBB3515" reported-display-style="italic" style="OLC"> <subsection id="id065447D3FA7243F9B1F8AE0AD07D25FF"><enum>(g)</enum><header>Failure To be diligent in determining eligibility for certain tax benefits</header><text>Any person who is a tax return preparer with respect to any return or claim for refund who fails to comply with due diligence requirements imposed by the Secretary by regulations with respect to determining—</text> +<paragraph id="idD0E9955114DC4120A7AB9EFDCEC4DB82"><enum>(1)</enum><text>eligibility to file as a head of household (as defined in section 2(b)) on the return, or</text> </paragraph> <paragraph id="id2A14152486644887B76AC729D4F66F98"><enum>(2)</enum><text>eligibility for, or the amount of, the credit allowable by section 24, 25A(a)(1), or 32,</text> </paragraph><continuation-text continuation-text-level="subsection">shall pay a penalty of $500 for each such failure.</continuation-text></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection id="id0F12AEAD10DC4694A493B16CC8900D25"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2017.</text> </subsection></section> <section id="id1DB1EADB762046C9B5EA0C8BEB652DC9"><enum>11002.</enum><header>Inflation adjustments based on chained CPI</header> <subsection id="id746BFC1A6D83432894BDF8616DF9F320"><enum>(a)</enum><header>In general</header><text>Subsection (f) of <external-xref legal-doc="usc" parsable-cite="usc/26/1">section 1</external-xref> is amended by striking paragraph (3) and by inserting after paragraph (2) the following new paragraph:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="id90910228A62C47C88EEF5E2792EB6B60" reported-display-style="italic" style="OLC"> +<paragraph id="id3CC1AEE54B3D45FBBBDF5E22D681B444"><enum>(3)</enum><header>Cost-of-living adjustment</header><text>For purposes of this subsection—</text> <subparagraph commented="no" id="id5472DB4ACD3148549D60172BBCD88421"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">The cost-of-living adjustment for any calendar year is the percentage (if any) by which—</text> +<clause commented="no" id="H896C3A23CBAA4982ACF9F6750FECCB7D"><enum>(i)</enum><text>the C–CPI–U for the preceding calendar year, exceeds</text> </clause> <clause commented="no" id="H79C6302AE8FF40419B052B5214D32591"><enum>(ii)</enum><text>the CPI for calendar year 2016, multiplied by the amount determined under subparagraph (B).</text> </clause></subparagraph> +<subparagraph commented="no" id="id28913866102A4511A5C83B4EFF40C6C4"><enum>(B)</enum><header>Amount determined</header><text>The amount determined under this clause is the amount obtained by dividing—</text> <clause commented="no" id="H914E3D87275F46F4B65BFA11B6248C9D"><enum>(i)</enum><text>the C–CPI–U for calendar year 2016, by</text> </clause> +<clause commented="no" id="H7CC485BFBE9948E588C67C90D64B2359"><enum>(ii)</enum><text>the CPI for calendar year 2016.</text> </clause></subparagraph> <subparagraph commented="no" id="id4E4095D3E4DB429EA34BC018D052160D"><enum>(C)</enum><header>Special rule for adjustments with a base year after 2016</header><text>For purposes of any provision of this title which provides for the substitution of a year after 2016 for <quote>2016</quote> in subparagraph (A)(ii), subparagraph (A) shall be applied by substituting <quote>the C–CPI–U for calendar year 2016</quote> for <quote>the CPI for calendar year 2016</quote> and all that follows in clause (ii) thereof.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection id="idBC36B85C0877421AB0EAF7B2B7CF6307"><enum>(b)</enum><header>C–CPI–U</header><text>Subsection (f) of <external-xref legal-doc="usc" parsable-cite="usc/26/1">section 1</external-xref> is amended by striking paragraph (7), by redesignating paragraph (6) as paragraph (7), and by inserting after paragraph (5) the following new paragraph:</text> <quoted-block changed="added" display-inline="no-display-inline" id="id2A98A76A2A4F4490B8591A9A6461AD9A" reported-display-style="italic" style="OLC"> <paragraph commented="no" id="HA63A7F96BC4E4DA295C121D33A1BB66F"><enum>(6)</enum><header>C–CPI–U</header><text display-inline="yes-display-inline">For purposes of this subsection—</text> +<subparagraph commented="no" id="HB0EE9BEAF91D41CC8710017423FCC7A1"><enum>(A)</enum><header>In general</header><text>The term <quote>C–CPI–U</quote> means the Chained Consumer Price Index for All Urban Consumers (as published by the Bureau of Labor Statistics of the Department of Labor). The values of the Chained Consumer Price Index for All Urban Consumers taken into account for purposes of determining the cost-of-living adjustment for any calendar year under this subsection shall be the latest values so published as of the date on which such Bureau publishes the initial value of the Chained Consumer Price Index for All Urban Consumers for the month of August for the preceding calendar year.</text> </subparagraph> <subparagraph commented="no" id="HA129FE9BB7F64102BE415DA18A25E3CE"><enum>(B)</enum><header>Determination for calendar year</header><text>The C–CPI–U for any calendar year is the average of the C–CPI–U as of the close of the 12-month period ending on August 31 of such calendar year.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection id="id1C2F71E4C88C44F7AC0683B6F2CE1463"><enum>(c)</enum><header>Application To permanent tax tables</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/1">Section 1(f)(2)(A)</external-xref> is amended by inserting <quote>, determined by substituting <quote>1992</quote> for <quote>2016</quote> in paragraph (3)(A)(ii)</quote>.</text> </subsection> <subsection id="idA123D9E1562D493A8B4A91A10A90EB08"><enum>(d)</enum><header>Application to other Internal Revenue Code of 1986 provisions</header> <paragraph id="idB90582C0B6DB40209B0B9730A35D8459"><enum>(1)</enum><text>The following sections are each amended by striking <quote>for <quote>calendar year 1992</quote> in subparagraph (B)</quote> and inserting <quote>for <quote>calendar year 2016</quote> in subparagraph (A)(ii)</quote>:</text> +<subparagraph id="idAB1325D74C924334AD179F3B38504EA9"><enum>(A)</enum><text>Section 23(h)(2).</text> </subparagraph> <subparagraph id="id512B79EDB1734CA9A6596F36BD463A1F"><enum>(B)</enum><text>Paragraphs (1)(A)(ii) and (2)(A)(ii) of section 25A(h).</text> </subparagraph> +<subparagraph id="idDCBF090BB2E0404991850BD956BA7F26"><enum>(C)</enum><text>Section 25B(b)(3)(B).</text> </subparagraph> <subparagraph id="id45D0427D4242471E83C546149BB9E063"><enum>(D)</enum><text>Subsection (b)(2)(B)(ii)(II), and clauses (i) and (ii) of subsection (j)(1)(B), of section 32.</text> </subparagraph> +<subparagraph id="id3A51A82134B44AAAB73F51DCBE0F9122"><enum>(E)</enum><text>Section 36B(f)(2)(B)(ii)(II).</text> </subparagraph> <subparagraph id="idEED57168C8624F19BFE84AFD30AADD50"><enum>(F)</enum><text>Section 41(e)(5)(C)(i).</text> </subparagraph> +<subparagraph id="id848B9286AC57493AA2D64C213D8527ED"><enum>(G)</enum><text>Subsections (e)(3)(D)(ii) and (h)(3)(H)(i)(II) of section 42.</text> </subparagraph> <subparagraph id="idCC8EBB42EF084D81822B1D7F39D981CB"><enum>(H)</enum><text>Section 45R(d)(3)(B)(ii).</text> </subparagraph> +<subparagraph id="id6BF0A33DC44648DC8C32FF8C065E372D"><enum>(I)</enum><text>Section 55(d)(4)(A)(ii).</text> </subparagraph> <subparagraph id="idF4649E8BD4244F11ABD559B868FC667A"><enum>(J)</enum><text>Section 62(d)(3)(B).</text> </subparagraph> +<subparagraph id="idF28ADF09AD73467EB21568F1B3F1F664"><enum>(K)</enum><text>Section 63(c)(4)(B).</text> </subparagraph> <subparagraph id="idF30C810B249940BF9720F6C6A720E62F"><enum>(L)</enum><text>Section 125(i)(2)(B).</text> </subparagraph> +<subparagraph id="id9BA27E211EEF404BA523C9F855CD5804"><enum>(M)</enum><text>Section 135(b)(2)(B)(ii).</text> </subparagraph> <subparagraph id="id864BCE1DA0544706995130C86DF77FCA"><enum>(N)</enum><text>Section 137(f)(2).</text> </subparagraph> +<subparagraph id="id1C47762710104FA59E5C723236BC8D01"><enum>(O)</enum><text>Section 146(d)(2)(B).</text> </subparagraph> <subparagraph id="idABF31A19618148A3B068374A471A6030"><enum>(P)</enum><text>Section 147(c)(2)(H)(ii).</text> </subparagraph> +<subparagraph id="id7BBD28ECEF9049CDAB5BAF0FA4382A99"><enum>(Q)</enum><text>Section 151(d)(4)(B).</text> </subparagraph> <subparagraph id="idC9A289D69D22417C8110CF35CD70C3C5"><enum>(R)</enum><text>Section 179(b)(6)(A)(ii).</text> </subparagraph> +<subparagraph id="id529F70D6C5974964A442116DBBCE9B6A"><enum>(S)</enum><text>Subsections (b)(5)(C)(i)(II) and (g)(8)(B) of section 219.</text> </subparagraph> <subparagraph id="idE63D2E795D98483A9F84FB42A79B8247"><enum>(T)</enum><text>Section 220(g)(2).</text> </subparagraph> +<subparagraph id="id676A5A50C97245EC8E97E04A000AAC91"><enum>(U)</enum><text>Section 221(f)(1)(B).</text> </subparagraph> <subparagraph id="id1246278B68F9449C9CC29277905844B6"><enum>(V)</enum><text>Section 223(g)(1)(B).</text> </subparagraph> +<subparagraph id="id1F2AF182FA594E40BD63E725126D72A4"><enum>(W)</enum><text>Section 408A(c)(3)(D)(ii).</text> </subparagraph> <subparagraph id="idA6BCEA61B3CD4384B1CE541F0BCB6F1B"><enum>(X)</enum><text>Section 430(c)(7)(D)(vii)(II).</text> </subparagraph> +<subparagraph id="id9F87BBBF642E47758A6E2804E3B920DE"><enum>(Y)</enum><text>Section 512(d)(2)(B).</text> </subparagraph> <subparagraph id="id17D014EAADAB4DF39DB3B38AC50930FF"><enum>(Z)</enum><text>Section 513(h)(2)(C)(ii).</text> </subparagraph> +<subparagraph id="idFF50A49F86B544DBB8E163703C5C0A9E"><enum>(AA)</enum><text>Section 831(b)(2)(D)(ii).</text> </subparagraph> <subparagraph id="id3CC9F44A219F45DD84B7B3C6BFA88069"><enum>(BB)</enum><text>Section 877A(a)(3)(B)(i)(II).</text> </subparagraph> +<subparagraph id="id73AD367740D447E58EFD6F4FE246E64B"><enum>(CC)</enum><text>Section 2010(c)(3)(B)(ii).</text> </subparagraph> <subparagraph id="id22CE367E75EE482DB12F9953F04E28E0"><enum>(DD)</enum><text>Section 2032A(a)(3)(B).</text> </subparagraph> +<subparagraph id="id2F05F585828241999FD00170047A6346"><enum>(EE)</enum><text>Section 2503(b)(2)(B).</text> </subparagraph> <subparagraph id="id577246EC6ECE4B2F81F5A4AA4B87FE51"><enum>(FF)</enum><text>Section 4261(e)(4)(A)(ii).</text> </subparagraph> +<subparagraph id="id47A5FD8ECA6D4CC1B8ACCE2D1A6EC03A"><enum>(GG)</enum><text>Section 5000A(c)(3)(D)(ii).</text> </subparagraph> <subparagraph id="id124DC83A6E7842E49C2F7279FB93C1A2"><enum>(HH)</enum><text>Section 6323(i)(4)(B).</text> </subparagraph> +<subparagraph id="id9D397FBC2028475B91365FB9E0198619"><enum>(II)</enum><text>Section 6334(g)(1)(B).</text> </subparagraph> <subparagraph id="idCC4363F46C704139B93FF7FCA29256E2"><enum>(JJ)</enum><text>Section 6601(j)(3)(B).</text> </subparagraph> +<subparagraph id="id59F9380322C14BBEAE556E50D5C77A20"><enum>(KK)</enum><text>Section 6651(i)(1).</text> </subparagraph> <subparagraph id="id282A817C84DC48EC9046051002484A7E"><enum>(LL)</enum><text>Section 6652(c)(7)(A).</text> </subparagraph> +<subparagraph id="id6057299BAED440668C83BF88DAFE1F1B"><enum>(MM)</enum><text>Section 6695(h)(1).</text> </subparagraph> <subparagraph id="id2E42024208CC41F2846B4430BE8E946E"><enum>(NN)</enum><text>Section 6698(e)(1).</text> </subparagraph> +<subparagraph id="idA0BA057106B74B3A91512C4418DC3E93"><enum>(OO)</enum><text>Section 6699(e)(1).</text> </subparagraph> <subparagraph id="idCAA0E99E22224FC6BFF3009FCC9F08D9"><enum>(PP)</enum><text>Section 6721(f)(1).</text> </subparagraph> +<subparagraph id="id63AC84F485B949B1A64E4E4A77A61CC3"><enum>(QQ)</enum><text>Section 6722(f)(1).</text> </subparagraph> <subparagraph id="id04A9AC41193F4BDB8F8BE486F217A7FD"><enum>(RR)</enum><text>Section 7345(f)(2).</text> </subparagraph> +<subparagraph id="id16000A64AC6E4FFEA483F0FDABAFD562"><enum>(SS)</enum><text>Section 7430(c)(1).</text> </subparagraph> <subparagraph id="id7B1B8C4DFA3740FCBF19C598D6D6EF58"><enum>(TT)</enum><text>Section 9831(d)(2)(D)(ii)(II).</text> </subparagraph></paragraph> +<paragraph id="id1DDD559A548447A089DCADE46BBD4E1A"><enum>(2)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/41">Sections 41(e)(5)(C)(ii)</external-xref> and <external-xref legal-doc="usc" parsable-cite="usc/26/68"> 68(b)(2)(B)</external-xref> are each amended—</text> <subparagraph id="id77BEDF32375A459597F4F0551CA5EBB9"><enum>(A)</enum><text>by striking <quote>1(f)(3)(B)</quote> and inserting <quote>1(f)(3)(A)(ii)</quote>, and</text> </subparagraph> +<subparagraph id="id90BC40ED6F514FDF87AB774478D4FF74"><enum>(B)</enum><text>by striking <quote>1992</quote> and inserting <quote>2016</quote>.</text> </subparagraph></paragraph> <paragraph id="id26E2AB1247844D1CABF8842A9E1D4881"><enum>(3)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/42">Section 42(h)(6)(G)</external-xref> is amended—</text> +<subparagraph id="idA8BF6C38619A4DE1AE1EB70EE8F01DAE"><enum>(A)</enum><text>by striking <quote>for <quote>calendar year 1987</quote></quote> in clause (i)(II) and inserting <quote>for <quote>calendar year 2016</quote> in subparagraph (A)(ii) thereof</quote>, and</text> </subparagraph> <subparagraph id="idED3E31A3DFE94B84AAF83E7DB652A3A7"><enum>(B)</enum><text>by striking <quote>if the CPI for any calendar year</quote> and all that follows in clause (ii) and inserting <quote>if the C–CPI–U for any calendar year (as defined in section 1(f)(6)) exceeds the C–CPI–U for the preceding calendar year by more than 5 percent, the C–CPI–U for the base calendar year shall be increased such that such excess shall never be taken into account under clause (i). In the case of a base calendar year before 2017, the C–CPI–U for such year shall be determined by multiplying the CPI for such year by the amount determined under section 1(f)(3)(B).</quote>.</text> </subparagraph></paragraph> +<paragraph id="idF8A89E93282C4413A4F5577D49D19F9D"><enum>(4)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/59">Section 59(j)(2)(B)</external-xref> is amended by striking <quote>for <quote>1992</quote> in subparagraph (B)</quote> and inserting <quote>for <quote>2016</quote> in subparagraph (A)(ii)</quote>.</text> </paragraph> <paragraph id="id548FC7EFB83F4CF49F32458EBC154B81"><enum>(5)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/132">Section 132(f)(6)(A)(ii)</external-xref> is amended by striking <quote>for <quote>calendar year 1992</quote></quote> and inserting <quote>for <quote>calendar year 2016</quote> in subparagraph (A)(ii) thereof</quote>.</text> </paragraph> +<paragraph id="idBEC1DE13785843C5A90087038BBCB9E2"><enum>(6)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/162">Section 162(o)(3)</external-xref> is amended by striking <quote>adjusted for changes in the Consumer Price Index (as defined in section 1(f)(5)) since 1991</quote> and inserting “adjusted by increasing any such amount under the 1991 agreement by an amount equal to—</text> <quoted-block changed="added" display-inline="no-display-inline" id="id7F20F08676244D7FAB043029316587FE" reported-display-style="italic" style="OLC"> <subparagraph id="id561DE7D29B4041CE8D1DABED4075BDA7"><enum>(A)</enum><text>such amount, multiplied by</text> </subparagraph> +<subparagraph id="id355F57E6ED3B460B958A6E2F7E774B5F"><enum>(B)</enum><text>the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, by substituting <quote>calendar year 1990</quote> for <quote>calendar year 2016</quote> in subparagraph (A)(ii) thereof</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> <paragraph id="idCAECEBA099964A2DB29EB650E655FF2E"><enum>(7)</enum><text>So much of clause (ii) of section 213(d)(10)(B) as precedes the last sentence is amended to read as follows:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="idE827A11387504D429AE9BF54637D7BA4" reported-display-style="italic" style="OLC"> +<clause id="ida016dabba1044efd8d0bea38d5a6300c"><enum>(ii)</enum><header>Medical care cost adjustment</header><text>For purposes of clause (i), the medical care cost adjustment for any calendar year is the percentage (if any) by which—</text> <subclause id="id2c3fdd16bd1e4287811c5686e8a84746"><enum>(I)</enum><text>the medical care component of the C–CPI–U (as defined in section 1(f)(6)) for August of the preceding calendar year, exceeds</text> </subclause> +<subclause id="ida98cbec60f5943e58614de6dcfc3ea08"><enum>(II)</enum><text>such component of the CPI (as defined in section 1(f)(4)) for August of 1996, multiplied by the amount determined under section 1(f)(3)(B).</text></subclause></clause><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> <paragraph id="idD6818F50640C4087A05193A14058C4B2"><enum>(8)</enum><text>Subparagraph (B) of <external-xref legal-doc="usc" parsable-cite="usc/26/280F">section 280F(d)(7)</external-xref> is amended to read as follows:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="id70BF57FFEA9F4763BBE8B4B648EBFB6D" reported-display-style="italic" style="OLC"> +<subparagraph id="id068691E8A95C47D585E1D58564BA22DF"><enum>(B)</enum><header>Automobile price inflation adjustment</header><text>For purposes of this paragraph—</text> <clause id="idB4B06944C675465595F8D0A79A5E3537"><enum>(i)</enum><header>In general</header><text>The automobile price inflation adjustment for any calendar year is the percentage (if any) by which—</text> +<subclause id="id235C18BFD66B4FADBD01FE06896B70F7"><enum>(I)</enum><text>the C–CPI–U automobile component for October of the preceding calendar year, exceeds</text> </subclause> <subclause id="id2CA56A733B8C45DBA332C9901AA05925"><enum>(II)</enum><text>the automobile component of the CPI (as defined in section 1(f)(4)) for October of 1987, multiplied by the amount determined under 1(f)(3)(B).</text> </subclause></clause> +<clause id="id965B230056A143ED8718714FA82241B3"><enum>(ii)</enum><header>C–CPI–U automobile component</header><text>The term <term>C–CPI–U automobile component</term> means the automobile component of the Chained Consumer Price Index for All Urban Consumers (as described in section 1(f)(6)).</text></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> <paragraph id="id98FCDED08CC942D6917726D678BD1F95"><enum>(9)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/911">Section 911(b)(2)(D)(ii)(II)</external-xref> is amended by striking <quote>for <quote>1992</quote> in subparagraph (B)</quote> and inserting <quote>for <quote>2016</quote> in subparagraph (A)(ii)</quote>.</text> </paragraph> +<paragraph id="idA0355D299B694B978B9BEE45E8E7E2AA"><enum>(10)</enum><text>Paragraph (2) of <external-xref legal-doc="usc" parsable-cite="usc/26/1274A">section 1274A(d)</external-xref> is amended to read as follows:</text> <quoted-block changed="added" display-inline="no-display-inline" id="id46421FC6F25E4B46958F8648DC762D39" reported-display-style="italic" style="OLC"> <paragraph id="idD533AE27E8494119994297A4B242577B"><enum>(2)</enum><header>Adjustment for inflation</header><text>In the case of any debt instrument arising out of a sale or exchange during any calendar year after 1989, each dollar amount contained in the preceding provisions of this section shall be increased by an amount equal to—</text> +<subparagraph id="id6B5795169CBE46B5983744B483A34224"><enum>(A)</enum><text>such amount, multiplied by</text> </subparagraph> <subparagraph id="id90ED34C5048247F28AC63642ADC1C0BD"><enum>(B)</enum><text>the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, by substituting <quote>calendar year 1988</quote> for <quote>calendar year 2016</quote> in subparagraph (A)(ii) thereof.</text> </subparagraph><continuation-text continuation-text-level="paragraph">Any increase under the preceding sentence shall be rounded to the nearest multiple of $100 (or, if such increase is a multiple of $50, such increase shall be increased to the nearest multiple of $100).</continuation-text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> +<paragraph id="idDED851C5318B4BBA81AFFC78553969CF"><enum>(11)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/4161">Section 4161(b)(2)(C)(i)(II)</external-xref> is amended by striking <quote>for <quote>1992</quote> in subparagraph (B)</quote> and inserting <quote>for <quote>2016</quote> in subparagraph (A)(ii)</quote>.</text> </paragraph> <paragraph id="id6C789A0700AA401BB158939769D0251B"><enum>(12)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/4980I">Section 4980I(b)(3)(C)(v)(II)</external-xref> is amended by striking <quote>for <quote>1992</quote> in subparagraph (B)</quote> and inserting <quote>for <quote>2016</quote> in subparagraph (A)(ii)</quote>.</text> </paragraph> +<paragraph id="idF7138642238841DDA22215AD394D7787"><enum>(13)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/6039F">Section 6039F(d)</external-xref> is amended by striking <quote>subparagraph (B) thereof shall be applied by substituting <quote>1995</quote> for <quote>1992</quote></quote> and inserting <quote>subparagraph (A)(ii) thereof shall be applied by substituting <quote>1995</quote> for <quote>2016</quote></quote>.</text> </paragraph> <paragraph id="id5FDE75538D3E4F978B3E1C7479DBA518"><enum>(14)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/7872">Section 7872(g)(5)</external-xref> is amended to read as follows:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="id19764A2BDF6C459E86D6A204E4480A6A" reported-display-style="italic" style="OLC"> +<paragraph id="idDE694179C7784DB9848FE05CB5DE20E7"><enum>(5)</enum><header>Adjustment of limit for inflation</header><text>In the case of any loan made during any calendar year after 1986, the dollar amount in paragraph (2) shall be increased by an amount equal to—</text> <subparagraph id="id2648D2921B05497DA6F2629CD3875708"><enum>(A)</enum><text>such amount, multiplied by</text> </subparagraph> +<subparagraph id="idB39E4695423D4800B4FF98DB95579158"><enum>(B)</enum><text>the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, by substituting <quote>calendar year 1985</quote> for <quote>calendar year 2016</quote> in subparagraph (A)(ii) thereof.</text> </subparagraph><continuation-text continuation-text-level="paragraph">Any increase under the preceding sentence shall be rounded to the nearest multiple of $100 (or, if such increase is a multiple of $50, such increase shall be increased to the nearest multiple of $100).</continuation-text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph></subsection> <subsection id="id0A85BE8DD83C46DDA26D935635AB26DF"><enum>(e)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2017.</text> </subsection></section></part> +<part id="id406EC3175E9B427399DAC65A2C56E3A4" style="OLC"><enum>II</enum><header>Deduction for qualified business income of pass-thru entities</header> +<section id="H7B8C15840F1240EBA38B68C5C2C6599E"><enum>11011.</enum><header>Deduction for qualified business income</header> +<subsection id="H3138EE68599E4DB08F44BA4794D06D29"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Part VI of subchapter B of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> is amended by adding at the end the following new section:</text> <quoted-block changed="added" display-inline="no-display-inline" id="H96F38EF322F2490E9DD1C58BAA224504" reported-display-style="italic" style="OLC"> <section id="H4A93FAB9249F437CBC59B295391060A6"><enum>199A.</enum><header>Qualified business income</header> <subsection id="H524AAEB5738B47F7AF3CCEC199AEF3EA"><enum>(a)</enum><header>In general</header><text>In the case of a taxpayer other than a corporation, there shall be allowed as a deduction for any taxable year an amount equal to the lesser of—</text> +<paragraph id="HFC37F75F465747D4AE9405AA35E69C1A"><enum>(1)</enum><text>the combined qualified business income amount of the taxpayer, or</text> </paragraph> <paragraph id="HD4C39544A1C941CAB86B11F0F1EB50DF"><enum>(2)</enum><text>an amount equal to 23 percent of the excess (if any) of—</text> +<subparagraph id="id9E4853F48C874691B82B5A1F271D5C64"><enum>(A)</enum><text>the taxable income of the taxpayer for the taxable year, over</text> </subparagraph> <subparagraph id="idF0602EED2569428FAB13E310ADD749DA"><enum>(B)</enum><text>any net capital gain (as defined in section 1(h)) of the taxpayer for the taxable year.</text> </subparagraph></paragraph></subsection> +<subsection id="idD18A9866BCFC4DB7921139B5923B5AA3"><enum>(b)</enum><header>Combined qualified business income amount</header><text>For purposes of this section—</text> <paragraph id="id07FDA98BFE5947AFB1C45492A553B3E5"><enum>(1)</enum><header>In general</header><text>The term <term>combined qualified business income amount</term> means, with respect to any taxable year, an amount equal to—</text> +<subparagraph id="id3AC35D40F95D495C9875FEFCF4A88C22"><enum>(A)</enum><text>the sum of the amounts determined under paragraph (2) for each qualified trade or business carried on by the taxpayer, plus</text> </subparagraph> <subparagraph id="id61D377E2C8C848EA948CE50B281F5B4C"><enum>(B)</enum><text>23 percent of the aggregate amount of the qualified REIT dividends and qualified cooperative dividends of the taxpayer for the taxable year.</text> </subparagraph></paragraph> +<paragraph id="id041AA1DF1A814BDF85A47A57BF83246F"><enum>(2)</enum><header>Determination of deductible amount for each trade or business</header><text>The amount determined under this paragraph with respect to any qualified trade or business is the lesser of—</text> <subparagraph id="idD9A829EF061F408680CE442DDF4ABA14"><enum>(A)</enum><text>23 percent of the taxpayer's qualified business income with respect to the qualified trade or business, or</text> </subparagraph> +<subparagraph id="id3E067147D39C48878B94656F5E5AB067"><enum>(B)</enum><text>50 percent of the W–2 wages with respect to the qualified trade or business.</text> </subparagraph></paragraph> <paragraph id="idC7CB2A7D46694FA7BF312BE9F086583B"><enum>(3)</enum><header>Modifications to the wage limit based on taxable income</header> <subparagraph id="id80FAA6BE44074317BE6550EEEDAD35CB"><enum>(A)</enum><header>Exception from wage limit</header><text>In the case of any taxpayer whose taxable income for the taxable year does not exceed the threshold amount, paragraph (2) shall be applied without regard to subparagraph (B).</text> </subparagraph> +<subparagraph id="id5A8F42B9C7A3468AAA75D2D6F149DC74"><enum>(B)</enum><header>Phase-in of limit for certain taxpayers</header> +<clause id="idB700A4DCDE05455390F873E3EE28938D"><enum>(i)</enum><header>In general</header><text>If—</text> <subclause id="idDF712F1F84734B3ABE54A4DA2B26F9A7"><enum>(I)</enum><text>the taxable income of a taxpayer for any taxable year exceeds the threshold amount, but does not exceed the sum of the threshold amount plus $50,000 ($100,000 in the case of a joint return), and</text> </subclause> +<subclause id="id5E05CB85F9644885A23366BAB2573EA2"><enum>(II)</enum><text>the amount determined under paragraph (2)(B) (determined without regard to this subparagraph) with respect to any qualified trade or business carried on by the taxpayer is less than the amount determined under paragraph (2)(A) with respect such trade or business,</text> </subclause><continuation-text continuation-text-level="clause">then paragraph (2) shall be applied with respect to such trade or business without regard to subparagraph (B) thereof and by reducing the amount determined under subparagraph (A) thereof by the amount determined under clause (ii).</continuation-text></clause> <clause id="id5F7C917FA0E24A2981C8A6AFE3E1B2EC"><enum>(ii)</enum><header>Amount of reduction</header><text>The amount determined under this subparagraph is the amount which bears the same ratio to the excess amount as—</text> +<subclause id="id674408D5573E4B3ABA1CD68E756F08F7"><enum>(I)</enum><text>the amount by which the taxpayer's taxable income for the taxable year exceeds the threshold amount, bears to</text> </subclause> <subclause id="id428397C88269418094D23FC48DD1F011"><enum>(II)</enum><text>$50,000 ($100,000 in the case of a joint return).</text> </subclause></clause> +<clause id="id4B027C572E6E495C93DD71587CAA6DC2"><enum>(iii)</enum><header>Excess amount</header><text>For purposes of clause (ii), the excess amount is the excess of—</text> <subclause id="id3BD7D428821D4926B73A26FCF1BD5160"><enum>(I)</enum><text>the amount determined under paragraph (2)(A) (determined without regard to this paragraph), over</text> </subclause> +<subclause id="idC18B34B16D98460384D5BFDACDFFC85C"><enum>(II)</enum><text>the amount determined under paragraph (2)(B) (determined without regard to this paragraph).</text> </subclause></clause></subparagraph></paragraph> <paragraph id="id3BBDB6C7D54F42E3BD29F55B77E474A6"><enum>(4)</enum><header>Wages, etc</header> <subparagraph id="idAB7F55E8ABF24F05BAFCFA032C7CEC8A"><enum>(A)</enum><header>In general</header><text>The term <term>W–2 wages</term> means, with respect to any person for any taxable year of such person, the amounts described in paragraphs (3) and (8) of section 6051(a) paid by such person with respect to employment of employees by such person during the calendar year ending during such taxable year.</text> </subparagraph> +<subparagraph id="idE5301599C3AE4D628145B5185DCC2BEB"><enum>(B)</enum><header>Limitation to wages attributable to qualified business income</header><text>Such term shall not include any amount which is not properly allocable to qualified business income for purposes of subsection (c)(1).</text> </subparagraph> <subparagraph id="idC50DB5493FDC4E58866106F56E8EFDA8"><enum>(C)</enum><header>Return requirement</header><text>Such term shall not include any amount which is not properly included in a return filed with the Social Security Administration on or before the 60th day after the due date (including extensions) for such return.</text> </subparagraph></paragraph> +<paragraph id="id19C0E043DE9F4D15B7DE76502B74D255"><enum>(5)</enum><header>Acquisitions, dispositions, and short taxable years</header><text>The Secretary shall provide for the application of this subsection in cases of a short taxable year or where the taxpayer acquires, or disposes of, the major portion of a trade or business or the major portion of a separate unit of a trade or business during the taxable year.</text> </paragraph></subsection> <subsection id="H9F8EE5B9CD2240C2935BB58F61809CF5"><enum>(c)</enum><header>Qualified business income</header><text display-inline="yes-display-inline">For purposes of this section—</text> +<paragraph id="idD38F01A54FB749F4A765268D6DF1932E"><enum>(1)</enum><header>In general</header><text>The term <term>qualified business income</term> means, for any taxable year, the net amount of qualified items of income, gain, deduction, and loss with respect to any qualified trade or business of the taxpayer.</text> </paragraph> <paragraph id="id085506F94C5E4D75A27FCE641632790A"><enum>(2)</enum><header>Carryover of losses</header><text>If the net amount of qualified income, gain, deduction, and loss with respect to qualified trade or businesses of the taxpayer amount for any taxable year is less than zero, such amount shall be treated as a loss from a qualified trade or business in the succeeding taxable year.</text> </paragraph> +<paragraph id="id5AA8A339E50B404DB3318899FBCE1AAC"><enum>(3)</enum><header>Qualified items of income, gain, deduction, and loss</header><text>For purposes of this subsection—</text> <subparagraph id="id64468C35D4A4428DA97639DBBA921A4E"><enum>(A)</enum><header>In general</header><text>The term <term>qualified items of income, gain, deduction, and loss</term> means items of income, gain, deduction, and loss to the extent such items are—</text> +<clause id="idF68CCFF7A9EC467C900EAFE4D6210816"><enum>(i)</enum><text>effectively connected with the conduct of a trade or business within the United States (within the meaning of section 864(c), determined by substituting <quote>qualified trade or business (within the meaning of section 199A)</quote> for <quote>nonresident alien individual or a foreign corporation</quote> or for <quote>a foreign corporation</quote> each place it appears), and</text> </clause> <clause id="id99F0D9CAEAF04DF8B4F2997A6017AE7D"><enum>(ii)</enum><text>included or allowed in determining taxable income for the taxable year.</text> </clause></subparagraph> +<subparagraph id="id1738BE07533540FF92E2C0F3F4D15E5D"><enum>(B)</enum><header>Exceptions</header><text>The following investment items shall not be taken into account as a qualified item of income, gain, deduction, or loss:</text> <clause id="HCE8D865CC9534A3AAFFA1D7DD6801EDF"><enum>(i)</enum><text>Any item of short-term capital gain, short-term capital loss, long-term capital gain, or long-term capital loss.</text> </clause> +<clause id="H80D5CCBE14D643488C564720A0A4C119"><enum>(ii)</enum><text>Any dividend, income equivalent to a dividend, or payment in lieu of dividends described in section 954(c)(1)(G).</text> </clause> <clause id="H43EE779956FA4618ACF485ED4E89F491"><enum>(iii)</enum><text>Any interest income other than interest income which is properly allocable to a trade or business.</text> </clause> +<clause id="H4D1B6197F2B34D629F4CED07FC523180"><enum>(iv)</enum><text>Any item of gain or loss described in subparagraph (C) or (D) of section 954(c)(1) (applied by substituting <quote>qualified trade or business</quote> for <quote>controlled foreign corporation</quote>).</text> </clause> <clause id="HF8807EE7DB5A4729ABA17C587FC27A9E"><enum>(v)</enum><text>Any item of income, gain, deduction, or loss taken into account under section 954(c)(1)(F) (determined without regard to clause (ii) thereof and other than items attributable to notional principal contracts entered into in transactions qualifying under section 1221(a)(7)).</text> </clause> +<clause id="H7755B42EF0474A6BAE04524C463B7B12"><enum>(vi)</enum><text>Any amount received from an annuity which is not received in connection with the trade or business.</text> </clause> <clause id="H4993761F2A3546CD91FE9ADE4C0574C4"><enum>(vii)</enum><text>Any item of deduction or loss properly allocable to an amount described in any of the preceding clauses.</text> </clause></subparagraph></paragraph> +<paragraph id="id7E833E4FA1884A38BBBFC07CC3C0333C"><enum>(4)</enum><header>Treatment of reasonable compensation and guaranteed payments</header><text>Qualified business income shall not include—</text> <subparagraph id="id95EEBEE7F86140C18098167D0B6F39F6"><enum>(A)</enum><text>reasonable compensation paid to the taxpayer by any qualified trade or business of the taxpayer for services rendered with respect to the trade or business,</text> </subparagraph> +<subparagraph id="id97539A3B909945598A57EB687BCB2019"><enum>(B)</enum><text>any guaranteed payment described in section 707(c) paid to a partner for services rendered with respect to the trade or business, and</text> </subparagraph> <subparagraph id="idE1D6E7C471BC45E6BF79A051CA67BE18"><enum>(C)</enum><text>to the extent provided in regulations, any payment described in section 707(a) to a partner for services rendered with respect to the trade or business.</text> </subparagraph></paragraph></subsection> +<subsection id="H16617027306C4D5589B668BDB2675561"><enum>(d)</enum><header>Qualified trade or business</header><text>For purposes of this section—</text> <paragraph id="id292669787B80438695E9EA44D3D6E273"><enum>(1)</enum><header>In general</header><text>The term <term>qualified trade or business</term> means any trade or business other than a specified service trade or business or the trade or business of performing services as an employee.</text> </paragraph> +<paragraph id="idB185B69662C3403BA41BB8FA2F058F3F"><enum>(2)</enum><header>Specified service trade or business</header><text>The term <term>specified service trade or business</term> means any trade or business involving the performance of services described in section 1202(e)(3)(A), including investing and investment management, trading, or dealing in securities (as defined in section 475(c)(2)), partnership interests, or commodities (as defined in section 475(e)(2)).</text> </paragraph> <paragraph commented="no" display-inline="no-display-inline" id="id881630294A944335A7072DE2382B9D6C"><enum>(3)</enum><header display-inline="yes-display-inline">Exception for specified service businesses based on taxpayer's income</header> <subparagraph commented="no" display-inline="no-display-inline" id="idEFB2DCA2767848349EE8223188E4C870"><enum>(A)</enum><header display-inline="yes-display-inline">In general</header><text display-inline="yes-display-inline">If, for any taxable year, the taxable income of any taxpayer is less than the sum of the threshold amount plus $50,000 ($100,000 in the case of a joint return), then—</text> +<clause commented="no" display-inline="no-display-inline" id="idC7CE182B537946BEB6CADA87DC788C9A"><enum>(i)</enum><text>the exception under paragraph (1) shall not apply to specified service trades or businesses of the taxpayer for the taxable year, but</text> </clause> <clause commented="no" display-inline="no-display-inline" id="id4389F02A37B646378288CA669BB5AB82"><enum>(ii)</enum><text>only the applicable percentage of qualified items of income, gain, deduction, or loss, and the W–2 wages, of the taxpayer allocable to such specified service trades or businesses shall be taken into account in computing the qualified business income and W–2 wages of the taxpayer for the taxable year for purposes of applying this section.</text> </clause></subparagraph> +<subparagraph id="id64C0889B042341BE886361E2279D66FE"><enum>(B)</enum><header>Applicable percentage</header><text>For purposes of subparagraph (A), the term <term>applicable percentage</term> means, with respect to any taxable year, 100 percent reduced (not below zero) by the percentage equal to the ratio of—</text> <clause id="idAA0E6423D50748649FFEBD1CB25431C5"><enum>(i)</enum><text>the taxable income of the taxpayer for the taxable year in excess of the threshold amount, bears to</text> </clause> +<clause id="id84506EACA24C4F8194A75FABA6515AC5"><enum>(ii)</enum><text>$50,000 ($100,000 in the case of a joint return).</text> </clause></subparagraph></paragraph></subsection> <subsection id="idE957714233524220B3E3969C3CFED136"><enum>(e)</enum><header>Other definitions</header><text>For purposes of this section—</text> +<paragraph id="id67D3D1F948E248A38D76849D5F6EB1BE"><enum>(1)</enum><header>Taxable income</header><text>Taxable income shall be computed without regard to the deduction allowable under this section.</text> </paragraph> <paragraph id="idA22DE4D92E644256866365C5F60BCCD2"><enum>(2)</enum><header>Threshold amount</header> <subparagraph id="id2FFE5F997CA14E72A7A61715882D730E"><enum>(A)</enum><header>In general</header><text>The term <term>threshold amount</term> means $250,000 (200 percent of such amount in the case of a joint return).</text> </subparagraph> +<subparagraph id="id886c14dd47684ab3b9e5d13aac202877"><enum>(B)</enum><header>Inflation adjustment</header><text>In the case of any taxable year beginning after 2018, the dollar amount in paragraph (1) shall be increased by an amount equal to—</text> <clause id="ida876cb6fe2574fe29035c3d185085851"><enum>(i)</enum><text>such dollar amount, multiplied by</text> </clause> +<clause id="id123a26db35c34222ac60338f8408e226"><enum>(ii)</enum><text>the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting <quote>calendar year 2017</quote> for <quote>calendar year 2016</quote> in subparagraph (A)(ii) thereof.</text> </clause><continuation-text continuation-text-level="subparagraph">If any amount as increased under the preceding sentence is not a multiple of $1,000, such amount shall be rounded to the nearest multiple of $1,000.</continuation-text></subparagraph></paragraph> <paragraph id="id77811ACDAC9841C98DD03533447ABD7B"><enum>(3)</enum><header>Qualified REIT dividend</header><text>The term <term>qualified REIT dividend</term> means any dividend from a real estate investment trust received during the taxable year which—</text> +<subparagraph commented="no" display-inline="no-display-inline" id="idC51AA7069BC64E849DA4DD690CD4B2D1"><enum>(A)</enum><text display-inline="yes-display-inline">is not a capital gain dividend, as defined in section 857(b)(3), and</text> </subparagraph> <subparagraph id="idC1CD64991CC84210B2915594164C6904"><enum>(B)</enum><text>is not qualified dividend income, as defined in section 1(h)(11).</text> </subparagraph></paragraph> +<paragraph id="idDB8547559725482D84E24EC4C4A15C8A"><enum>(4)</enum><header>Qualified cooperative dividend</header><text>The term <term>qualified cooperative dividend</term> means any patronage dividend (as defined in section 1388(a)), any per-unit retain allocation (as defined in section 1388(f)), and any qualified written notice of allocation (as defined in section 1388(c)), or any similar amount received from an organization described in subparagraph (B)(ii), which—</text> <subparagraph id="id8B2A6CBF865B4B918947631EB25015ED"><enum>(A)</enum><text>is includible in gross income, and</text> </subparagraph> +<subparagraph id="id8691799C683442798AC846C4C95A79C3"><enum>(B)</enum><text>is received from—</text> <clause id="id3BD2DE9A59B74D61BAAB04230D7FB838"><enum>(i)</enum><text>an organization or corporation described in section 501(c)(12) or 1381(a), or</text> </clause> +<clause id="id2B8E83F12C2B48F9AA5C8582B4EA1C16"><enum>(ii)</enum><text>an organization which is governed under this title by the rules applicable to cooperatives under this title before the enactment of subchapter T.</text> </clause></subparagraph></paragraph></subsection> <subsection id="id1BF3230A8F1248B682C927CC01375819"><enum>(f)</enum><header>Special rules</header> <paragraph id="id1473C87FB05047BC8D653B3E50DD42A3"><enum>(1)</enum><header>Application to partnerships and S corporations</header> <subparagraph id="id009EB0414E65452A874E54A23FA452A0"><enum>(A)</enum><header>In general</header><text>In the case of a partnership or S corporation—</text> +<clause id="ide370a6d198924c938733af11115aad7c"><enum>(i)</enum><text>this section shall be applied at the partner or shareholder level,</text> </clause> <clause id="id9aa4e7d57ad04019b1da2c69fbb9437f"><enum>(ii)</enum><text>each partner or shareholder shall take into account such person's allocable share of each qualified item of income, gain, deduction, and loss, and</text> </clause> +<clause id="id592d114a9c404e58aa0dcd906f8b3120"><enum>(iii)</enum><text>each partner or shareholder shall be treated for purposes of subsection (b) as having W–2 wages for the taxable year in an amount equal to such person's allocable share of the W–2 wages of the partnership or S corporation for the taxable year (as determined under regulations prescribed by the Secretary).</text> </clause><continuation-text continuation-text-level="subparagraph">For purposes of clause (iii), a partner's or shareholder's allocable share of W–2 wages shall be determined in the same manner as the partner's or shareholder's allocable share of wage expenses. For purposes of this subparagraph, in the case of an S corporation, an allocable share shall be the shareholder's pro rata share of an item.</continuation-text></subparagraph> <subparagraph id="idA289A9DF99B2445198028F215F6ABC95"><enum>(B)</enum><header>Application to trusts and estates</header><text>This section shall not apply to any trust or estate.</text> </subparagraph> +<subparagraph id="id2C680E7F3A4942778829AFA51B0139F0"><enum>(C)</enum><header>Treatment of trades or business in Puerto Rico</header> +<clause id="id123555BDCDE34BCD879C7CACF83BCD64"><enum>(i)</enum><header>In general</header><text>In the case of any taxpayer with qualified business income from sources within the commonwealth of Puerto Rico, if all such income is taxable under section 1 for such taxable year, then for purposes of determining the qualified business income of such taxpayer for such taxable year, the term <quote>United States</quote> shall include the Commonwealth of Puerto Rico.</text> </clause> <clause id="idE5FBC39274774706978C7C1D0BF7CDB9"><enum>(ii)</enum><header>Special rule for applying wage limitation</header><text>In the case of any taxpayer described in clause (i), the determination of W–2 wages of such taxpayer with respect to any qualified trade or business conducted in Puerto Rico shall be made without regard to any exclusion under section 3401(a)(8) for remuneration paid for services in Puerto Rico.</text> </clause></subparagraph></paragraph> +<paragraph id="id5C1124E486CF40D3AC4956FF02AD3073"><enum>(2)</enum><header>Coordination with minimum tax</header><text>For purposes of determining alternative minimum taxable income under section 55, qualified business income shall be determined without regard to any adjustments under sections 56 through 59.</text> </paragraph> <paragraph id="idE61FF9CDE0424C3494D9361752868534"><enum>(3)</enum><header>Deduction limited to income taxes</header><text>The deduction under subsection (a) shall only be allowed for purposes of this chapter.</text> </paragraph> +<paragraph id="idd4fbbcbe7665490f931e1fc3da901b5a"><enum>(4)</enum><header>Regulations</header><text>The Secretary shall prescribe such regulations as are necessary to carry out the purposes of this section, including regulations—</text> <subparagraph id="idD2895CC24C564DF593EE4B230F3326B5"><enum>(A)</enum><text>for requiring or restricting the allocation of items and wages under this section and such reporting requirements as the Secretary determines appropriate, and</text> </subparagraph> +<subparagraph id="idDE63B04EE8AB485282A1064294A6F865"><enum>(B)</enum><text>for the application of this section in the case of tiered entities.</text> </subparagraph></paragraph></subsection> <subsection id="idEDC50FB262314E4D8C0AD6A10EBB704B"><enum>(g)</enum><header>Deduction allowed to specified agricultural or horticultural cooperatives</header> <paragraph id="idb62ee9da474f497d995cf77d820462dd"><enum>(1)</enum><header>In general</header><text>In the case of any taxable year of a specified agricultural or horticultural cooperative beginning after December 31, 2018, there shall be allowed a deduction in an amount equal to the lesser of—</text> +<subparagraph id="id672BFE863A4E48BDBD49C9C7C23F54FE"><enum>(A)</enum><text>23 percent of the cooperative's taxable income for the taxable year, or</text> </subparagraph> <subparagraph id="idB4974989946C4DC8957DC7CFD5D05E78"><enum>(B)</enum><text>50 percent of the W–2 wages of the cooperative with respect to its trade or business.</text> </subparagraph></paragraph> +<paragraph id="id2a926ea0967e4f71b57aceda7eb51d25"><enum>(2)</enum><header>Specified agricultural or horticultural cooperative</header><text>For purposes of this subsection, the term <term>specified agricultural or horticultural cooperative</term> means an organization to which part I of subchapter T applies which is engaged in—</text> <subparagraph id="idb452f6eb1d644f8aad37c17ab8de4f38"><enum>(A)</enum><text>the manufacturing, production, growth, or extraction in whole or significant part of any agricultural or horticultural product,</text> </subparagraph> +<subparagraph id="id66f5417acf334d66bd7af84d94623c19"><enum>(B)</enum><text>the marketing of agricultural or horticultural products which its patrons have so manufactured, produced, grown, or extracted, or</text> </subparagraph> <subparagraph id="id570f9861c4f2485098803289fc09d77c"><enum>(C)</enum><text>the provision of supplies, equipment, or services to farmers or to organizations described in subparagraph (A) or (B).</text> </subparagraph></paragraph></subsection> +<subsection id="id71799BB0EC2443B49DE3794FCF23080D"><enum>(h)</enum><header>Termination</header><text>This section shall not apply to taxable years beginning after December 31, 2025.</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection id="id5F45AC4523464762A023F3037EF305FA"><enum>(b)</enum><header>Application to publicly traded partnerships</header> <paragraph id="idEC60391BC545442BAB2DE2BD696FF221"><enum>(1)</enum><header>In general</header><text>Section 199A(b)(1)(B), as added by subsection (a), is amended by striking <quote>and qualified cooperative dividends</quote> and inserting <quote>, qualified cooperative dividends, and qualified publicly traded partnership income</quote>.</text> </paragraph> +<paragraph id="id6CB52AEDE321414AAB5A7D9D8F3655AF"><enum>(2)</enum><header>Qualified publicly traded partnership income</header><text>Section 199A(e), as added by subsection (a), is amended by adding at the end the following new paragraph:</text> <quoted-block changed="added" display-inline="no-display-inline" id="id78472EB0BAD741B98F99107C6B72BE8A" reported-display-style="italic" style="OLC"> <paragraph id="id7B1A5CB849B847FABB05A9A7C0F80DB4"><enum>(5)</enum><header>Qualified publicly traded partnership income</header><text>The term <term>qualified publicly traded partnership income</term> means, with respect to any qualified trade or business of a taxpayer, the sum of—</text> +<subparagraph id="id9965175B61A04EFC8E7F5AB86483F616"><enum>(A)</enum><text>the net amount of such taxpayer's allocable share of each qualified item of income, gain, deduction, and loss (as defined in subsection (c)(3) and determined after the application of subsection (c)(4)) from a publicly traded partnership (as defined in section 7704(a)) which is not treated as a corporation under section 7704(c), plus</text> </subparagraph> <subparagraph id="id918DF864EFA6447DA35299749FD50D43"><enum>(B)</enum><text>any gain recognized by such taxpayer upon disposition of its interest in such partnership to the extent such gain is treated as an amount realized from the sale or exchange of property other than a capital asset under section 751(a).</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> +<paragraph id="id7690AD63134E4F089BE568029A2A3DD2"><enum>(3)</enum><header>Conforming amendment</header><text>Section 199A(c)(1), as added by subsection (a), is amended by adding at the end the following new sentence: <quote>Such term shall not include any qualified publicly traded partnership income.</quote>.</text> </paragraph></subsection> <subsection commented="no" id="id55DEA88E39F549219666BFA8E21A2288"><enum>(c)</enum><header>Accuracy-related penalty on determination of applicable percentage</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/6662">Section 6662(d)(1)</external-xref> is amended by inserting at the end the following new subparagraph:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="idBAAB4847DADE46BFB93DE21CA266918C" reported-display-style="italic" style="OLC"> +<subparagraph commented="no" id="idC195D416BC014EAA91520F07801534E5"><enum>(C)</enum><header>Special rule for taxpayers claiming section 199A deduction</header><text>In the case of any taxpayer who claims the deduction allowed under section 199A for the taxable year, subparagraph (A) shall be applied by substituting <quote>5 percent</quote> for <quote>10 percent</quote>.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection commented="no" id="id6A111AC6BE134A2FBFBA12EE19FCE7CF"><enum>(d)</enum><header>Conforming amendments</header> <paragraph commented="no" id="idA26E7F9816E1428BAB4011F3D5ECB247"><enum>(1)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/170">Section 170(b)(2)(D)</external-xref> is amended by striking <quote>, and</quote> at the end of clause (iv), by redesignating clause (v) as clause (vi), and by inserting after clause (iv) the following new clause:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="idF7E877E5A5394FA5942401867A3B83FC" reported-display-style="italic" style="OLC"> +<clause commented="no" id="idFF8F544C3A334CC9B40F22C82E61B66A"><enum>(v)</enum><text>section 199A, and</text></clause><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> <paragraph commented="no" id="id331ED4E302F847E5AE3D85DB9D9BF7BD"><enum>(2)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/172">Section 172(d)</external-xref> is amended by adding at the end the following new paragraph:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="id8E74C03383514D8BAE526086B51B8E57" reported-display-style="italic" style="OLC"> +<paragraph commented="no" id="id682DB59E71984B19BFFF6EF3493435F8"><enum>(8)</enum><header>Qualified business income deduction</header><text>The deduction under section 199A shall not be allowed.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> <paragraph commented="no" id="id9DCEE4DE2A0A4B45AA4F3DFCCEA27CEB"><enum>(3)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/246">Section 246(b)(1)</external-xref> is amended by inserting <quote>199A,</quote> before <quote>243(a)(1)</quote>.</text> </paragraph> +<paragraph commented="no" display-inline="no-display-inline" id="id83049E2DFEFB407CA65ED0C657D142AF"><enum>(4)</enum><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/613">Section 613(a)</external-xref> is amended by inserting <quote>and without the deduction under section 199A</quote> after <quote>and without the deduction under section 199</quote>.</text> </paragraph> <paragraph commented="no" display-inline="no-display-inline" id="id8D0E67949E79420D8689791039DA8174"><enum>(5)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/613A">Section 613A(d)(1)</external-xref> is amended by redesignating subparagraphs (C), (D), and (E) as subparagraphs (D), (E), and (F), respectively, and by inserting after subparagraph (B), the following new subparagraph:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="id4BB507E58D8A4FE68C18BBCC7FBCACEF" reported-display-style="italic" style="OLC"> +<subparagraph commented="no" display-inline="no-display-inline" id="idE371AA23BF45453CBACA795F1EB6342F"><enum>(C)</enum><text>any deduction allowable under section 199A,</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> <paragraph commented="no" id="id6C02F74111D64F2F9D1ED6DDAA7D132B"><enum>(6)</enum><text display-inline="yes-display-inline">The table of sections for part VI of subchapter B of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> is amended by inserting at the end the following new item:</text> +<quoted-block changed="added" id="ideecfe31c-01db-40c0-b2e2-90020ceae091" reported-display-style="italic" style="OLC"> +<toc changed="added" reported-display-style="italic"> +<toc-entry idref="H4A93FAB9249F437CBC59B295391060A6" level="section">Sec. 199A. Qualified business income.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph></subsection> +<subsection id="H6D820BD2AED84F3F9D293CDA5B4190A1"><enum>(e)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2017.</text> </subsection></section> <section commented="no" id="idE05B701D69034609B9AFEF58CF749410"><enum>11012.</enum><header>Limitation on losses for taxpayers other than corporations</header> <subsection commented="no" id="id9CF78E34E5AC44CDB445007553C8A044"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/461">Section 461</external-xref> is amended by adding at the end the following new subsection:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="id34429BF0254E4A88912DE64E744604B6" reported-display-style="italic" style="OLC"> +<subsection commented="no" id="idbbaad12046a14aa0a6d0be3adc0f4f56"><enum>(l)</enum><header>Limitation on excess business losses of noncorporate taxpayers</header> +<paragraph commented="no" id="id86856e754fc441ea84aaf5b480d89d6e"><enum>(1)</enum><header>Limitation</header><text>In the case of taxable year of a taxpayer other than a corporation beginning after December 31, 2017, and before January 1, 2026—</text> <subparagraph commented="no" id="id058BDC73A3CF4502B1DFB51A98E93750"><enum>(A)</enum><text>subsection (j) (relating to limitation on excess farm losses of certain taxpayers) shall not apply, and</text> </subparagraph> +<subparagraph commented="no" id="idDE5CCA52827E46C6BC0DDC61E2288A85"><enum>(B)</enum><text>any excess business loss of the taxpayer for the taxable year shall not be allowed.</text> </subparagraph></paragraph> <paragraph commented="no" id="idfaa75415deae4cee8b04b173b70e0348"><enum>(2)</enum><header>Disallowed loss carryover</header><text>Any loss which is disallowed under paragraph (1) shall be treated as a net operating loss carryover to the following taxable year under section 172.</text> </paragraph> +<paragraph commented="no" id="idb53cb76877814846a7403a57bf0671d6"><enum>(3)</enum><header>Excess business loss</header><text>For purposes of this subsection—</text> <subparagraph commented="no" id="id118d4782148b494483402e4b5fed92c0"><enum>(A)</enum><header>In general</header><text>The term <term>excess business loss</term> means the excess (if any) of—</text> +<clause commented="no" id="idfc7819b7011744bf974cc96d33af60a6"><enum>(i)</enum><text>the aggregate deductions of the taxpayer for the taxable year which are attributable to trades or businesses of such taxpayer (determined without regard to whether or not such deductions are disallowed for such taxable year under paragraph (1)), over</text> </clause> <clause commented="no" id="id93e6af1f4eec497bbf6a208472369be2"><enum>(ii)</enum><text>the sum of—</text> +<subclause commented="no" id="id1f593e9139d44b4db5eef26100234e8b"><enum>(I)</enum><text>the aggregate gross income or gain of such taxpayer for the taxable year which is attributable to such trades or businesses, plus</text> </subclause> <subclause commented="no" id="id4b4c8a6f8b634bc2922682931143ced1"><enum>(II)</enum><text>$250,000 (200 percent of such amount in the case of a joint return).</text> </subclause></clause></subparagraph> +<subparagraph id="idfceb3ea331894bd288912d7a4f667d04"><enum>(B)</enum><header>Adjustment for inflation</header><text>In the case of any taxable year beginning after December 31, 2018, the $250,000 amount in subparagraph (A)(ii)(II) shall be increased by an amount equal to—</text> <clause id="id249533f1aa41480baee18c2380e0e7dd"><enum>(i)</enum><text>such dollar amount, multiplied by</text> </clause> +<clause id="idE99AED7FC9CE4D3B8926A5D2D0B5435F"><enum>(ii)</enum><text>the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting <quote>2017</quote> for <quote>2016</quote> in subparagraph (A)(ii) thereof.</text> <continuation-text continuation-text-level="clause">If any amount as increased under the preceding sentence is not a multiple of $1,000, such amount shall be rounded to the nearest multiple of $1,000.</continuation-text></clause></subparagraph></paragraph> <paragraph commented="no" id="id9e1d4fb21f2140d89851b4a4f703900e"><enum>(4)</enum><header>Application of subsection in case of partnerships and s corporations</header><text>In the case of a partnership or S corporation—</text> +<subparagraph commented="no" id="id79e406c1b976457b9e9cf05b279dfdad"><enum>(A)</enum><text>this subsection shall be applied at the partner or shareholder level, and</text> </subparagraph> <subparagraph commented="no" id="id8a78e07049c54f0f9bf842c1d0b9e894"><enum>(B)</enum><text>each partner's or shareholder's allocable share of the items of income, gain, deduction, or loss of the partnership or S corporation for any taxable year from trades or businesses attributable to the partnership or S corporation shall be taken into account by the partner or shareholder in applying this subsection to the taxable year of such partner or shareholder with or within which the taxable year of the partnership or S corporation ends.</text> </subparagraph><continuation-text commented="no" continuation-text-level="paragraph">For purposes of this paragraph, in the case of an S corporation, an allocable share shall be the shareholder’s pro rata share of an item.</continuation-text></paragraph> +<paragraph commented="no" id="id5c4f51405a8643628b45c72583f1b51c"><enum>(5)</enum><header>Additional reporting</header><text>The Secretary shall prescribe such additional reporting requirements as the Secretary determines appropriate to carry out the purposes of this subsection.</text> </paragraph> <paragraph commented="no" id="ida46d2649ea194ac48c9c03b6101177ac"><enum>(6)</enum><header>Coordination with section 469</header><text>This subsection shall be applied after the application of section 469.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection commented="no" id="id18F39A7BB45A425ABC6461C3C98D269D"><enum>(b)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2017.</text> </subsection></section></part> <part id="id16B4A9FA88C64ED28BDC43B99DC9ACFC" style="OLC"><enum>III</enum><header>Tax benefits for families and individuals</header> <section id="id718E8BEA5906450A9281AD827C6BABF9"><enum>11021.</enum><header>Increase in standard deduction</header> <subsection id="idE8CFC1ED543841A491D7C1936682EA43"><enum>(a)</enum><header>In general</header><text>Subsection (c) of <external-xref legal-doc="usc" parsable-cite="usc/26/63">section 63</external-xref> is amended by adding at the end the following new paragraph:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="idCAEE213BF6404B678A53E285193DF74A" reported-display-style="italic" style="OLC"> +<paragraph id="id4639B9F4B45F4C69B7BF017B26215136"><enum>(7)</enum><header>Special rules for taxable years 2018 through 2025</header><text>In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026—</text> <subparagraph id="id597FD02CDCF349739A0DBEA505C49356"><enum>(A)</enum><header>Increase in standard deduction</header><text>Paragraph (2) shall be applied—</text> +<clause id="id67D8C437DC83479A83C4D1CE335084D6"><enum>(i)</enum><text>by substituting <quote>$18,000</quote> for <quote>$4,400</quote> in subparagraph (B), and</text> </clause> <clause id="idD48BE35080A84877AB32A168C6AFD420"><enum>(ii)</enum><text>by substituting <quote>$12,000</quote> for <quote>$3,000</quote> in subparagraph (C).</text> </clause></subparagraph> +<subparagraph id="id35C6649C149B456E888060DFF0838153"><enum>(B)</enum><header>Adjustment for inflation</header> +<clause id="id18C3F25C69C244B3904D75069BD853B7"><enum>(i)</enum><header>In general</header><text>Paragraph (4) shall not apply to the dollar amounts contained in paragraphs (2)(B) and (2)(C).</text> </clause> <clause id="idDA782793B8E5481581C641FE499DB796"><enum>(ii)</enum><header>Adjustment of increased amounts</header><text>In the case of a taxable year beginning after 2018, the $18,000 and $12,000 amounts in subparagraph (A) shall each be increased by an amount equal to—</text> +<subclause id="id6E1778675C704477BF64035E4880B126"><enum>(I)</enum><text>such dollar amount, multiplied by</text> </subclause> <subclause id="id2DC7FE684FF041098DAC40B602B95195"><enum>(II)</enum><text>the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting <quote>2017</quote> for <quote>2016</quote> in subparagraph (A)(ii) thereof.</text></subclause></clause></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection id="idC2FC19925B954E75BE3F8B9BA606A0BC"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to taxable years beginning after December 31, 2017.</text> </subsection></section> <section id="idF997885B9633440EBD634903C47F2133"><enum>11022.</enum><header>Increase in and modification of child tax credit</header> <subsection id="idB6135628D88C40658015B36AB03C8158"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/24">Section 24</external-xref> is amended by adding at the end the following new subsection:</text> +<quoted-block act-name="" changed="added" id="idD683E6089A4F43D3B24B3E8064A4CC4F" reported-display-style="italic" style="OLC"> +<subsection id="id9B3C7E28A5A14624B493136372AF1D9E"><enum>(h)</enum><header>Special rules for taxable years 2018 through 2025</header> +<paragraph id="id5A029D84181E494FB8A922CCDB9C9380"><enum>(1)</enum><header>In general</header><text>In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, this section shall be applied as provided in paragraphs (2), (3), (5), (6), (7), and (8). In the case of taxable year beginning after December 31, 2017 and before January 1, 2025, this section shall be applied as provided in paragraph (4).</text> </paragraph> <paragraph id="id2972B8CB67924C36818F9A7563BE3EB9"><enum>(2)</enum><header>Credit amount</header><text>Subsection (a) shall be applied by substituting <quote>$2,000</quote> for <quote>$1,000</quote>.</text> </paragraph> +<paragraph id="id079C6F39061C45449EAFB8A16A85706A"><enum>(3)</enum><header>Limitation</header><text>In lieu of the amount determined under subsection (b)(2), the threshold amount shall be $500,000.</text> </paragraph> <paragraph commented="no" display-inline="no-display-inline" id="idC9121AE58C2B42C9A84924FF2D02F380"><enum>(4)</enum><header display-inline="yes-display-inline">Definition of qualifying child</header><text display-inline="yes-display-inline">Paragraph (1) of subsection (c) shall be applied by substituting <quote>18</quote> for <quote>17</quote>.</text> </paragraph> +<paragraph id="id94A08D5405A5477EBBDFA076F54B6372"><enum>(5)</enum><header>Partial credit allowed for certain other dependents</header> +<subparagraph id="id8AAA5181DDF64A468E1454CBE9E4327C"><enum>(A)</enum><header>In general</header><text>The credit determined under subsection (a) (after the application of paragraph (2)) shall be increased by $500 for each dependent of the taxpayer (as defined in section 152) other than a qualifying child described in subsection (c) (after the application of paragraph (4)).</text> </subparagraph> <subparagraph commented="no" display-inline="no-display-inline" id="idE6AF193A032540058A2EF1B2FAFD7CE5"><enum>(B)</enum><header display-inline="yes-display-inline">Exception for certain noncitizens</header><text display-inline="yes-display-inline">Subparagraph (A) shall not apply with respect to any individual who would not be a dependent if subparagraph (A) of section 152(b)(3) were applied without regard to all that follows <quote>resident of the United States</quote>.</text> </subparagraph></paragraph> +<paragraph commented="no" display-inline="no-display-inline" id="id7E46410EB754480DAEE380BDE619020E"><enum>(6)</enum><header>Maximum amount of refundable credit</header> +<subparagraph commented="no" display-inline="no-display-inline" id="id2DBA11929A444A7F9DDD834E6D64D1CF"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">Subsection (d)(1)(A) shall be applied without regard to paragraphs (2) and (5) of this subsection.</text> </subparagraph> <subparagraph id="id655C94426FBE4509A83DCDC29303D6CF"><enum>(B)</enum><header>Adjustment for inflation</header><text>In the case of a taxable year beginning after 2017, subsection (d)(1)(A) shall be applied as if the $1,000 amount in subsection (a) were increased (but not to exceed the amount under paragraph (2) of this subsection) by an amount equal to—</text> +<clause id="id38201E3C07574F63AB2A30716936ABA6"><enum>(i)</enum><text>such dollar amount, multiplied by</text> </clause> <clause id="id09BCDBBF0DDA4085967328C6A8D0D2B5"><enum>(ii)</enum><text>the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins.</text> </clause><continuation-text continuation-text-level="subparagraph">Any increase determined under the preceding sentence shall be rounded to the next highest multiple of $100.</continuation-text></subparagraph></paragraph> +<paragraph id="id18D84BC7C14B4F97BE7334B6AEBCD684"><enum>(7)</enum><header>Earned income threshold for refundable credit</header><text>Subsection (d)(1)(B)(i) shall be applied by substituting <quote>$2,500</quote> for <quote>$3,000</quote>.</text> </paragraph> <paragraph id="idC6E51B52423C434A9CAF56322E896E38"><enum>(8)</enum><header>Social security number required</header><text>No credit shall be allowed under subsection (d) to a taxpayer with respect to any qualifying child unless the taxpayer includes the social security number of such child on the return of tax for the taxable year. For purposes of the preceding sentence, the term <term>social security number</term> means a social security number issued to an individual by the Social Security Administration, but only if the social security number is issued to a citizen of the United States or is issued pursuant to subclause (I) (or that portion of subclause (III) that relates to subclause (I)) of section 205(c)(2)(B)(i) of the Social Security Act.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection id="idC167BD8D7B724E5885F1FD0B5C032EFC"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to taxable years beginning after December 31, 2017.</text> </subsection></section> <section id="idd32a59de82e44d2b82bc81667b69b042"><enum>11023.</enum><header>Increased limitation for certain charitable contributions</header> <subsection id="idefb6fb5456444feeb6750b4801cc2367"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/170">Section 170(b)(1)</external-xref> is amended by redesignating subparagraph (G) as subparagraph (H) and by inserting after subparagraph (F) the following new subparagraph:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="id23bb8d0ebe624a2e8b7d31d618b552b6" reported-display-style="italic" style="OLC"> +<subparagraph id="id83e56c3dd48546ec8c30d58e8663e5f4"><enum>(G)</enum><header>Increased limitation for cash contributions</header> +<clause id="idaa3405e137ae4de7b155b449c1a20fc2"><enum>(i)</enum><header>In general</header><text>In the case of any contribution of cash to an organization described in subparagraph (A), the total amount of such contributions which may be taken into account under subsection (a) for any taxable year beginning after December 31, 2017, and before January 1, 2026, shall not exceed 60 percent of the taxpayer’s contribution base for such year.</text> </clause> <clause id="id72a8a477766446bd83d5d19beed52ac6"><enum>(ii)</enum><header>Carryover</header><text>If the aggregate amount of contributions described in clause (i) exceeds the applicable limitation under clause (i) for any taxable year described in such clause, such excess shall be treated (in a manner consistent with the rules of subsection (d)(1)) as a charitable contribution to which clause (i) applies in each of the 5 succeeding years in order of time.</text> </clause> +<clause id="id21fdc3c0a74a47ae9c9487bb4528e943"><enum>(iii)</enum><header>Coordination with subparagraphs (a) and (b)</header> +<subclause id="id4ef11744b40048ad8b0be3cd17b919d4"><enum>(I)</enum><header>In general</header><text>Contributions taken into account under this subparagraph shall not be taken into account under subparagraph (A).</text> </subclause> <subclause id="id42a8a2724a274ebd978aa4b8b7787e6a"><enum>(II)</enum><header>Limitation reduction</header><text>For each taxable year described in clause (i), and each taxable year to which any contribution under this subparagraph is carried over under clause (ii), subparagraph (A) shall be applied by reducing (but not below zero) the contribution limitation allowed for the taxable year under such subparagraph by the aggregate contributions allowed under this subparagraph for such taxable year, and subparagraph (B) shall be applied by treating any reference to subparagraph (A) as a reference to both subparagraph (A) and this subparagraph.</text></subclause></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection id="id8D2667A7F4E4490E9DBE3AFD3DB7FE3D"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to contributions in taxable years beginning after December 31, 2017.</text> </subsection></section> <section id="idAB1B41B6C2624BFBA8D4C3F48333B975"><enum>11024.</enum><header>Increased contributions to ABLE accounts</header> <subsection id="idB771B7DE168849ABB6E537644F68877F"><enum>(a)</enum><header>Increase in limitation for contributions from compensation of individuals with disabilities</header> <paragraph id="id981E6925AD904E8ABCFA2F21C0260CC5"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/529A">Section 529A(b)(2)(B)</external-xref> is amended to read as follows:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="id5F72CB8CF3B64795B6AD615B37226086" reported-display-style="italic" style="OLC"> +<subparagraph id="idC4238270788347E2A3A7C680F97E83E2"><enum>(B)</enum><text display-inline="yes-display-inline">except in the case of contributions under subsection (c)(1)(C), if such contribution to an ABLE account would result in aggregate contributions from all contributors to the ABLE account for the taxable year exceeding the sum of—</text> <clause id="id783A8BD73E7F4EDB800536C905DC4593"><enum>(i)</enum><text>the amount in effect under section 2503(b) for the calendar year in which the taxable year begins, plus</text> </clause> +<clause id="idCA8E29E8249140B48A1928128F492BC4"><enum>(ii)</enum><text>in the case of any contribution by a designated beneficiary described in paragraph (7) before January 1, 2026, the lesser of—</text> <subclause id="idDB79216E69C6464B9B4E327CB130EE3F"><enum>(I)</enum><text>compensation (as defined by section 219(f)(1)) includible in the designated beneficiary's gross income for the taxable year, or</text> </subclause> +<subclause id="idF4B4B91E51274DBBB7CE35C9DB385D8A"><enum>(II)</enum><text display-inline="yes-display-inline">an amount equal to the poverty line for a one-person household, as determined for the calendar year preceding the calendar year in which the taxable year begins.</text></subclause></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> <paragraph commented="no" display-inline="no-display-inline" id="idA9FEA474257D48979DA45459DB81DE9D"><enum>(2)</enum><header display-inline="yes-display-inline">Responsibility for contribution limitation</header><text display-inline="yes-display-inline">Paragraph (2) of <external-xref legal-doc="usc" parsable-cite="usc/26/529A">section 529A(b)</external-xref> is amended by adding at the end the following: <quote>A designated beneficiary (or a person acting on behalf of such beneficiary) shall maintain adequate records for purposes of ensuring, and shall be responsible for ensuring, that the requirements of subparagraph (B)(ii) are met.</quote></text> </paragraph> +<paragraph id="id0AECF38C3ECD4976B59CEFD683695051"><enum>(3)</enum><header>Eligible designated beneficiary</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/529A">Section 529A(b)</external-xref> is amended by adding at the end the following:</text> <quoted-block changed="added" display-inline="no-display-inline" id="idFF0ADFDD0E834C4194E5A95C1E90109F" reported-display-style="italic" style="OLC"> <paragraph id="id2C2DC5F917D04D42A775BF46F78764BB"><enum>(7)</enum><header>Special rules related to contribution limit</header><text display-inline="yes-display-inline">For purposes of paragraph (2)(B)(ii)—</text> +<subparagraph id="id13C5560E79CB4AD9A71D45213AD84140"><enum>(A)</enum><header>Designated beneficiary</header><text>A designated beneficiary described in this paragraph is an employee (including an employee within the meaning of section 401(c)) with respect to whom—</text> <clause id="id38CA8279EFA745D8962514C64345962E"><enum>(i)</enum><text>no contribution is made for the taxable year to a defined contribution plan (within the meaning of section 414(i)) with respect to which the requirements of section 401(a) or 403(a) are met,</text> </clause> +<clause id="idA97BF4E3CFA64448B4267F2DB08477DB"><enum>(ii)</enum><text>no contribution is made for the taxable year to an annuity contract described in section 403(b), and</text> </clause> <clause id="id58C1E33B189642AF9EB2953776796023"><enum>(iii)</enum><text>no contribution is made for the taxable year to an eligible deferred compensation plan described in section 457(b).</text> </clause></subparagraph> +<subparagraph id="id84486FFDAEB54E81B73075008465CFCE"><enum>(B)</enum><header>Poverty line</header><text display-inline="yes-display-inline">The term <quote>poverty line</quote> has the meaning given such term by section 673 of the Community Services Block Grant Act (<external-xref legal-doc="usc" parsable-cite="usc/42/9902">42 U.S.C. 9902</external-xref>).</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph></subsection> <subsection id="H82E5EC0A2F844ECC836643E0F9DAFD86"><enum>(b)</enum><header>Allowance of saver’s credit for ABLE contributions by account holder</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/25B">Section 25B(d)(1)</external-xref> is amended by striking <quote>and</quote> at the end of subparagraph (B)(ii), by striking the period at the end of subparagraph (C) and inserting <quote>, and</quote>, and by inserting at the end the following:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="HC55FB8BBDA8148518D0C9ECF43F88DE2" reported-display-style="italic" style="OLC"> +<subparagraph id="HEA53565DB9844A9EAD8F715B12416370"><enum>(D)</enum><text display-inline="yes-display-inline">the amount of contributions made before January 1, 2026, by such individual to the ABLE account (within the meaning of section 529A) of which such individual is the designated beneficiary.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection commented="no" display-inline="no-display-inline" id="H224285FC6DDC45B5981A97368367AA91"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.</text> </subsection></section> +<section id="id27141ba046b14f068b155ac2caa8a806"><enum>11025.</enum><header>Rollovers to ABLE programs from 529 programs</header> +<subsection id="idda3ea833866d4dc7be130831f4685557"><enum>(a)</enum><header>In general</header><text>Clause (i) of <external-xref legal-doc="usc" parsable-cite="usc/26/529">section 529(c)(3)(C)</external-xref> is amended by striking <quote>or</quote> at the end of subclause (I), by striking the period at the end of subclause (II) and inserting <quote>, or</quote>, and by adding at the end the following:</text> <quoted-block changed="added" display-inline="no-display-inline" id="id044058103d934167a1f486c951374c5e" reported-display-style="italic" style="OLC"> <subclause id="idb182ae703c064e9bbf20231f515cca82"><enum>(III)</enum><text>before January 1, 2026, to an ABLE account (as defined in section 529A(e)(6)) of the designated beneficiary or a member of the family of the designated beneficiary.</text> </subclause> +<quoted-block-continuation-text quoted-block-continuation-text-level="clause">Subclause (III) shall not apply to so much of a distribution which, when added to all other contributions made to the ABLE account for the taxable year, exceeds the limitation under section 529A(b)(2)(B)(i).</quoted-block-continuation-text><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection commented="no" display-inline="no-display-inline" id="id5d0dd0432cad48fda93ca3d2eb5e3e8b"><enum>(b)</enum><header>Effective date</header><text>The amendments made by this section shall apply to distributions after the date of the enactment of this Act.</text> </subsection></section> <section id="id230F95C7D6204BA593AAC9579A7B17C8" section-type="subsequent-section"><enum>11026.</enum><header>Treatment of certain individuals performing services in the Sinai Peninsula of Egypt</header> <subsection id="idB222FF8674EC41B7A65CA951A8374617"><enum>(a)</enum><header>In general</header><text>For purposes of the following provisions of the Internal Revenue Code of 1986, with respect to the applicable period, a qualified hazardous duty area shall be treated in the same manner as if it were a combat zone (as determined under section 112 of such Code):</text> +<paragraph id="ida1462e1e9958481780c1bd9a4d1a74b1"><enum>(1)</enum><text>Section 2(a)(3) (relating to special rule where deceased spouse was in missing status).</text> </paragraph> <paragraph id="id49776bdc40ce4b63bb2c80c17af25692"><enum>(2)</enum><text>Section 112 (relating to the exclusion of certain combat pay of members of the Armed Forces).</text> </paragraph> +<paragraph id="id354c8019d7ac43668b45ae15a6a1d1f6"><enum>(3)</enum><text>Section 692 (relating to income taxes of members of Armed Forces on death).</text> </paragraph> <paragraph id="id81bfc0ff462f4b2e9887d705183fa980"><enum>(4)</enum><text>Section 2201 (relating to members of the Armed Forces dying in combat zone or by reason of combat-zone-incurred wounds, etc.).</text> </paragraph> +<paragraph id="id7a4a65c6e7834ae19f29d5a0149e8b66"><enum>(5)</enum><text>Section 3401(a)(1) (defining wages relating to combat pay for members of the Armed Forces).</text> </paragraph> <paragraph id="ide9649bf961fe43338b02206ffd7832f8"><enum>(6)</enum><text>Section 4253(d) (relating to the taxation of phone service originating from a combat zone from members of the Armed Forces).</text> </paragraph> +<paragraph id="iddd32936a665b4683bd322df6eb0edb9b"><enum>(7)</enum><text>Section 6013(f)(1) (relating to joint return where individual is in missing status).</text> </paragraph> <paragraph id="idf816ad5b52e04335a18a7dd6a5c65020"><enum>(8)</enum><text>Section 7508 (relating to time for performing certain acts postponed by reason of service in combat zone).</text> </paragraph></subsection> +<subsection id="id9FF4C362BBC640A98CAC1856482BC1C4"><enum>(b)</enum><header>Qualified hazardous duty area</header><text>For purposes of this section, the term <term>qualified hazardous duty area</term> means the Sinai Peninsula of Egypt, if as of the date of the enactment of this section any member of the Armed Forces of the United States is entitled to special pay under section 310 of title 37, United States Code (relating to special pay; duty subject to hostile fire or imminent danger), for services performed in such location. Such term includes such location only during the period such entitlement is in effect.</text> </subsection> <subsection id="id1C9DE07FA1B4438D8012D980E07F06F6"><enum>(c)</enum><header>Applicable period</header> <paragraph id="id362AA81A788A4F869B33EADEE7E1A515"><enum>(1)</enum><header>In general</header><text>Except as provided in paragraph (2), the applicable period is—</text> +<subparagraph id="id4825687C91A9433B8E646BE8A9864D38"><enum>(A)</enum><text>the portion of the first taxable year ending after June 9, 2015, which begins on such date, and</text> </subparagraph> <subparagraph id="idBF151AC9C3814E508EDC8B55A92CCC6F"><enum>(B)</enum><text>any subsequent taxable year beginning before January 1, 2026.</text> </subparagraph></paragraph> +<paragraph id="id38A0DA883D8B43BDBA25AE19782779D7"><enum>(2)</enum><header>Withholding</header><text>In the case of subsection (a)(5), the applicable period is—</text> <subparagraph id="idB08D88F644334BE5A1CD2C4802A0642C"><enum>(A)</enum><text>the portion of the first taxable year ending after the date of the enactment of this Act which begins on such date, and</text> </subparagraph> +<subparagraph id="id128A61A4C2F141D394EB8502522E6447"><enum>(B)</enum><text>any subsequent taxable year beginning before January 1, 2026.</text> </subparagraph></paragraph></subsection> <subsection id="idCB89E6CECB8143E3BE3E31B21748C521"><enum>(d)</enum><header>Effective date</header> <paragraph id="id09BB01F88A4C4A6E98C8153AE515675D"><enum>(1)</enum><header>In general</header><text>Except as provided in paragraph (2), the provisions of this section shall take effect on June 9, 2015.</text> </paragraph> +<paragraph id="id54EF1F40D9174F39940C9EB381231D9C"><enum>(2)</enum><header>Withholding</header><text>Subsection (a)(5) shall apply to remuneration paid after the date of the enactment of this Act.</text> </paragraph></subsection></section> <section id="id80F3EEB873634FE5813BA6C30D94371B"><enum>11027.</enum><header>Extension of waiver of limitations with respect to excluding from gross income amounts received by wrongfully incarcerated individuals</header> <subsection id="H3A64864362224A77ADD106E27C1C2A9F"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 304(d) of the Protecting Americans from Tax Hikes Act of 2015 (<external-xref legal-doc="usc" parsable-cite="usc/26/139F">26 U.S.C. 139F</external-xref> note) is amended by striking <quote>1-year</quote> and inserting <quote>2-year</quote>.</text> </subsection> +<subsection id="H20D4141EDB5D4EC8B6950BBB58930421"><enum>(b)</enum><header>Effective date</header><text>The amendments made by this section shall take effect on the date of the enactment of this Act.</text> </subsection></section> <section id="idB2535F6F7CC943B7BBEFE533BF932051"><enum>11028.</enum><header>Temporary reduction in medical expense deduction floor</header> <subsection id="idC52012144AF349A89B11B1D36200564E"><enum>(a)</enum><header>In general</header><text>Subsection (f) of <external-xref legal-doc="usc" parsable-cite="usc/26/213">section 213</external-xref> is amended to read as follows:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="idAC251D8739174620AF091FF7E132F5D7" reported-display-style="italic" style="OLC"> +<subsection id="idbc9da532a7e0411ca2ce1aa20c69088b"><enum>(f)</enum><header>Special rules for 2013 through 2018</header><text>In the case of any taxable year—</text> <paragraph id="idA2296945E9B94B14B5D8A8E4C010F61F"><enum>(1)</enum><text>beginning after December 31, 2012, and ending before January 1, 2017, in the case of a taxpayer if such taxpayer or such taxpayer's spouse has attained age 65 before the close of such taxable year, and</text> </paragraph> +<paragraph id="id0F40163914FA4444B58AFC3EFF04074F"><enum>(2)</enum><text>beginning after December 31, 2016, and ending before January 1, 2019, in the case of any taxpayer,</text> </paragraph><continuation-text continuation-text-level="subsection">subsection (a) shall be applied with respect to a taxpayer by substituting <quote>7.5 percent</quote> for <quote>10 percent</quote>.</continuation-text></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection id="id8367CC71C347482C90021B6EA484AB0D"><enum>(b)</enum><header>Minimum tax preference not To apply</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/56">Section 56(b)(1)(B)</external-xref> is amended by adding at the end the following new sentence:<quote>This subparagraph shall not apply to taxable years beginning after December 31, 2016, and ending before January 1, 2019</quote>.</text> </subsection> +<subsection id="id6886D39045684D5C9E9276C10E5F1C21"><enum>(c)</enum><header>Effective date</header><text>The amendment made by this section shall apply to taxable years beginning after December 31, 2016.</text> </subsection></section> <section id="idFA924DE9A0B14C4EA25C02449C63E2E7"><enum>11029.</enum><header>Relief for 2016 disaster areas</header> <subsection id="id717E65CCBEA34635827C45B325992D96"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">For purposes of this section, the term <term>2016 disaster area</term> means any area with respect to which a major disaster has been declared by the President under section 401 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act during calendar year 2016.</text> </subsection> +<subsection id="id6e096686081648e0a74e91a84a8ef838"><enum>(b)</enum><header>Special rules for use of retirement funds with respect to areas damaged by 2016 disasters</header> +<paragraph id="ida83b0a0275e946fbb667787dae41072d"><enum>(1)</enum><header>Tax-Favored Withdrawals From Retirement Plans</header> +<subparagraph id="idB862866C2ADA479E8EB2E08019D47AAC"><enum>(A)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/72">Section 72(t)</external-xref> of the Internal Revenue Code of 1986 shall not apply to any qualified 2016 disaster distribution.</text> </subparagraph> <subparagraph id="id48f675e17ffa471997e33030148629d4"><enum>(B)</enum><header>Aggregate dollar limitation</header> <clause id="id7d31d2515f1845d1aff6e090c07cf88a"><enum>(i)</enum><header>In general</header><text>For purposes of this subsection, the aggregate amount of distributions received by an individual which may be treated as qualified 2016 disaster distributions for any taxable year shall not exceed the excess (if any) of—</text> +<subclause id="idf54dfc46cb234a5592e89e1a8a9edd85"><enum>(I)</enum><text>$100,000, over</text> </subclause> <subclause id="ide0bbcbcbfeda4d8fb968642bec4fa51c"><enum>(II)</enum><text>the aggregate amounts treated as qualified 2016 disaster distributions received by such individual for all prior taxable years.</text> </subclause></clause> +<clause id="id4a29d23201df4073ae7789c23ee08dd6"><enum>(ii)</enum><header>Treatment of plan distributions</header><text>If a distribution to an individual would (without regard to clause (i)) be a qualified 2016 disaster distribution, a plan shall not be treated as violating any requirement of this title merely because the plan treats such distribution as a qualified 2016 disaster distribution, unless the aggregate amount of such distributions from all plans maintained by the employer (and any member of any controlled group which includes the employer) to such individual exceeds $100,000.</text> </clause> <clause id="id574320ea26d345519e80bfffc028c7f1"><enum>(iii)</enum><header>Controlled group</header><text>For purposes of clause (ii), the term <term>controlled group</term> means any group treated as a single employer under subsection (b), (c), (m), or (o) of <external-xref legal-doc="usc" parsable-cite="usc/26/414">section 414</external-xref> of the Internal Revenue Code of 1986.</text> </clause></subparagraph> +<subparagraph id="idfe9020b806cd4fa8a836d1cdd57123d0"><enum>(C)</enum><header>Amount distributed may be repaid</header> +<clause id="id34a5624893a84f3ca3ef4036eeefbb4c"><enum>(i)</enum><header>In general</header><text>Any individual who receives a qualified 2016 disaster distribution may, at any time during the 3-year period beginning on the day after the date on which such distribution was received, make one or more contributions in an aggregate amount not to exceed the amount of such distribution to an eligible retirement plan of which such individual is a beneficiary and to which a rollover contribution of such distribution could be made under section 402(c), 403(a)(4), 403(b)(8), 408(d)(3), or 457(e)(16) of the Internal Revenue Code of 1986, as the case may be.</text> </clause> <clause id="id445aa374410d41c2b069e94389cf3462"><enum>(ii)</enum><header>Treatment of repayments of distributions from eligible retirement plans other than iras</header><text>For purposes of the Internal Revenue Code of 1986, if a contribution is made pursuant to clause (i) with respect to a qualified 2016 disaster distribution from an eligible retirement plan other than an individual retirement plan, then the taxpayer shall, to the extent of the amount of the contribution, be treated as having received the qualified 2016 disaster distribution in an eligible rollover distribution (as defined in <external-xref legal-doc="usc" parsable-cite="usc/26/402">section 402(c)(4)</external-xref> of the Internal Revenue Code of 1986) and as having transferred the amount to the eligible retirement plan in a direct trustee to trustee transfer within 60 days of the distribution.</text> </clause> +<clause id="idcfc80ef548d140ab91aebf69cfc3a904"><enum>(iii)</enum><header>Treatment of repayments for distributions from iras</header><text>For purposes of the Internal Revenue Code of 1986, if a contribution is made pursuant to clause (i) with respect to a qualified 2016 disaster distribution from an individual retirement plan (as defined by <external-xref legal-doc="usc" parsable-cite="usc/26/7701">section 7701(a)(37)</external-xref> of the Internal Revenue Code of 1986), then, to the extent of the amount of the contribution, the qualified 2016 disaster distribution shall be treated as a distribution described in section 408(d)(3) of such Code and as having been transferred to the eligible retirement plan in a direct trustee to trustee transfer within 60 days of the distribution.</text> </clause></subparagraph> <subparagraph id="idcf7c20ae49b848e7aaf4b95c9de502fa"><enum>(D)</enum><header>Definitions</header><text>For purposes of this paragraph—</text> +<clause id="id7c3892b94ffc4b7b8a8724bcda3a06bf"><enum>(i)</enum><header>Qualified 2016 disaster distribution</header><text>Except as provided in subparagraph (B), the term <term>qualified 2016 disaster distribution</term> means any distribution from an eligible retirement plan made on or after January 1, 2016, and before January 1, 2018, to an individual whose principal place of abode at any time during calendar year 2016 was located in a disaster area described in subsection (a) and who has sustained an economic loss by reason of the events giving rise to the Presidential declaration described in subsection (a) which was applicable to such area.</text> </clause> <clause id="id2964431a8ca94fee96213f71efcdd64b"><enum>(ii)</enum><header>Eligible retirement plan</header><text>The term <term>eligible retirement plan</term> shall have the meaning given such term by <external-xref legal-doc="usc" parsable-cite="usc/26/402">section 402(c)(8)(B)</external-xref> of the Internal Revenue Code of 1986.</text> </clause></subparagraph> +<subparagraph id="idf650c3ac98b543a5adaf463c14d93432"><enum>(E)</enum><header>Income inclusion spread over 3-year period</header> +<clause id="id9e570b32cf2349238aad2f6d13c40e9a"><enum>(i)</enum><header>In general</header><text>In the case of any qualified 2016 disaster distribution, unless the taxpayer elects not to have this subparagraph apply for any taxable year, any amount required to be included in gross income for such taxable year shall be so included ratably over the 3-taxable-year period beginning with such taxable year.</text> </clause> <clause id="id8952bd17168649f0b0b4ae6573b2929a"><enum>(ii)</enum><header>Special rule</header><text>For purposes of clause (i), rules similar to the rules of subparagraph (E) of <external-xref legal-doc="usc" parsable-cite="usc/26/408A">section 408A(d)(3)</external-xref> of the Internal Revenue Code of 1986 shall apply.</text> </clause></subparagraph> +<subparagraph id="id3d8607ad1fd94fd293b50edcb6f5b113"><enum>(F)</enum><header>Special rules</header> +<clause id="id44901df9eb3e4e7f8663b7ba857955a0"><enum>(i)</enum><header>Exemption of distributions from trustee to trustee transfer and withholding rules</header><text>For purposes of sections 401(a)(31), 402(f), and 3405 of the Internal Revenue Code of 1986, qualified 2016 disaster distribution shall not be treated as eligible rollover distributions.</text> </clause> <clause id="id8b14428e2bfd48c6a086eb36ba552caf"><enum>(ii)</enum><header>Qualified 2016 disaster distributions treated as meeting plan distribution requirements</header><text>For purposes of the Internal Revenue Code of 1986, a qualified 2016 disaster distribution shall be treated as meeting the requirements of sections 401(k)(2)(B)(i), 403(b)(7)(A)(ii), 403(b)(11), and 457(d)(1)(A) of the Internal Revenue Code of 1986.</text> </clause></subparagraph></paragraph> +<paragraph id="idfff15efe5dde4eb1a1b6c0f0b7ae185e"><enum>(2)</enum><header>Provisions Relating to Plan Amendments</header> +<subparagraph id="id353FA32C651E4A268322C45DD29F4A8D"><enum>(A)</enum><header>In general</header><text>If this paragraph applies to any amendment to any plan or annuity contract, such plan or contract shall be treated as being operated in accordance with the terms of the plan during the period described in subparagraph (B)(ii)(I).</text> </subparagraph> <subparagraph id="id1c7b1382c13045ad8c10af4e3cd05f3f"><enum>(B)</enum><header>Amendments to which subsection applies</header> <clause id="idefe79b30d001403d8d4ecdd591183e0c"><enum>(i)</enum><header>In general</header><text>This paragraph shall apply to any amendment to any plan or annuity contract which is made—</text> +<subclause id="id678f41d546a7400ebcaccd0ecbf67523"><enum>(I)</enum><text>pursuant to any provision of this section, or pursuant to any regulation under any provision of this section; and</text> </subclause> <subclause id="idac51656574924152be2bcfec10d8176a"><enum>(II)</enum><text>on or before the last day of the first plan year beginning on or after January 1, 2018, or such later date as the Secretary prescribes.</text> </subclause><continuation-text continuation-text-level="clause">In the case of a governmental plan (as defined in <external-xref legal-doc="usc" parsable-cite="usc/26/414">section 414(d)</external-xref> of the Internal Revenue Code of 1986), subclause (II) shall be applied by substituting the date which is 2 years after the date otherwise applied under subclause (II).</continuation-text></clause> +<clause id="id06bb5b62ec5b4bd68a079f92943bc6f0"><enum>(ii)</enum><header>Conditions</header><text>This paragraph shall not apply to any amendment unless—</text> <subclause id="idefb7d1ea6c674349b84d2d733d33c773"><enum>(I)</enum><text>during the period—</text> +<item id="ida4ae7b410ecf4a068cf17dc92523a619"><enum>(aa)</enum><text>beginning on the date that this section or the regulation described in clause (i)(I) takes effect (or in the case of a plan or contract amendment not required by this section or such regulation, the effective date specified by the plan); and</text> </item> <item id="id031b9fdf42f94a0f8ba8cb421454a779"><enum>(bb)</enum><text>ending on the date described in clause (i)(II) (or, if earlier, the date the plan or contract amendment is adopted),</text> </item><continuation-text continuation-text-level="subclause">the plan or contract is operated as if such plan or contract amendment were in effect; and</continuation-text></subclause> +<subclause id="id57c76361a75d449b97ceeff0eb04d918"><enum>(II)</enum><text>such plan or contract amendment applies retroactively for such period.</text> </subclause></clause></subparagraph></paragraph></subsection> <subsection id="id6B005DC5480843DCBA9AF2F7DDBEEF65"><enum>(c)</enum><header>Special rules for personal casualty losses related to 2016 major disaster</header> <paragraph id="H3F125A85838D4390BFD29CEB2636A5E9"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">If an individual has a net disaster loss for any taxable year beginning after December 31, 2017, and before January 1, 2026—</text> +<subparagraph commented="no" id="HDB44613CA03F464A86DA34A7D795B86C"><enum>(A)</enum><text>the amount determined under <external-xref legal-doc="usc" parsable-cite="usc/26/165">section 165(h)(2)(A)(ii)</external-xref> of the Internal Revenue Code of 1986 shall be equal to the sum of—</text> <clause commented="no" id="H8D61F9E918B3410C84DA8B703DA1E765"><enum>(i)</enum><text>such net disaster loss, and</text> </clause> +<clause commented="no" id="H89343A537A334C65BDA4F8FD5D0CAB20"><enum>(ii)</enum><text>so much of the excess referred to in the matter preceding clause (i) of section 165(h)(2)(A) of such Code (reduced by the amount in clause (i) of this subparagraph) as exceeds 10 percent of the adjusted gross income of the individual,</text> </clause></subparagraph> <subparagraph id="HE69FC6AA80BF4AB3B2EDF2FEAA6B7F61"><enum>(B)</enum><text>section 165(h)(1) of such Code shall be applied by substituting <quote>$500</quote> for <quote>$500 ($100 for taxable years beginning after December 31, 2009)</quote>,</text> </subparagraph> +<subparagraph id="H07A32AFD3400446C8C4A98E6CEF5D3D1"><enum>(C)</enum><text>the standard deduction determined under section 63(c) of such Code shall be increased by the net disaster loss, and</text> </subparagraph> <subparagraph commented="no" id="H28491BD1FD90456AB462BB07056ADE38"><enum>(D)</enum><text>section 56(b)(1)(E) of such Code shall not apply to so much of the standard deduction as is attributable to the increase under subparagraph (C) of this paragraph.</text> </subparagraph></paragraph> +<paragraph id="H9D984BE60CE349FC8F1EB3BEF35C87DE"><enum>(2)</enum><header>Net disaster loss</header><text>For purposes of this subsection, the term <term>net disaster loss</term> means the excess of qualified disaster-related personal casualty losses over personal casualty gains (as defined in <external-xref legal-doc="usc" parsable-cite="usc/26/165">section 165(h)(3)(A)</external-xref> of the Internal Revenue Code of 1986).</text> </paragraph> <paragraph commented="no" display-inline="no-display-inline" id="H4FA1B528AD714939AE8DEA7BC597864F"><enum>(3)</enum><header>Qualified disaster-related personal casualty losses</header><text>For purposes of this paragraph, the term <term>qualified disaster-related personal casualty losses</term> means losses described in <external-xref legal-doc="usc" parsable-cite="usc/26/165">section 165(c)(3)</external-xref> of the Internal Revenue Code of 1986 which arise in a disaster area described in subsection (a) on or after January 1, 2016, and which are attributable to the events giving rise to the Presidential declaration described in subsection (a) which was applicable to such area.</text> </paragraph></subsection></section></part> +<part id="idDED40C9301624C9B870F6731C31BF02E" style="OLC"><enum>IV</enum><header>Education </header> +<section commented="no" display-inline="no-display-inline" id="H9986F40EAD9147808E051031E20B5BE0" section-type="subsequent-section"><enum>11031.</enum><header>Treatment of student loans discharged on account of death or disability</header> +<subsection id="HA451B0FDAF53450BBF99574AD36EB3D9"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/108">Section 108(f)</external-xref> is amended by adding at the end the following new paragraph:</text> <quoted-block changed="added" display-inline="no-display-inline" id="HAF1C5B60C09F4B738AEF84040A81812A" reported-display-style="italic" style="OLC"> <paragraph id="H3FD9861D55474E2EB25C4719DA74A5C4"><enum>(5)</enum><header>Discharges on account of death or disability</header> <subparagraph id="HF45FFDA629B2428FA53912090DFFCCE4"><enum>(A)</enum><header>In general</header><text>In the case of an individual, gross income for any taxable year beginning after December 31, 2017, and before January 1, 2026, does not include any amount which (but for this subsection) would be includible in gross income for such taxable year by reasons of the discharge (in whole or in part) of any loan described in subparagraph (B) if such discharge was—</text> +<clause id="HCCF049A4B9804A14AFF5A7EED5F4E943"><enum>(i)</enum><text>pursuant to subsection (a) or (d) of section 437 of the Higher Education Act of 1965 or the parallel benefit under part D of title IV of such Act (relating to the repayment of loan liability),</text> </clause> <clause id="H23E34E739AE0446CB6F3BBC3349F8782"><enum>(ii)</enum><text>pursuant to section 464(c)(1)(F) of such Act, or</text> </clause> +<clause id="H1002F685524244A7A2A1EFC68E8EE34E"><enum>(iii)</enum><text>otherwise discharged on account of the death or total and permanent disability of the student.</text> </clause></subparagraph> <subparagraph id="H02B969836B3E4DA0BE380ABCE208835C"><enum>(B)</enum><header>Loans described</header><text>A loan is described in this subparagraph if such loan is—</text> +<clause id="H8280EA417E004F9D87759671BD8F306B"><enum>(i)</enum><text>a student loan (as defined in paragraph (2)), or</text> </clause> <clause id="H7018BF42978C49D0B9704F2376A91207"><enum>(ii)</enum><text>a private education loan (as defined in section 140(7) of the Consumer Credit Protection Act (<external-xref legal-doc="usc" parsable-cite="usc/15/1650">15 U.S.C. 1650(7)</external-xref>)).</text></clause></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection commented="no" display-inline="no-display-inline" id="HE56EB5DAA1A64538BAFCBF37511AFBBD"><enum>(b)</enum><header display-inline="yes-display-inline">Effective date</header><text display-inline="yes-display-inline">The amendment made by this section shall apply to discharges of indebtedness after December 31, 2017.</text> </subsection></section> <section commented="no" display-inline="no-display-inline" id="idA063A7C825AE4A9D91DF6FC78034F2A8"><enum>11032.</enum><header>Increase in deduction for teacher expenses</header> <subsection commented="no" display-inline="no-display-inline" id="idC2CAE952315141D989F22859962FC64F"><enum>(a)</enum><header>In general</header><text>Subparagraph (D) of <external-xref legal-doc="usc" parsable-cite="usc/26/62">section 62(a)(2)</external-xref> is amended by striking <quote>$250</quote> and inserting <quote>$250 ($500 in the case of taxable years beginning after December 31, 2017, and before January 1, 2026)</quote>.</text> </subsection> +<subsection commented="no" display-inline="no-display-inline" id="id9D794925FEA24F97AF5C78FE8D18AB8B"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to taxable years beginning after December 31, 2017.</text> </subsection></section> <section commented="no" display-inline="no-display-inline" id="H1BB23DB3B6C542208A7E15EC0CAA5AD8" section-type="subsequent-section"><enum>11033.</enum><header>529 account funding for elementary and secondary education</header> <subsection id="id3914e5aef3744135a7812c0274a37cb5"><enum>(a)</enum><header>In general</header> <paragraph id="id043c79720a4b4cd19a458acd136df279"><enum>(1)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/529">Section 529(c)</external-xref> is amended by adding at the end the following new paragraph:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="idD396F7BD660C49BBAE5EF832E7394A45" reported-display-style="italic" style="OLC"> +<paragraph id="iddfacd963186340c2b6a6c8dcfa5316fb"><enum>(7)</enum><header>Treatment of elementary and secondary tuition</header><text>Any reference in this subsection to the term <term>qualified higher education expense</term> shall include a reference to—</text> <subparagraph id="idF4C860EDA1654487866C70BDC08C23AF"><enum>(A)</enum><text>expenses for tuition in connection with enrollment or attendance at an elementary or secondary public, private, or religious school, and</text> </subparagraph> +<subparagraph id="id24BD1105113B427288EF4298486A1638"><enum>(B)</enum><text>expenses for—</text> <clause id="idF69D953C48344A7B985845816F3647C8"><enum>(i)</enum><text>curriculum and curricular materials,</text> </clause> +<clause id="id7F9E473CC6634D25B9D2ED4978E95343"><enum>(ii)</enum><text>books or other instructional materials,</text> </clause> <clause id="id166E5F3153E74212A3F37E00A01FFFB9"><enum>(iii)</enum><text>online educational materials,</text> </clause> +<clause id="idA454E54C820C432497AF49037DD719DA"><enum>(iv)</enum><text>tuition for tutoring or educational classes outside of the home (but only if the tutor or instructor is not related to the student),</text> </clause> <clause id="id52E62CB39C9D4BAF9EF4F993C766D9CE"><enum>(v)</enum><text>dual enrollment in an institution of higher education, and</text> </clause> +<clause id="idECAD8415F8E8448A9972DE0646FD6E90"><enum>(vi)</enum><text>educational therapies for students with disabilities,</text> </clause><continuation-text continuation-text-level="subparagraph">in connection with a homeschool (whether treated as a homeschool or a private school for purposes of applicable State law).</continuation-text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> <paragraph id="idf5ccd6e9538749a2bb9f71ef2947a5a1"><enum>(2)</enum><header>Limitation</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/529">Section 529(e)(3)(A)</external-xref> is amended by adding at the end the following: <quote>The amount of cash distributions from all qualified tuition programs described in subsection (b)(1)(A)(ii) with respect to a beneficiary during any taxable year shall, in the aggregate, include not more than $10,000 in expenses described in subsection (c)(7) incurred during the taxable year.</quote>.</text> </paragraph></subsection> +<subsection id="id1fd3f9d0272b40b692f4141d1a6ae098"><enum>(b)</enum><header>Effective date</header> <text>The amendments made by subsection (a) shall apply to contributions made after December 31, 2017.</text> </subsection> <subsection id="id6DA60BFA5A064D32AC38638645BBE1BC"><enum>(c)</enum><header>Offset</header> <paragraph id="HC8DC311024B1433B8D2911FCD6790DB5"><enum>(1)</enum><header>Modification of rules relating to hardship withdrawals from cash or deferred arrangements</header> <text><external-xref legal-doc="usc" parsable-cite="usc/26/401">Section 401(k)</external-xref> is amended by adding at the end the following:</text> +<quoted-block changed="added" id="HD78A978816FB4103BBB970F8EF1B65E5" reported-display-style="italic" style="OLC"> +<paragraph id="HDB887ACD9AA24E68A08C08D7A51EDE6D"><enum>(14)</enum><header>Special rules relating to hardship withdrawals</header><text>For purposes of paragraph (2)(B)(i)(IV)—</text> <subparagraph id="HF5A2FF7A539B4974974FF54EFECDD7F8"><enum>(A)</enum><header>Amounts which may be withdrawn</header><text>The following amounts may be distributed upon hardship of the employee:</text> +<clause id="HB9A77C4740884BB79E07D07892CC077E"><enum>(i)</enum><text>Contributions to a profit-sharing or stock bonus plan to which section 402(e)(3) applies.</text> </clause> <clause id="H386E3D87827645E08B81E81B3531CB9B"><enum>(ii)</enum><text>Qualified nonelective contributions (as defined in subsection (m)(4)(C)).</text> </clause> +<clause id="H4E5139CCA6A741C895C013D5BF053CE6"><enum>(iii)</enum><text>Qualified matching contributions described in paragraph (3)(D)(ii)(I).</text> </clause> <clause id="HEB40BC6F93F1468789C0CD477D2F83EA"><enum>(iv)</enum><text>Earnings on any contributions described in clause (i), (ii), or (iii).</text> </clause></subparagraph> +<subparagraph id="HDD9C706A23CF40A0B0F845861C4C81E6"><enum>(B)</enum><header>No requirement to take available loan</header><text>A distribution shall not be treated as failing to be made upon the hardship of an employee solely because the employee does not take any available loan under the plan.”.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> <paragraph id="H03EBDD35EE2B450A8404E83A5ECBDAF4"><enum>(2)</enum><header>Conforming amendment</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/401">Section 401(k)(2)(B)(i)(IV)</external-xref> is amended to read as follows:</text> +<quoted-block changed="added" id="H8EEC0359F2A54B82ACB86C6778AC2061" reported-display-style="italic" style="OLC"> +<subclause id="H42F4F91E504046E88143FAAE4C256F4C"><enum>(IV)</enum><text>subject to the provisions of paragraph (14), upon hardship of the employee, or”.</text></subclause><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> <paragraph commented="no" display-inline="no-display-inline" id="H4883C4EA464E45338795D43F9AB47DEB"><enum>(3)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendments made by this subsection shall apply to plan years beginning after December 31, 2017.</text> </paragraph></subsection></section></part> +<part id="id0FCBC57341F84B109094F67F304241A1" style="OLC"><enum>V</enum><header>Deductions and exclusions</header> +<section id="H698F0A1106224C4299C23830C0970FF5"><enum>11041.</enum><header>Suspension of deduction for personal exemptions</header> +<subsection id="idD43B5CAE005B41DF9425754D34B2E750"><enum>(a)</enum><header>In general</header><text>Subsection (d) of <external-xref legal-doc="usc" parsable-cite="usc/26/151">section 151</external-xref> is amended—</text> <paragraph id="id8C6993562A41496EB85DB6255D42B3AF"><enum>(1)</enum><text>by striking <quote>In the case of</quote> in paragraph (4) and inserting <quote>Except as provided in paragraph (5), in the case of</quote>, and</text> </paragraph> +<paragraph id="id39AD7102E5884EC2B42F7F268D355805"><enum>(2)</enum><text>by adding at the end the following new paragraph:</text> <quoted-block act-name="" changed="added" id="idECD3CED148F24BB99A0E5AB310274561" reported-display-style="italic" style="OLC"> <paragraph id="id79D041CB46D241CEA6BBC39911EE7CAA"><enum>(5)</enum><header>Special rules for taxable years 2018 through 2025</header><text>In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026—</text> +<subparagraph id="idAF8BD7A7B65A4DA284602805D32791C8"><enum>(A)</enum><header>Exemption amount</header><text>The term <term>exemption amount</term> means zero.</text> </subparagraph> <subparagraph id="id8979951208FD4DB1BF61602E9F4430ED"><enum>(B)</enum><header>References</header><text>For purposes of any other provision of this title, the reduction of the exemption amount to zero under subparagraph (A) shall not be taken into account in determining whether a deduction is allowed or allowable, or whether a taxpayer is entitled to a deduction, under this section.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph></subsection> +<subsection commented="no" id="HF3BD7BF3B5DB432EBC972C151247A01D"><enum>(b)</enum><header>Application to estates and trusts</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/642">Section 642(b)(2)(C)</external-xref> is amended by adding at the end the following new clause:</text> <quoted-block changed="added" display-inline="no-display-inline" id="id286460549CE146B78BA9E4882A4DCB5A" reported-display-style="italic" style="OLC"> <clause id="idF13805D68CC34921908105A161B7D244"><enum>(iii)</enum><header>Years when personal exemption amount is zero</header> <subclause id="idC1B201913AF445DC83018A308ABA4794"><enum>(I)</enum><header>In general</header><text>In the case of any taxable year in which the exemption amount under section 151(d) is zero, clause (i) shall be applied by substituting <quote>$4,150</quote> for <quote>the exemption amount under section 151(d)</quote>.</text> </subclause> +<subclause id="id60468016127F49709308B2C874171D84"><enum>(II)</enum><header>Inflation adjustment</header><text>In the case of any calendar year beginning after 2018, the $4,150 amount in subparagraph (A) shall be increased by an amount equal to—</text> <item id="id5BEB434FDEDB4BDFA41AEB08BC55B5DF"><enum>(aa)</enum><text>such dollar amount, multiplied by</text> </item> +<item commented="no" display-inline="no-display-inline" id="id75BB722DF8D446DD8D241BD8949BB346"><enum>(bb)</enum><text display-inline="yes-display-inline">the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting <quote>2017</quote> for <quote>2016</quote> in subparagraph (A)(ii) thereof.</text> </item><continuation-text continuation-text-level="subclause">If any increase determined under the preceding sentence is not a multiple of $100, such increase shall be rounded to the next lowest multiple of $100.</continuation-text></subclause></clause><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection id="HFCFF3D5EBF5B4AF9B9EE5B212317AF18"><enum>(c)</enum><header>Exception for wage withholding rules</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/3402">Section 3402(a)</external-xref> is amended by adding at the end the following new paragraph:</text> +<quoted-block act-name="" changed="added" id="idC190CE95D0984F29B6857161B1ED629D" reported-display-style="italic" style="OLC"> +<paragraph id="id377619EAC7354760A2C2D6435A49537D"><enum>(3)</enum><header>Years when personal exemption amount is zero</header> +<subparagraph id="id9D1340627C5C46C387C3E730C1100065"><enum>(A)</enum><header>In general</header><text>In the case of any taxable year in which the exemption amount under section 151(d) is zero, paragraph (2) shall be applied by substituting <quote>$4,150</quote> for <quote>the amount of one personal exemption provided in section 151(b)</quote>.</text> </subparagraph> <subparagraph id="H05F53CAACBF141949510320D0CB1278F"><enum>(B)</enum><header>Inflation adjustment</header><text>In the case of any calendar year beginning after 2018, the $4,150 amount in subparagraph (A) shall be increased by an amount equal to—</text> +<clause id="H1BC1C6875FD54EBFAFA103777F7F4799"><enum>(i)</enum><text>such dollar amount, multiplied by</text> </clause> <clause commented="no" display-inline="no-display-inline" id="idE8DFDC3D8EC2473BAEFB56A2D14A838F"><enum>(ii)</enum><text display-inline="yes-display-inline">the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting <quote>2017</quote> for <quote>2016</quote> in subparagraph (A)(ii) thereof.</text> </clause><continuation-text continuation-text-level="subparagraph">If any increase determined under the preceding sentence is not a multiple of $100, such increase shall be rounded to the next lowest multiple of $100.</continuation-text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection id="H111B4DBC56BF468489DDC99E6D4F1702"><enum>(d)</enum><header>Exception for determining property exempt from levy</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/6334">Section 6334(d)</external-xref> is amended by adding at the end the following new paragraph:</text> <quoted-block changed="added" display-inline="no-display-inline" id="H98DEAAC983084351AC7655BCB704D36E" reported-display-style="italic" style="OLC"> <paragraph id="H17D094764FEC4093B2E1CFFFF848566E"><enum>(4)</enum><header>Years when personal exemption amount is zero</header> <subparagraph id="H1B0C9B60062A4B4B854823C464ED4EF0"><enum>(A)</enum><header>In general</header><text>In the case of any taxable year in which the exemption amount under section 151(d) is zero, paragraph (2) shall not apply and for purposes of paragraph (1) the term <term>exempt amount</term> means an amount equal to—</text> +<clause id="H29460F6BE80D4BA391B25AA4D3E3B84C"><enum>(i)</enum><text>the sum of the amount determined under subparagraph (B) and the standard deduction, divided by</text> </clause> <clause id="H417E083A51764AFAACC2AACD3F63D5DF"><enum>(ii)</enum><text>52.</text> </clause></subparagraph> +<subparagraph id="H1D4B407529BD4B58845459B0B5A81E2F"><enum>(B)</enum><header>Amount determined</header><text>For purposes of subparagraph (A), the amount determined under this subparagraph is $4,150 multiplied by the number of the taxpayer’s dependents for the taxable year in which the levy occurs.</text> </subparagraph> <subparagraph id="H52E4D82F7AC74A369C446FF36CA64665"><enum>(C)</enum><header>Inflation adjustment</header><text>In the case of any taxable year beginning after 2018, the $4,150 amount in subparagraph (B) shall be increased by an amount equal to—</text> +<clause id="H88452AE9FEEF4B98AD7381F77271C1D1"><enum>(i)</enum><text>such dollar amount, multiplied by</text> </clause> <clause commented="no" display-inline="no-display-inline" id="idBDE697E0E2654D64B77A246B5E4D2BA7"><enum>(ii)</enum><text display-inline="yes-display-inline">the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting <quote>2017</quote> for <quote>2016</quote> in subparagraph (A)(ii) thereof.</text> </clause><continuation-text continuation-text-level="subparagraph">If any increase determined under the preceding sentence is not a multiple of $100, such increase shall be rounded to the next lowest multiple of $100.</continuation-text></subparagraph> +<subparagraph id="H15285E156E4C46D391364615B588CEB9"><enum>(D)</enum><header>Verified statement</header><text>Unless the taxpayer submits to the Secretary a written and properly verified statement specifying the facts necessary to determine the proper amount under subparagraph (A), subparagraph (A) shall be applied as if the taxpayer were a married individual filing a separate return with no dependents.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection id="id44049C3C61304CEFB091C30CC7F7FF90"><enum>(e)</enum><header>Persons required To make returns of income</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/6012">Section 6012</external-xref> is amended by adding at the end the following new subsection:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="idCAC8F6CF69AE4202B806D3B56A1C963C" reported-display-style="italic" style="OLC"> +<subsection id="id410EA85F3B9D433281F04CECC861CCAA"><enum>(f)</enum><header>Special rule for taxable years 2018 through 2025</header><text>In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, subsection (a)(1) shall not apply, and every individual who has gross income for the taxable year shall be required to make returns with respect to income taxes under subtitle A, except that a return shall not be required of—</text> <paragraph id="H114A79E4019F44B48250FCD64BA98F59"><enum>(1)</enum><text>an individual who is not married (determined by applying section 7703) and who has gross income for the taxable year which does not exceed the standard deduction applicable to such individual for such taxable year under section 63, or</text> </paragraph> +<paragraph id="H512771EC45E84C0F94FC803E25E980E8"><enum>(2)</enum><text>an individual entitled to make a joint return if—</text> <subparagraph id="H3954A2E6560A42EBA3D6DE32CEF376D5"><enum>(A)</enum><text>the gross income of such individual, when combined with the gross income of such individual’s spouse, for the taxable year does not exceed the standard deduction which would be applicable to the taxpayer for such taxable year under section 63 if such individual and such individual’s spouse made a joint return,</text> </subparagraph> +<subparagraph id="H11BC24B890C84478AAE413ADA996CB94"><enum>(B)</enum><text>such individual and such individual’s spouse have the same household as their home at the close of the taxable year,</text> </subparagraph> <subparagraph id="HC076D9858A7B4B54AA2415793B4B1996"><enum>(C)</enum><text>such individual’s spouse does not make a separate return, and</text> </subparagraph> +<subparagraph id="H8F1BAFD4267645E98BA5E873AC34B2B6"><enum>(D)</enum><text>neither such individual nor such individual’s spouse is an individual described in section 63(c)(5) who has income (other than earned income) in excess of the amount in effect under section 63(c)(5)(A).</text></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection commented="no" display-inline="no-display-inline" id="HEB04B9F33CF94FF1A95D4D001D81C3F3"><enum>(f)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2017.</text> </subsection></section> +<section id="id9222A1138B8146F68CC07BBC6719ACB1"><enum>11042.</enum><header>Suspension of deduction for State and local, etc. taxes</header> +<subsection id="H61E21DBE4D664EDCB01A73F3CDFA70B4"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Subsection (b) of <external-xref legal-doc="usc" parsable-cite="usc/26/164">section 164</external-xref> is amended by adding at the end the following new paragraph:</text> <quoted-block changed="added" display-inline="no-display-inline" id="id5E735889C1B0492A9AA1730CCF1E3735" reported-display-style="italic" style="OLC"> <paragraph commented="no" display-inline="no-display-inline" id="H1A5B0F1A6D984D38B195AF47F2810F77"><enum>(6)</enum><header display-inline="yes-display-inline">Suspension of individual deductions for taxable years 2018 through 2025</header><text display-inline="yes-display-inline">In the case of an individual and a taxable year beginning after December 31, 2017, and before January 1, 2026—</text> +<subparagraph id="idf95f554f43984c6c8b5e05fb852fd543"><enum>(A)</enum><text>foreign real property taxes (other than taxes which are paid or accrued in carrying on a trade or business or an activity described in section 212) shall not be taken into account under subsection (a)(1),</text> </subparagraph> <subparagraph id="ide81354768b6f4de2ab5b1e12f1fe8fbc"><enum>(B)</enum><text>the aggregate amount of taxes (other than taxes which are paid or accrued in carrying on a trade or business or an activity described in section 212) taken into account under subsection (a)(1) for any taxable year shall not exceed $10,000 ($5,000 in the case of a married individual filing a separate return),</text> </subparagraph> +<subparagraph id="id602f3b483bb14cc6a550fef82b0d31cc"><enum>(C)</enum><text>subsection (a)(2) shall only apply to taxes which are paid or accrued in carrying on a trade or business or an activity described in section 212,</text> </subparagraph> <subparagraph id="id9799537be5c343b79472cabfb65a7edd"><enum>(D)</enum><text>subsection (a)(3) shall not apply to State and local taxes, and</text> </subparagraph> +<subparagraph commented="no" display-inline="no-display-inline" id="id84CAB944F3EF4AAE80FBF57AA3B124B8"><enum>(E)</enum><text display-inline="yes-display-inline">paragraph (5) shall not apply.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection commented="no" display-inline="no-display-inline" id="id9F83C41DBE304D3A964043BFBE6FF3D6"><enum>(b)</enum><header display-inline="yes-display-inline">Effective date</header><text display-inline="yes-display-inline">The amendment made by this section shall apply to taxable years beginning after December 31, 2017.</text> </subsection></section> +<section commented="no" id="id5963089C675544B5A6CB15CBD6F9C372"><enum>11043.</enum><header>Suspension of deduction for home equity interest</header> +<subsection commented="no" id="id12041079F24E4F4FB86A712754C6B887"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/163">Section 163(h)(3)(A)(ii)</external-xref> is amended by inserting <quote>in the case of taxable years beginning before January 1, 2018, or after December 31, 2025,</quote> before <quote>home equity indebtedness</quote>.</text> </subsection> <subsection commented="no" id="idFF348AAA95F04427B5079DEDA37F45E3"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to taxable years ending after December 31, 2017.</text> </subsection></section> +<section id="id5ECDF293FBE54EB68E8A43A4A445FD43"><enum>11044.</enum><header>Modification of deduction for personal casualty losses</header> +<subsection id="idB0A8D1EBBC9845C19DCB2DD9A03807B8"><enum>(a)</enum><header>In general</header><text>Subsection (h) of <external-xref legal-doc="usc" parsable-cite="usc/26/165">section 165</external-xref> is amended by adding at the end the following new paragraph:</text> <quoted-block act-name="" changed="added" id="id3423D007158C4694A5990D7AA9AA7751" reported-display-style="italic" style="OLC"> <paragraph id="id3FDE5F5EBC4740F2819336049BB7EEF4"><enum>(5)</enum><header>Limitation for taxable years 2018 through 2025</header><text>In the case of an individual, any loss described in subsection (c)(3) which (but for this paragraph) would be deductible in a taxable year beginning after December 31, 2017, and before January 1, 2026, shall be allowed only to the extent it is attributable to a Federally declared disaster (as defined in subsection (i)(5)). The preceding sentence shall not apply to any deduction under section 172 which is carried to such a taxable year from a taxable year beginning before January 1, 2018.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection id="id7A7EDE5E7C394AAABA5AFF6B3AC3DF09"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to losses incurred in taxable years beginning after December 31, 2017.</text> </subsection></section> <section id="id485210CB5E654770B78CE3A5BA929CCB"><enum>11045.</enum><header>Suspension of miscellaneous itemized deductions</header> <subsection id="id6DD0839ACDB44988A0A86285E4D32485"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/67">Section 67</external-xref> is amended by adding at the end the following new subsection:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="idE93B303E19B6406580073E93FF3B5776" reported-display-style="italic" style="OLC"> +<subsection id="id66F8B79F13A34CA89D1C5F9E4F00B2DC"><enum>(g)</enum><header>Suspension for taxable years 2018 through 2025</header><text>Notwithstanding subsection (a), no miscellaneous itemized deduction shall be allowed for any taxable year beginning after December 31, 2017, and before January 1, 2026.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection id="id72EC6A5CB8554F4E9F87D00C99DF9D13"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to taxable years beginning after December 31, 2017.</text> </subsection></section> +<section id="H2568705852CD49E5B3F2157ABD7F2381"><enum>11046.</enum><header>Suspension of overall limitation on itemized deductions</header> +<subsection id="HCA9E027BD0484C19BD7DCBB939EF6CD3"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/68">Section 68</external-xref> is amended by adding at the end the following new subsection:</text> <quoted-block act-name="" changed="added" id="id9432C221B5AC47CF94C100C74B0E4B99" reported-display-style="italic" style="OLC"> <subsection id="idDC7DA8F5AE034740879C3F801CF7E4BC"><enum>(f)</enum><header>Section not To apply</header><text>This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection commented="no" display-inline="no-display-inline" id="H2978426FD62D4B15B57B250E2533DA5F"><enum>(b)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2017.</text> </subsection></section> <section id="idC8780301423445D987ED367EBE1F40CB"><enum>11047.</enum><header>Modification of exclusion of gain from sale of principal residence</header> <subsection id="id03B728F078B04ACE99E217CC47824686"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/121">Section 121</external-xref> is amended by adding at the end the following new subsection:</text> +<quoted-block act-name="" changed="added" id="id7B84F4027BD14FA0A871EA8A98EA0CEE" reported-display-style="italic" style="OLC"> +<subsection id="idDD86177D1CAC4B778A310EC6FC523103"><enum>(h)</enum><header>Special rules for sales or exchanges in taxable years 2018 through 2025</header> +<paragraph id="idB28618161FC04A418CD1B1EA4CA2F230"><enum>(1)</enum><header>In general</header><text>In applying this section with respect to sales or exchanges after December 31, 2017, and before January 1, 2026—</text> <subparagraph id="id998213EEA7AA425FB6622C89E520E7FB"><enum>(A)</enum><text><quote>8-year</quote> shall be substituted for <quote>5-year</quote> each place it appears in subsections (a), (b)(5)(C)(ii)(I), and (c)(1)(B)(i)(I) and paragraphs (7), (9), (10), and (12) of subsection (d),</text> </subparagraph> +<subparagraph id="idBC780E77E42042C1A240DB2CDE7E9C85"><enum>(B)</enum><text><quote>5 years</quote> shall be substituted for <quote>2 years</quote> each place it appears in subsections (a), (b)(3), (b)(4), (b)(5)(C)(ii)(III), and (c)(1)(B)(ii), and</text> </subparagraph> <subparagraph id="id9F074DC108A04A49BE35FF1B93967D2E"><enum>(C)</enum><text><quote>5-year</quote> shall be substituted for <quote>2-year</quote> in subsection (b)(3).</text> </subparagraph></paragraph> +<paragraph commented="no" display-inline="no-display-inline" id="idA5F522E321814E798A4200725185D864"><enum>(2)</enum><header display-inline="yes-display-inline">Exception for binding contracts</header><text display-inline="yes-display-inline">Paragraph (1) shall not apply to any sale or exchange with respect to which there was a written binding contract in effect before January 1, 2018, and at all times thereafter before the sale or exchange.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection commented="no" display-inline="no-display-inline" id="id568700638AC54BC0B03EEE40CBD95879"><enum>(b)</enum><header display-inline="yes-display-inline">Effective date</header><text display-inline="yes-display-inline">The amendment made by this section shall apply to sales and exchanges after December 31, 2017.</text> </subsection></section> +<section id="id46254481EAF541C6983FADBDE7213FE3"><enum>11048.</enum><header>Suspension of exclusion for qualified bicycle commuting reimbursement</header> +<subsection id="id775D19C6363B4C6AAEA16BBB39F9E86D"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/132">Section 132(f)</external-xref> is amended by adding at the end the following new paragraph:</text> <quoted-block changed="added" display-inline="no-display-inline" id="id5977CED04F9D4929A1D5E6B75573C190" reported-display-style="italic" style="OLC"> <paragraph id="id4B97D70D6D7E423984AB316743F52879"><enum>(8)</enum><header>Suspension of qualified bicycle commuting reimbursement exclusion</header><text>Paragraph (1)(D) shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection id="id88264F70884D4CE1A50B22F865D9D38E"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to taxable years beginning after December 31, 2017.</text> </subsection></section> <section id="HCFBB4FF494CC47849DDBE018F47DDD70"><enum>11049.</enum><header>Suspension of exclusion for qualified moving expense reimbursement</header> <subsection id="H07C1AF6EB8EE4EEE84D98E6F6698428A"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/132">Section 132(g)</external-xref> is amended—</text> +<paragraph id="idB4BB2A8ECEEE4C1D8618A51C07D5747B"><enum>(1)</enum><text display-inline="yes-display-inline">by striking <quote>For purposes of this section, the term</quote> and inserting “For purposes of this section—</text> <quoted-block changed="added" display-inline="no-display-inline" id="id943ACBAA989B454F947295E600476CAA" reported-display-style="italic" style="OLC"> <paragraph id="id042E6EB3DB9D423FA63A3E11184942EC"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">The term</text></paragraph><after-quoted-block>, and</after-quoted-block></quoted-block> </paragraph> +<paragraph id="id591DA443379A4CFA94C70DA770349122"><enum>(2)</enum><text>by adding at the end the following new paragraph:</text> <quoted-block changed="added" display-inline="no-display-inline" id="id1A2E2D4A7EBD463D8DF54BBCB056EE7A" reported-display-style="italic" style="OLC"> <paragraph id="id6A62FE63B5BC45E48FBC3FC3DBAD1E55"><enum>(2)</enum><header>Suspension for taxable years 2018 through 2025</header><text>Except in the case of a member of the Armed Forces of the United States on active duty who moves pursuant to a military order and incident to a permanent change of station, subsection (a)(6) shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph></subsection> +<subsection id="HD955C69050F74EE3BE63CDF7C3F993CB"><enum>(b)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2017.</text> </subsection></section> <section id="id7A76972B185245628D370ED1AFA4F92B"><enum>11050.</enum><header>Suspension of deduction for moving expenses</header> <subsection id="idE0F2322231F5445B8326FF107A1BC104"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/217">Section 217</external-xref> is amended by adding at the end the following new subsection:</text> +<quoted-block act-name="" changed="added" id="idBD72DC5FE6A14BCB9D166B7B36E39D41" reported-display-style="italic" style="OLC"> +<subsection id="id860E7EDC18594DF6AFA90E31CD76F97D"><enum>(k)</enum><header>Suspension of deduction for taxable years 2018 through 2025</header><text>Except in the case of an individual to whom subsection (g) applies, this section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection id="id2BDD658A8A8A4994831CA129997140D1"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to taxable years beginning after December 31, 2017.</text> </subsection></section> +<section commented="no" display-inline="no-display-inline" id="id2D31CD9C40404ECCA83EC0BD88AEE5E4"><enum>11051.</enum><header>Limitation on wagering losses</header> +<subsection commented="no" display-inline="no-display-inline" id="idBA86E19224AB47CBABB8C73718CC3D52"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/165">Section 165(d)</external-xref> is amended by adding at the end the following: <quote>For purposes of the preceding sentence, in the case of taxable years beginning after December 31, 2017, and before January 1, 2026, the term <term>losses from wagering transactions</term> includes any deduction otherwise allowable under this chapter incurred in carrying on any wagering transaction.</quote>.</text> </subsection> <subsection commented="no" display-inline="no-display-inline" id="idA64D196BFFFE482EB895C35FBCDBC130"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to taxable years beginning after December 31, 2017.</text> </subsection></section></part> +<part id="idE6A541A3F47D4CBB97D40BCC64E94A06" style="OLC"><enum>VI</enum><header>Increase in estate and gift tax exemption</header> +<section id="id8C987265707347FBB09C02335EA71BE8"><enum>11061.</enum><header>Increase in estate and gift tax exemption</header> +<subsection id="id274F8E602A254FBDB901EDD068BF05D9"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/2010">Section 2010(c)(3)</external-xref> is amended by adding at the end the following new subparagraph:</text> <quoted-block changed="added" display-inline="no-display-inline" id="idE404E106044949DB9A22FF6F3A6E251C" reported-display-style="italic" style="OLC"> <subparagraph id="idC43419D07465471B88ABEDE1B2777F8A"><enum>(C)</enum><header>Increase in basic exclusion amount</header><text display-inline="yes-display-inline">In the case of estates of decedents dying or gifts made after December 31, 2017, and before January 1, 2026, subparagraph (A) shall be applied by substituting <quote>$10,000,000</quote> for <quote>$5,000,000</quote>.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection id="id5FFEBDCD7DAF4A41B6FBB9404CED25FF"><enum>(b)</enum><header>Conforming amendment</header><text>Subsection (g) of <external-xref legal-doc="usc" parsable-cite="usc/26/2001">section 2001</external-xref> is amended to read as follows:</text> <quoted-block changed="added" display-inline="no-display-inline" id="id3DAE415C6B314B529A49999B7943C01D" reported-display-style="italic" style="OLC"> <subsection id="id097C6184E34C40069CEFDBA3D6F595DE"><enum>(g)</enum><header>Modifications to tax payable</header> <paragraph id="id0C662ABB10FB4E31B20C28879785B37A"><enum>(1)</enum><header>Modifications to gift tax payable to reflect different tax rates</header><text>For purposes of applying subsection (b)(2) with respect to 1 or more gifts, the rates of tax under subsection (c) in effect at the decedent's death shall, in lieu of the rates of tax in effect at the time of such gifts, be used both to compute—</text> +<subparagraph id="id2E144B5BF1D54E1A8CC1E71EF46BC9BD"><enum>(A)</enum><text>the tax imposed by chapter 12 with respect to such gifts, and</text> </subparagraph> <subparagraph id="id30D361171A314CCEB1B9C5B191F6988C"><enum>(B)</enum><text>the credit allowed against such tax under section 2505, including in computing—</text> +<clause id="idCE9C024D38974153B72B1A85AC1FD94C"><enum>(i)</enum><text>the applicable credit amount under section 2505(a)(1), and</text> </clause> <clause id="idCC8DA187299D43D8A7754567F4A23F3F"><enum>(ii)</enum><text>the sum of the amounts allowed as a credit for all preceding periods under section 2505(a)(2).</text> </clause></subparagraph></paragraph> +<paragraph id="id644692C30A754D57A6DAD8BD1847CD6D"><enum>(2)</enum><header>Modifications to estate tax payable to reflect different basic exclusion amounts</header><text>The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out this section with respect to any difference between—</text> <subparagraph id="id93FA3D0AFE9F49849E820116B73D7A9C"><enum>(A)</enum><text>the basic exclusion amount under section 2010(c)(3) applicable at the time of the decedent's death, and</text> </subparagraph> +<subparagraph id="id52A0E500A92B474A92744C35983972E1"><enum>(B)</enum><text>the basic exclusion amount under such section applicable with respect to any gifts made by the decedent.</text></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection id="idEA069FEFE8454324A30AD72ECECCED20"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to estates of decedents dying and gifts made after December 31, 2017.</text> </subsection></section></part> +<part id="id1E22B4ADC2BE456188766036880ED1A5" style="OLC"><enum>VII</enum><header>Taxpayer rights and tax administration</header> +<section id="id3F61DE267B5D41978197AC1F903A9A5F"><enum>11071.</enum><header>Extension of time limit for contesting IRS levy</header> +<subsection id="idD49C842735594726BC81D8042DABF518"><enum>(a)</enum><header>Extension of Time for Return of Property Subject to Levy</header><text>Subsection (b) of <external-xref legal-doc="usc" parsable-cite="usc/26/6343">section 6343</external-xref> is amended by striking <quote>9 months</quote> and inserting <quote>2 years</quote>.</text> </subsection> <subsection id="id8AEDBD65C01B4DFD91828A68CE6057F8"><enum>(b)</enum><header>Period of Limitation on Suits</header><text>Subsection (c) of <external-xref legal-doc="usc" parsable-cite="usc/26/6532">section 6532</external-xref> is amended—</text> +<paragraph id="id36B316624F1F466F93FB6F9E48311DD0"><enum>(1)</enum><text>by striking <quote>9 months</quote> in paragraph (1) and inserting <quote>2 years</quote>, and</text> </paragraph> <paragraph id="idDD19D01DADDD4997B7229678460AD226"><enum>(2)</enum><text>by striking <quote>9-month</quote> in paragraph (2) and inserting <quote>2-year</quote>.</text> </paragraph></subsection> +<subsection id="id527495EFF6CE40E2995E6FA19C0EF760"><enum>(c)</enum><header>Effective Date</header><text>The amendments made by this section shall apply to—</text> <paragraph id="id3D38A0CBA9CA4EE2A223FB72186C490D"><enum>(1)</enum><text>levies made after the date of the enactment of this Act, and</text> </paragraph> +<paragraph commented="no" display-inline="no-display-inline" id="id0B83C951261F493FADA8BDD673F38630"><enum>(2)</enum><text>levies made on or before such date if the 9-month period has not expired under <external-xref legal-doc="usc" parsable-cite="usc/26/6343">section 6343(b)</external-xref> of the Internal Revenue Code of 1986 (without regard to this section) as of such date.</text> </paragraph></subsection></section> <section commented="no" display-inline="no-display-inline" id="id6B8C7F68F6964E44A8EF437D928F69C6" section-type="subsequent-section"><enum>11072.</enum><header display-inline="yes-display-inline">Modification of user fee requirements for installment agreements</header> <subsection id="idCA92CC5F1BC146C08A2C58B4D51960CB"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/6159">Section 6159</external-xref> is amended by redesignating subsection (f) as subsection (g) and by inserting after subsection (e) the following new subsection:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="id5F5CEB963DDB4381A2F5EF5FB4F81B0A" reported-display-style="italic" style="OLC"> +<subsection id="id103571544035400C9F073600E7F8DBC0"><enum>(f)</enum><header>Installment agreement fees</header> +<paragraph id="id088467449ED44CB18088A91AB5ABB350"><enum>(1)</enum><header>Limitation on fee amount</header><text>The amount of any fee imposed on an installment agreement under this section may not exceed the amount of such fee as in effect on the date of the enactment of this subsection.</text> </paragraph> <paragraph id="id91BE370C74184C1BA14B8CC28403C950"><enum>(2)</enum><header>Waiver or reimbursement</header><text>In the case of any taxpayer with an adjusted gross income, as determined for the most recent year for which such information is available, which does not exceed 250 percent of the applicable poverty level (as determined by the Secretary)—</text> +<subparagraph id="id980BBD17A6604842B06B3653295357C2"><enum>(A)</enum><text>if the taxpayer has agreed to make payments under the installment agreement by electronic payment through a debit instrument, no fee shall be imposed on an installment agreement under this section, and</text> </subparagraph> <subparagraph id="idF5EB683827604AFD8217B78C00DC7379"><enum>(B)</enum><text>if the taxpayer is unable to make payments under the installment agreement by electronic payment through a debit instrument, the Secretary shall, upon completion of the installment agreement, pay the taxpayer an amount equal to any such fees imposed.</text></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection commented="no" display-inline="no-display-inline" id="idF72D767F86B14353B59AB3DD923E33AE"><enum>(b)</enum><header>Effective date</header><text>The amendments made by this section shall apply to agreements entered into on or after the date which is 60 days after the date of the enactment of this Act.</text> </subsection></section> <section id="id99C21D47F7C64AA9AF41EC5F5AE59466"><enum>11073.</enum><header>Attorneys' fees relating to awards to whistleblowers</header> <subsection id="id2A985492B4924105B5F05F5431D918C7"><enum>(a)</enum><header>In general</header><text>Paragraph (21) of <external-xref legal-doc="usc" parsable-cite="usc/26/62">section 62(a)</external-xref> is amended to read as follows:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="idB2C919D219344BD8AC7116DF75156DD4" reported-display-style="italic" style="OLC"> +<paragraph id="id808233C86DD048638E4CCCA8EBEE8EEB"><enum>(21)</enum><header>Attorneys' fees relating to awards to whistleblowers</header> +<subparagraph id="id18F20205696643F88D536F02E62BB7B3"><enum>(A)</enum><header>In general</header><text>Any deduction allowable under this chapter for attorney fees and court costs paid by, or on behalf of, the taxpayer in connection with any award under—</text> <clause id="id21A1AC1BBCD548008B91173F47AF0F43"><enum>(i)</enum><text>section 7623(b), or</text> </clause> +<clause id="id863EA18F99114528A1B4D43009A668B6"><enum>(ii)</enum><text>any action brought under—</text> <subclause id="id9A5C0938E6DC4030A571794D9EA5ACD6"><enum>(I)</enum><text>section 21F of the Securities Exchange Act of 1934 (<external-xref legal-doc="usc" parsable-cite="usc/15/78u-6">15 U.S.C. 78u–6</external-xref>),</text> </subclause> +<subclause id="idB838262D11B244659A44C7E044748B8F"><enum>(II)</enum><text>a State false claims act, including a State false claims act with qui tam provisions, or</text> </subclause> <subclause id="idB11B820FF4F74921846378778B0A5AC1"><enum>(III)</enum><text>section 23 of the Commodity Exchange Act (<external-xref legal-doc="usc" parsable-cite="usc/7/26">7 U.S.C. 26</external-xref>).</text> </subclause></clause></subparagraph> +<subparagraph id="id9C3BF77902464CCD9A74620AB18CCDB4"><enum>(B)</enum><header>May not exceed award</header><text>Subparagraph (A) shall not apply to any deduction in excess of the amount includible in the taxpayer's gross income for the taxable year on account of such award.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection id="id22C14A25E1234BCDA23C98ACC033077D"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to taxable years beginning after December 31, 2017.</text> </subsection></section> +<section id="id9AE5B179FDDF4648BE82CE453046626B" section-type="subsequent-section"><enum>11074.</enum><header>Clarification of whistleblower awards</header> +<subsection id="id020D49FF83814EF6A9F6378F9C8EDDA2"><enum>(a)</enum><header>Definition of proceeds</header> +<paragraph id="id5CAF8D9D5A234DC9A6E4AC869F77531E"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/7623">Section 7623</external-xref> is amended by adding at the end the following new subsection:</text> <quoted-block changed="added" display-inline="no-display-inline" id="id508762EFC89A44B9AEDDBD6198E2F4F0" reported-display-style="italic" style="OLC"> <subsection id="id01A94E4984E04FF89CD5C5E48E2EE37A"><enum>(c)</enum><header>Proceeds</header><text>For purposes of this section, the term <term>proceeds</term> includes—</text> +<paragraph id="id7FFFCADC4C5045A2AF65902815D2191D"><enum>(1)</enum><text>penalties, interest, additions to tax, and additional amounts provided under the internal revenue laws, and</text> </paragraph> <paragraph id="id04526A42C8754D50B4F270E2443448D6"><enum>(2)</enum><text>any proceeds arising from laws for which the Internal Revenue Service is authorized to administer, enforce, or investigate, including—</text> +<subparagraph id="id16EE4DCD93744745884B95F98C5E2F1D"><enum>(A)</enum><text>criminal fines and civil forfeitures, and</text> </subparagraph> <subparagraph id="id78622A68321A4AA2B0E3303714F6E898"><enum>(B)</enum><text>violations of reporting requirements.</text></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> +<paragraph id="idB0A5482254E64118BA3D96690A2C58D9"><enum>(2)</enum><header>Conforming amendments</header><text>Paragraphs (1) and (2)(A) of section 7623(b) are each amended by striking <quote>collected proceeds (including penalties, interest, additions to tax, and additional amounts) resulting from the action</quote> and inserting <quote>proceeds collected as a result of the action</quote>.</text> </paragraph></subsection> <subsection id="idE9EDCB73349B4429AD9EBDD0993E9FA3"><enum>(b)</enum><header>Amount of proceeds determined without regard To availability</header><text>Paragraphs (1) and (2)(A) of section 7623(b) are each amended by inserting <quote>(determined without regard to whether such proceeds are available to the Secretary)</quote> after <quote>in response to such action</quote>.</text> </subsection> +<subsection id="id62B4C2CD881E413AB8F1CEC9FC642B96"><enum>(c)</enum><header>Disputed amount threshold</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/7623">Section 7623(b)(5)(B)</external-xref> is amended by striking <quote>tax, penalties, interest, additions to tax, and additional amounts</quote> and inserting <quote>proceeds</quote>.</text> </subsection> <subsection commented="no" display-inline="no-display-inline" id="idA4A075E1A86345C8B6ECC4637BA8C157"><enum>(d)</enum><header>Effective date</header><text>The amendments made by this section shall apply to information provided before, on, or after the date of the enactment of this Act with respect to which a final determination for an award has not been made before such date of enactment.</text> </subsection></section></part> +<part id="id195DBC7A85FF4B69B0CADEF08740B879" style="OLC"><enum>VIII</enum><header>Individual mandate</header> +<section id="idC0A887CE597C44D5A6AF8DED0FB6EF4B"><enum>11081.</enum><header>Elimination of shared responsibility payment for individuals failing to maintain minimum essential coverage</header> +<subsection id="id27c777c393ec4fefbb5011119b230df1"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/5000A">Section 5000A(c)</external-xref> is amended—</text> <paragraph id="id5163e15d6bf24835af0f28ba7adb0a28"><enum>(1)</enum><text>in paragraph (2)(B)(iii), by striking <quote>2.5 percent</quote> and inserting <quote>Zero percent</quote>, and</text> </paragraph> +<paragraph id="id2225e6a5f8804bacab0acd7f0a24f8ee"><enum>(2)</enum><text>in paragraph (3)—</text> <subparagraph id="idc6f00d90ae364cbfa7ee7371d4a8ee3d"><enum>(A)</enum><text>by striking <quote>$695</quote> in subparagraph (A) and inserting <quote>$0</quote>, and</text> </subparagraph> +<subparagraph id="id082a459fadda4ae990c657856bea98a4"><enum>(B)</enum><text>by striking subparagraph (D).</text> </subparagraph></paragraph></subsection> <subsection id="idB33CA9133CE44AD99987FD3D0BC76B98"><enum>(b)</enum><header>Effective date</header><text>The amendments made by this section shall apply to months beginning after December 31, 2018.</text> </subsection></section></part></subtitle> +<subtitle id="id57f11a925df64beabf2466b3cd9e4ce1"><enum>B</enum><header>Alternative minimum tax</header> +<section id="H6B0A3F0D49244B5A9014EB9B679E9AB1"><enum>12001.</enum><header>Increased exemption for individuals</header> +<subsection id="idABD265FA3A534E2EAAA5448A8D9A9257"><enum>(a)</enum><header>Increased exemption</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/55">Section 55(d)</external-xref> is amended by adding at the end the following new paragraph:</text> <quoted-block changed="added" display-inline="no-display-inline" id="id0365DAF032234C22A1E452D99820136A" reported-display-style="italic" style="OLC"> <paragraph id="id073F088AAB4E465CB9C4F056D4D329C9"><enum>(5)</enum><header>Special rule for taxable years beginning after 2017 and before 2026</header> <subparagraph id="id3373A44B79E147999BEB300D6A26BFC1"><enum>(A)</enum><header>In general</header><text>In the case of any taxable year beginning after December 31, 2017, and before January 1, 2026—</text> +<clause id="id71DE43C5F7F0474DA191601D73EEAF97"><enum>(i)</enum><text>paragraph (1) shall be applied—</text> <subclause id="idBFD6DD5CDCCA419EBF8AE360EBBBE02A"><enum>(I)</enum><text>by substituting <quote>$109,400</quote> for <quote>$78,750</quote> in subparagraph (A), and</text> </subclause> +<subclause id="idCF4DC67CA00141928B1AA911EB1971E3"><enum>(II)</enum><text>by substituting <quote>$70,300</quote> for <quote>$50,600</quote> in subparagraph (B), and</text> </subclause></clause> <clause id="idF7C2887EF32C447999CA8957E754D57F"><enum>(ii)</enum><text>paragraph (3) shall be applied—</text> +<subclause id="id4000C62378F34BADB5120417832374A0"><enum>(I)</enum><text>by substituting <quote>$208,400</quote> for <quote>$150,000</quote> in subparagraph (A),</text> </subclause> <subclause id="id1454818CC025434CA56EE2A7669CC77F"><enum>(II)</enum><text>by substituting <quote>$156,300</quote> for <quote>$112,500</quote> in subparagraph (B), and</text> </subclause> +<subclause id="id0587DBD1FBF5485195A24198BBB902CA"><enum>(III)</enum><text>in the case of a taxpayer described in paragraph (1)(D), without regard to the substitution under subclause (I).</text> </subclause></clause></subparagraph> <subparagraph id="id6D9BA84BF12148D28E8CFE1972ABF76C"><enum>(B)</enum><header>Inflation adjustment</header> <clause id="idC3927126CF5940C4A27EC10E95012DFD"><enum>(i)</enum><header>In general</header><text>In the case of any taxable year beginning in a calendar year after 2018, the amounts described in clause (ii) shall each be increased by an amount equal to—</text> +<subclause id="id8DFDA98AEEFD4D7C8485439E07F0E6EA"><enum>(I)</enum><text>such dollar amount, multiplied by</text> </subclause> <subclause id="id4AD5E26BCF9F47629C632DD027469120"><enum>(II)</enum><text>the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting <quote>calendar year 2017</quote> for <quote>calendar year 2016</quote> in subparagraph (A)(ii) thereof.</text> </subclause></clause> +<clause id="id90548654B0A64CC5A95BD2B219417408"><enum>(ii)</enum><header>Amounts described</header><text>The amounts described in this clause are the $109,400 amount in subparagraph (A)(i)(I), the $70,300 amount in subparagraph (A)(i)(II), the $208,400 amount in subparagraph (A)(ii)(I), and the $156,300 amount in subparagraph (A)(ii)(II).</text> </clause> <clause id="id1851F49E4FA1422BBC29FC9847203DBC"><enum>(iii)</enum><header>Rounding</header><text>Any increased amount determined under clause (i) shall be rounded to the nearest multiple of $100.</text></clause></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection display-inline="no-display-inline" id="id0E8F7090A73F4F83B9B77AAFCE39BAE6"><enum>(b)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2017.</text> </subsection></section></subtitle> <subtitle id="idC5096774135747DAAC60A0C2F347A1AB" style="OLC"><enum>C</enum><header>Business-related provisions</header> <part id="id7EDA945C924E4480901B8C1575DF03E3" style="OLC"><enum>I</enum><header>Corporate provisions</header> <section commented="no" id="H6C60176F6D2B44699FACAAEFA4AA3AD5"><enum>13001.</enum><header>20-percent corporate tax rate</header> <subsection commented="no" id="H377560EE4CCD458988C2197D7E3C058F"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Subsection (b) of <external-xref legal-doc="usc" parsable-cite="usc/26/11">section 11</external-xref> is amended to read as follows:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="idEE12E64C138E463CA2514BFEA14412F4" reported-display-style="italic" style="OLC"> +<subsection commented="no" id="H447CC2CAE9C940BF86F08DC1BF4F0F1B"><enum>(b)</enum><header>Amount of tax</header><text display-inline="yes-display-inline">The amount of the tax imposed by subsection (a) shall be 20 percent of taxable income.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection commented="no" id="id0FCC410D82C24F818A40D8EED674DCF2"><enum>(b)</enum><header>Conforming amendments</header> <paragraph commented="no" id="H54F901D7F0674E4C849EEF616AD567EF"><enum>(1)</enum><text>The following sections are each amended by striking <quote>section 11(b)(1)</quote> and inserting <quote>section 11(b)</quote>:</text> +<subparagraph commented="no" id="id7A4BF15CBC8A43698538037F58B98F30"><enum>(A)</enum><text>Section 280C(c)(3)(B)(ii)(II).</text> </subparagraph> <subparagraph commented="no" id="id1B0D9A9DAD3E44169E45CE7A61A221E4"><enum>(B)</enum><text>Paragraphs (2)(B) and (6)(A)(ii) of section 860E(e).</text> </subparagraph> +<subparagraph commented="no" id="id855A85EB5B03457E93BC9C097FFC7489"><enum>(C)</enum><text>Section 7874(e)(1)(B).</text> </subparagraph></paragraph> <paragraph commented="no" display-inline="no-display-inline" id="H1166E39064754C279768F4A6262387E9"><enum>(2)</enum> <subparagraph commented="no" display-inline="yes-display-inline" id="HCFBF31738F264941BC28109CE1663A58"><enum>(A)</enum><text>Part I of subchapter P of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> is amended by striking section 1201 (and by striking the item relating to such section in the table of sections for such part).</text> </subparagraph> +<subparagraph changed="added" commented="no" display-inline="no-display-inline" id="HD1429763685248849B3BC754A1BD7234" indent="up1" reported-display-style="italic"><enum>(B)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/12">Section 12</external-xref> is amended by striking paragraphs (4) and (6), and by redesignating paragraph (5) as paragraph (4).</text> </subparagraph> <subparagraph changed="added" commented="no" display-inline="no-display-inline" id="id83AE8E89D32E4854B2E88ED45525A7AE" indent="up1" reported-display-style="italic"><enum>(C)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/453A">Section 453A(c)(3)</external-xref> is amended by striking <quote>or 1201 (whichever is appropriate)</quote>.</text> </subparagraph> +<subparagraph changed="added" commented="no" id="H6770C2F8D4864C67A237ED62DEDECDD8" indent="up1" reported-display-style="italic"><enum>(D)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/527">Section 527(b)</external-xref> is amended—</text> <clause commented="no" id="H861F1A49C8624A67A535C6EBB65A960C"><enum>(i)</enum><text>by striking paragraph (2), and</text> </clause> +<clause commented="no" id="H8FD2CBB8BE5A45E39EBCF4F530A8AF4A"><enum>(ii)</enum><text>by striking all that precedes <quote>is hereby imposed</quote> and inserting:</text> <quoted-block changed="added" display-inline="no-display-inline" id="H4387E46D95F2454E9608A98EC9BB30EC" reported-display-style="italic" style="OLC"> <subsection commented="no" id="H6D091027ACFB42E792347EE40DAB04E2"><enum>(b)</enum><header>Tax imposed</header><text display-inline="yes-display-inline">A tax</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </clause></subparagraph> +<subparagraph changed="added" commented="no" id="H585051B77A1942108B0FEE8C0AB0C386" indent="up1" reported-display-style="italic"><enum>(E)</enum><text display-inline="yes-display-inline">Sections 594(a) is amended by striking <quote>taxes imposed by section 11 or 1201(a)</quote> and inserting <quote>tax imposed by section 11</quote>.</text> </subparagraph> <subparagraph changed="added" commented="no" id="H1196E49AB9E843B585895D8EE8BDCCA0" indent="up1" reported-display-style="italic"><enum>(F)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/691">Section 691(c)(4)</external-xref> is amended by striking <quote>1201,</quote>.</text> </subparagraph> +<subparagraph changed="added" commented="no" id="HC60172017CEF4D7384A5A20DD7A55F27" indent="up1" reported-display-style="italic"><enum>(G)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/801">Section 801(a)</external-xref> is amended—</text> <clause commented="no" id="H6F115937781543F1A70E6D39F328F0CF"><enum>(i)</enum><text>by striking paragraph (2), and</text> </clause> +<clause commented="no" id="HBB671E0D6E564143AB1E6085DB0E04DC"><enum>(ii)</enum><text>by striking all that precedes <quote>is hereby imposed</quote> and inserting:</text> <quoted-block changed="added" display-inline="no-display-inline" id="H52A3D466E51C47EEA69CD27BE2496178" reported-display-style="italic" style="OLC"> <subsection commented="no" id="H2AF4F200D93D422ABEB743C01DF84EF1"><enum>(a)</enum><header>Tax imposed</header><text display-inline="yes-display-inline">A tax</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </clause></subparagraph> +<subparagraph changed="added" commented="no" id="HD0B80E54FBF34FB4A5111CE02374E4A0" indent="up1" reported-display-style="italic"><enum>(H)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/831">Section 831(e)</external-xref> is amended by striking paragraph (1) and by redesignating paragraphs (2) and (3) as paragraphs (1) and (2), respectively.</text> </subparagraph> <subparagraph changed="added" commented="no" id="H8F858E3ED1CF4085BDAC432CA9E0BF13" indent="up1" reported-display-style="italic"><enum>(I)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/832">Sections 832(c)(5)</external-xref> and <external-xref legal-doc="usc" parsable-cite="usc/26/834"> 834(b)(1)(D)</external-xref> are each amended by striking <quote>sec. 1201 and following,</quote>.</text> </subparagraph> +<subparagraph changed="added" commented="no" id="HEEBC0E21E7B54B0786AC2CB18063DAB2" indent="up1" reported-display-style="italic"><enum>(J)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/852">Section 852(b)(3)(A)</external-xref> is amended by striking <quote>section 1201(a)</quote> and inserting <quote>section 11(b)</quote>.</text> </subparagraph> <subparagraph changed="added" commented="no" id="HE743B828BDC84F3A825F3D41089CCCFE" indent="up1" reported-display-style="italic"><enum>(K)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/857">Section 857(b)(3)</external-xref> is amended—</text> +<clause commented="no" id="H3EBCD0BF5BE442B395558052CB730716"><enum>(i)</enum><text>by striking subparagraph (A) and redesignating subparagraphs (B) through (F) as subparagraphs (A) through (E), respectively,</text> </clause> <clause commented="no" id="HB288739BC3B34CFAB107B8E7AE319B8C"><enum>(ii)</enum><text>in subparagraph (C), as so redesignated—</text> +<subclause commented="no" id="HC93EBE87D9654C2A8EEAA3F1D7B8E588"><enum>(I)</enum><text>by striking <quote>subparagraph (A)(ii)</quote> in clause (i) thereof and inserting <quote>paragraph (1)</quote>,</text> </subclause> <subclause commented="no" id="H3C716E1E3B634A65B89015E637FC648B"><enum>(II)</enum><text>by striking <quote>the tax imposed by subparagraph (A)(ii)</quote> in clauses (ii) and (iv) thereof and inserting <quote>the tax imposed by paragraph (1) on undistributed capital gain</quote>,</text> </subclause></clause> +<clause commented="no" id="H446277594FE14388995FF639192E1EA1"><enum>(iii)</enum><text>in subparagraph (E), as so redesignated, by striking <quote>subparagraph (B) or (D)</quote> and inserting <quote>subparagraph (A) or (C)</quote>, and</text> </clause> <clause commented="no" id="H6154CDEA69A14DC3BA6D04E256702649"><enum>(iv)</enum><text>by adding at the end the following new subparagraph:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="HBF3B793438F64C09A007648C4A4434F0" reported-display-style="italic" style="OLC"> +<subparagraph commented="no" id="H14909CD5ACBB4041A6C211DC88A8CE97"><enum>(F)</enum><header>Undistributed capital gain</header><text display-inline="yes-display-inline">For purposes of this paragraph, the term <quote>undistributed capital gain</quote> means the excess of the net capital gain over the deduction for dividends paid (as defined in section 561) determined with reference to capital gain dividends only.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block> </clause></subparagraph> <subparagraph changed="added" commented="no" id="H9E04C704A5B74F38A61779E0280107CA" indent="up1" reported-display-style="italic"><enum>(L)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/882">Section 882(a)(1)</external-xref> is amended by striking <quote>, 55, or 1201(a)</quote> and inserting <quote>or 55</quote>.</text> </subparagraph> +<subparagraph changed="added" commented="no" id="idB44E4FE2FFA1408D83ED949F788580F7" indent="up1" reported-display-style="italic"><enum>(M)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/904">Section 904(b)</external-xref> is amended—</text> <clause commented="no" id="idB50873AFC42440FB94ACBAFF41AD116A"><enum>(i)</enum><text>by striking <quote>or 1201(a)</quote> in paragraph (2)(C),</text> </clause> +<clause commented="no" id="id7C51CE5170694CC1A86120DCE9A52EA3"><enum>(ii)</enum><text>by striking paragraph (3)(D) and inserting the following:</text> <quoted-block changed="added" display-inline="no-display-inline" id="idA8EAB86C12624E108E28D1BDFE4347E0" reported-display-style="italic" style="OLC"> <subparagraph commented="no" id="idC77D09FE6D404A719C661AF4DA78D417"><enum>(D)</enum><header>Capital gain rate differential</header><text>There is a capital gain rate differential for any year if subsection (h) of section 1 applies to such taxable year.</text></subparagraph><after-quoted-block>, and</after-quoted-block></quoted-block> </clause> +<clause commented="no" id="id3DF2B7C5AC9C453DACDDB7765DAF16D9"><enum>(iii)</enum><text>by striking paragraph (3)(E) and inserting the following:</text> <quoted-block changed="added" display-inline="no-display-inline" id="id531463D290C44A028B1BFD9E372064F6" reported-display-style="italic" style="OLC"> <subparagraph commented="no" id="id65A8C5C71B3A40A4B95E480F110981B6"><enum>(E)</enum><header>Rate differential portion</header><text>The rate differential portion of foreign source net capital gain, net capital gain, or the excess of net capital gain from sources within the United States over net capital gain, as the case may be, is the same proportion of such amount as—</text> +<clause commented="no" id="idFAB09687D36B41C3A47C50C1E6F7EEEF"><enum>(i)</enum><text>the excess of—</text> <subclause commented="no" id="id866B7AEFD2774302AFE53714DA8599B0"><enum>(I)</enum><text>the highest rate of tax set forth in subsection (a), (b), (c), (d), or (e) of section 1 (whichever applies), over</text> </subclause> +<subclause commented="no" id="idF8F845C1782A48DB9FF64132FEDE8B9A"><enum>(II)</enum><text>the alternative rate of tax determined under section 1(h), bears to</text> </subclause></clause> <clause commented="no" id="id8947C41E8AE4451B9AD00254033F8A21"><enum>(ii)</enum><text>that rate referred to in subclause (I).</text></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block> </clause></subparagraph> +<subparagraph changed="added" commented="no" id="HA4B5255086DB4652A9ED646B616EA766" indent="up1" reported-display-style="italic"><enum>(N)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/1374">Section 1374(b)</external-xref> is amended by striking paragraph (4).</text> </subparagraph> <subparagraph changed="added" commented="no" id="H1439DC96139E44C3AA8E89FA9FDC4307" indent="up1" reported-display-style="italic"><enum>(O)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/1381">Section 1381(b)</external-xref> is amended by striking <quote>taxes imposed by section 11 or 1201</quote> and inserting <quote>tax imposed by section 11</quote>.</text> </subparagraph> +<subparagraph changed="added" commented="no" id="HFDDDBED70C33420A9F271F7C715366A9" indent="up1" reported-display-style="italic"><enum>(P)</enum><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/6425">Sections 6425(c)(1)(A)</external-xref> and <external-xref legal-doc="usc" parsable-cite="usc/26/6655"> 6655(g)(1)(A)(i)</external-xref> are each amended by striking <quote>or 1201(a),</quote>.</text> </subparagraph> <subparagraph changed="added" commented="no" id="idAFC067F43305476197E3CD76E102B84D" indent="up1" reported-display-style="italic"><enum>(Q)</enum><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/7518">Section 7518(g)(6)(A)</external-xref> is amended by striking <quote>or 1201(a)</quote>.</text> </subparagraph></paragraph> +<paragraph commented="no" id="HD083F38DA1E6455F9DED4D3151921901"><enum>(3)</enum> +<subparagraph commented="no" display-inline="yes-display-inline" id="H496911FDC8784C7DAD36C2616BEDA8F4"><enum>(A)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/1445">Section 1445(e)(1)</external-xref> is amended—</text> <clause changed="added" commented="no" id="HE9D0570231754031BB96A709518AFCDE" indent="up1" reported-display-style="italic"><enum>(i)</enum><text>by striking <quote>35 percent</quote> and inserting <quote>the highest rate of tax in effect for the taxable year under section 11(b)</quote>, and</text> </clause> +<clause changed="added" commented="no" id="H129F640F712A47968D7C05A27B858E74" indent="up1" reported-display-style="italic"><enum>(ii)</enum><text>by striking <quote>of the gain</quote> and inserting <quote>multiplied by the gain</quote>.</text> </clause></subparagraph> <subparagraph changed="added" commented="no" id="H3FC48B1752DE4DF2A5BC5E1B7A12478E" indent="up1" reported-display-style="italic"><enum>(B)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/1445">Section 1445(e)(2)</external-xref> is amended by striking <quote>35 percent of the amount</quote> and inserting <quote>the highest rate of tax in effect for the taxable year under section 11(b) multiplied by the amount</quote>.</text> </subparagraph> +<subparagraph changed="added" commented="no" id="HB8455FADDA594095BA60BE89CDD437FB" indent="up1" reported-display-style="italic"><enum>(C)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/1445">Section 1445(e)(6)</external-xref> is amended—</text> <clause commented="no" id="H521EF839B2DF4FE0AE2258AA2850F1CF"><enum>(i)</enum><text>by striking <quote>35 percent</quote> and inserting <quote>the highest rate of tax in effect for the taxable year under section 11(b)</quote>, and</text> </clause> +<clause commented="no" id="HC703F15995AE46BA905139385A2F6E09"><enum>(ii)</enum><text>by striking <quote>of the amount</quote> and inserting <quote>multiplied by the amount</quote>.</text> </clause></subparagraph> <subparagraph changed="added" commented="no" id="HDF28AE60DD904E0DB089161B684D4A99" indent="up1" reported-display-style="italic"><enum>(D)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/1446">Section 1446(b)(2)(B)</external-xref> is amended by striking <quote>section 11(b)(1)</quote> and inserting <quote>section 11(b)</quote>.</text> </subparagraph></paragraph> +<paragraph commented="no" id="HA1ABDF587DC04843AEFEBDB712914719"><enum>(4)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/852">Section 852(b)(1)</external-xref> is amended by striking the last sentence.</text> </paragraph> <paragraph commented="no" id="H567F25DF428D40A89C1F7C3A223F3B93"><enum>(5)</enum> <subparagraph commented="no" display-inline="yes-display-inline" id="H2D978627F445475D8ACF6B2B709ED603"><enum>(A)</enum><text>Part I of subchapter B of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/5">chapter 5</external-xref> is amended by striking section 1551 (and by striking the item relating to such section in the table of sections for such part).</text> </subparagraph> +<subparagraph changed="added" id="HA55EB744343B45EFA9001C6935F91A64" indent="up1" reported-display-style="italic"><enum>(B)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/535">Section 535(c)(5)</external-xref> is amended to read as follows:</text> <quoted-block changed="added" display-inline="no-display-inline" id="HB59F849295134F9AB26808CD70A12BB8" reported-display-style="italic" style="OLC"> <paragraph id="HA5ED8F4665504A8C85D8A81EAE1D66C5"><enum>(5)</enum><header>Cross reference</header><text display-inline="yes-display-inline">For limitation on credit provided in paragraph (2) or (3) in the case of certain controlled corporations, see section 1561.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </subparagraph></paragraph> +<paragraph commented="no" id="HD163F8F4ADD04A318A94A49BF4F551E3"><enum>(6)</enum> +<subparagraph commented="no" display-inline="yes-display-inline" id="id129AEB191BD541DCBB4FB639E02C52B7"><enum>(A)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/1561">Section 1561(a)</external-xref> is amended—</text> <clause changed="added" commented="no" id="H5DC5BD9BA4F745A58376BA630D1FCB8B" indent="up1" reported-display-style="italic"><enum>(i)</enum><text>by striking paragraph (1) and redesignating paragraphs (2) and (3) as paragraphs (1) and (2), respectively,</text> </clause> +<clause changed="added" commented="no" id="idC775A83B5BB847D89B414C3DD9C2BD26" indent="up1" reported-display-style="italic"><enum>(ii)</enum><text>by striking <quote>amounts specified in paragraph (1) and the amount specified in paragraph (3)</quote> and inserting <quote>the amount specified in paragraph (2)</quote>,</text> </clause> <clause changed="added" commented="no" id="id0997BC1D9A7B490C928A2FD536241A29" indent="up1" reported-display-style="italic"><enum>(iii)</enum><text>by striking <quote>The amounts specified in paragraph (2)</quote> and inserting <quote>The amounts specified in paragraph (1)</quote>,</text> </clause> +<clause changed="added" commented="no" id="id26D08718BBC14C00884F2D60B71DCA4A" indent="up1" reported-display-style="italic"><enum>(iv)</enum><text>by striking the third sentence in the flush language, and</text> </clause> <clause changed="added" commented="no" id="idB84979F252104C59BB790FEA98C2A819" indent="up1" reported-display-style="italic"><enum>(v)</enum><text>by striking <quote>under paragraph (3)</quote> and inserting <quote>under paragraph (2)</quote>.</text> </clause></subparagraph> +<subparagraph changed="added" commented="no" id="idEE0F70887A774AD8A1F8C2FB2574ACE2" indent="up1" reported-display-style="italic"><enum>(B)</enum><text>The first sentence of <external-xref legal-doc="usc" parsable-cite="usc/26/1561">section 1561(b)</external-xref> is amended to read as follows: <quote>If a corporation has a short taxable year which does not include a December 31 and is a component member of a controlled group of corporations with respect to such taxable year, then for purposes of this subtitle the amount to be used in computing the accumulated earnings credit under section 535(c)(2) and (3) of such corporation for such taxable year shall be the amount specified in subsection (a)(1) divided by the number of corporations which are component members of such group on the last day of such taxable year.</quote></text> </subparagraph></paragraph> <paragraph commented="no" id="HD798CD4B3C9F443892864B02F19B12E1"><enum>(7)</enum><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/7518">Section 7518(g)(6)(A)</external-xref> is amended—</text> +<subparagraph commented="no" id="H1A1140E64C5C41BFABA30707ADCBB86B"><enum>(A)</enum><text display-inline="yes-display-inline">by striking <quote>With respect to the portion</quote> and inserting <quote>In the case of a taxpayer other than a corporation, with respect to the portion</quote>, and</text> </subparagraph> <subparagraph commented="no" id="H2546F44E83E44A25B359BA6AB4F3AB18"><enum>(B)</enum><text display-inline="yes-display-inline">by striking <quote>(34 percent in the case of a corporation)</quote>.</text> </subparagraph></paragraph></subsection> +<subsection commented="no" id="HAB4528DC0D2A44C184068C34D10E42F2"><enum>(c)</enum><header>Effective date</header> +<paragraph commented="no" id="H07A74D273B2746439CFD8D52CDA50B6F"><enum>(1)</enum><header>In general</header><text>Except as otherwise provided in this subsection, the amendments made by this section shall apply to taxable years beginning after December 31, 2018.</text> </paragraph> <paragraph commented="no" id="HD621B1A7AC644FC591964EAEFE0BAACE"><enum>(2)</enum><header>Withholding</header><text>The amendments made by subsection (b)(3) shall apply to distributions made after December 31, 2018.</text> </paragraph> +<paragraph commented="no" id="HBD225AB8C4804A78932EFE156EB7270C"><enum>(3)</enum><header>Certain transfers</header><text>The amendments made by subsection (b)(6) shall apply to transfers made after December 31, 2018.</text> </paragraph></subsection> <subsection id="HB22172E3402D4964ACE93179FBA7B2B3"><enum>(d)</enum><header>Normalization requirements</header> <paragraph id="H5F0A201D846347C295E2FA2163744E88"><enum>(1)</enum><header>In general</header><text>A normalization method of accounting shall not be treated as being used with respect to any public utility property for purposes of section 167 or 168 of the Internal Revenue Code of 1986 if the taxpayer, in computing its cost of service for ratemaking purposes and reflecting operating results in its regulated books of account, reduces the excess tax reserve more rapidly or to a greater extent than such reserve would be reduced under the average rate assumption method.</text> </paragraph> +<paragraph id="H1A9D483D6DE54C93B3BB485D86FDE907"><enum>(2)</enum><header>Alternative Method for Certain Taxpayers</header><text>If, as of the first day of the taxable year that includes the date of enactment of this Act—</text> <subparagraph id="H0B5B45A6363C40C8824049E4B00BC4A6"><enum>(A)</enum><text>the taxpayer was required by a regulatory agency to compute depreciation for public utility property on the basis of an average life or composite rate method, and</text> </subparagraph> +<subparagraph id="H5E437318F38141D7B5157D5005F5D18A"><enum>(B)</enum><text>the taxpayer’s books and underlying records did not contain the vintage account data necessary to apply the average rate assumption method,</text> </subparagraph><continuation-text continuation-text-level="paragraph">the taxpayer will be treated as using a normalization method of accounting if, with respect to such jurisdiction, the taxpayer uses the alternative method for public utility property that is subject to the regulatory authority of that jurisdiction.</continuation-text></paragraph> <paragraph id="HE42CC9C4C17441CCB5C3B1776AA46BD7"><enum>(3)</enum><header>Definitions</header><text>For purposes of this subsection—</text> +<subparagraph id="H4C9C4285564F46B6AD218342DD429C77"><enum>(A)</enum><header>Excess tax reserve</header><text>The term <term>excess tax reserve</term> means the excess of—</text> <clause id="H205A0B738C5745F9B3886ED0BD5D29DE"><enum>(i)</enum><text>the reserve for deferred taxes (as described in <external-xref legal-doc="usc" parsable-cite="usc/26/168">section 168(i)(9)(A)(ii)</external-xref> of the Internal Revenue Code of 1986) as determined under the Internal Revenue Code of 1986 as in effect on the day before the date of the enactment of this Act, over</text> </clause> +<clause id="HC01CC644D3D846AF8A0CF98E77A69C13"><enum>(ii)</enum><text>the amount which would be the balance in such reserve if the amount of such reserve were determined by assuming that the corporate rate reductions provided in this Act were in effect for all prior periods.</text> </clause></subparagraph> <subparagraph id="H6E55B1D6D50B4D83BD02467867DC0EA8"><enum>(B)</enum><header>Average rate assumption method</header><text>The average rate assumption method is the method under which the excess in the reserve for deferred taxes is reduced over the remaining lives of the property as used in its regulated books of account which gave rise to the reserve for deferred taxes. Under such method, if timing differences for the property reverse, the amount of the adjustment to the reserve for the deferred taxes is calculated by multiplying—</text> +<clause id="H6B5BAC5F842F48358A4642D262AC8512"><enum>(i)</enum><text>the ratio of the aggregate deferred taxes for the property to the aggregate timing differences for the property as of the beginning of the period in question, by</text> </clause> <clause id="H34FBB6CBB8194C7886D6D0DCF3CCEA83"><enum>(ii)</enum><text>the amount of the timing differences which reverse during such period.</text> </clause></subparagraph> +<subparagraph id="HF2F18A6E6C034DF7A1E000EADA4F805F"><enum>(C)</enum><header>Alternative method</header><text display-inline="yes-display-inline">The <term>alternative method</term> is the method in which the taxpayer—</text> <clause id="H2AADB5C9465042628DFE2EEEE88CA669"><enum>(i)</enum><text>computes the excess tax reserve on all public utility property included in the plant account on the basis of the weighted average life or composite rate used to compute depreciation for regulatory purposes, and</text> </clause> +<clause id="H35880791CB6C47B9AE162CBC8C499A9E"><enum>(ii)</enum><text>reduces the excess tax reserve ratably over the remaining regulatory life of the property.</text> </clause></subparagraph></paragraph> <paragraph id="H9C0D9B6C601B488C969B52423B09F47C"><enum>(4)</enum><header>Tax increased for normalization violation</header><text>If, for any taxable year ending after the date of the enactment of this Act, the taxpayer does not use a normalization method of accounting, the taxpayer’s tax for the taxable year shall be increased by the amount by which it reduces its excess tax reserve more rapidly than permitted under a normalization method of accounting.</text> </paragraph></subsection></section> +<section id="H883A7B5A4A74479BB35751B5AA3CBC6C"><enum>13002.</enum><header>Reduction in dividend received deductions to reflect lower corporate income tax rates</header> +<subsection id="H3D5CBA76E6F1429C9F10C3F53C5F4EE7"><enum>(a)</enum><header>Dividends received by corporations</header> +<paragraph id="H7EFC7D1C0D644AE4AB58E75CD9BB15A8"><enum>(1)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/243">Section 243(a)(1)</external-xref> is amended by striking <quote>70 percent</quote> and inserting <quote>50 percent</quote>.</text> </paragraph> <paragraph id="HAEC6A6B412B24FBB83A451EFEB816F5C"><enum>(2)</enum><header>Dividends from 20-percent owned corporations</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/243">Section 243(c)(1)</external-xref> is amended—</text> +<subparagraph id="H5F916E40C17E4D45A71BE40160D0B6F3"><enum>(A)</enum><text>by striking <quote>80 percent</quote> and inserting <quote>65 percent</quote>, and</text> </subparagraph> <subparagraph id="HBD77682F351E4D9ABA3A0B0E4DFB1E12"><enum>(B)</enum><text>by striking <quote>70 percent</quote> and inserting <quote>50 percent</quote>.</text> </subparagraph></paragraph> +<paragraph id="H1C9FF356AAEE4474B79B3E93B34E5E4C"><enum>(3)</enum><header>Conforming amendment</header><text>The heading for <external-xref legal-doc="usc" parsable-cite="usc/26/243">section 243(c)</external-xref> is amended by striking <quote><header-in-text level="subsection" style="OLC">Retention of 80-percent dividend received deduction</header-in-text></quote> and inserting <quote><header-in-text level="subsection" style="OLC">Increased percentage</header-in-text></quote>.</text> </paragraph></subsection> <subsection id="H9DAD5DA08E1C449787662AF3555F0F4D"><enum>(b)</enum><header>Dividends received from FSC</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/245">Section 245(c)(1)(B)</external-xref> is amended—</text> +<paragraph id="H0890E4E61EB241D58E6969369F096010"><enum>(1)</enum><text>by striking <quote>70 percent</quote> and inserting <quote>50 percent</quote>, and</text> </paragraph> <paragraph id="H04F6060BB35C48ACB687EAEE629B2DA6"><enum>(2)</enum><text>by striking <quote>80 percent</quote> and inserting <quote>65 percent</quote>.</text> </paragraph></subsection> +<subsection id="HDC0D74DF164D4A01836997C2015F3805"><enum>(c)</enum><header>Limitation on aggregate amount of deductions</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/246">Section 246(b)(3)</external-xref> is amended—</text> <paragraph id="HE17BA30E60414365B89789F7C3513677"><enum>(1)</enum><text>by striking <quote>80 percent</quote> in subparagraph (A) and inserting <quote>65 percent</quote>, and</text> </paragraph> +<paragraph id="HC813E9FC4A4140C083CC3A6FA3884DC2"><enum>(2)</enum><text>by striking <quote>70 percent</quote> in subparagraph (B) and inserting <quote>50 percent</quote>.</text> </paragraph></subsection> <subsection id="H1FEF1774A58A4B8892F56E826D30F060"><enum>(d)</enum><header>Reduction in deduction where portfolio stock is debt-financed</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/246A">Section 246A(a)(1)</external-xref> is amended—</text> +<paragraph id="H22B0054E60084DAE9CDFF8BD6DAD2010"><enum>(1)</enum><text>by striking <quote>70 percent</quote> and inserting <quote>50 percent</quote>, and</text> </paragraph> <paragraph commented="no" display-inline="no-display-inline" id="H5D2D1C64D30C4727965B822377E1A5C1"><enum>(2)</enum><text>by striking <quote>80 percent</quote> and inserting <quote>65 percent</quote>.</text> </paragraph></subsection> +<subsection commented="no" display-inline="no-display-inline" id="H4587A6326A2140C9A66B231B83E33D19"><enum>(e)</enum><header>Income from sources within the United States</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/861">Section 861(a)(2)</external-xref> is amended—</text> <paragraph commented="no" display-inline="no-display-inline" id="H21F4F7528EDA48B089F2A01B156F51E3"><enum>(1)</enum><text>by striking <quote>100/70th</quote> and inserting <quote>100/50th</quote> in subparagraph (B), and</text> </paragraph> +<paragraph commented="no" display-inline="no-display-inline" id="HE0DB636C17CB4C46847525B32FDF7A6E"><enum>(2)</enum><text>in the flush sentence at the end—</text> <subparagraph commented="no" display-inline="no-display-inline" id="HE11AE6EB80D642BE9D90379836892C35"><enum>(A)</enum><text>by striking <quote>100/80th</quote> and inserting <quote>100/65th</quote>, and</text> </subparagraph> +<subparagraph commented="no" display-inline="no-display-inline" id="HBD12073292E14430898D7E3F04A9073A"><enum>(B)</enum><text>by striking <quote>100/70th</quote> and inserting <quote>100/50th</quote>.</text> </subparagraph></paragraph></subsection> <subsection id="iddf2fc020d8894b2fabe241d03e7c0f3c"><enum>(f)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2018.</text> </subsection></section></part> +<part id="idAAE79100B08C4C4891BDFA7D477EDD2B" style="OLC"><enum>II</enum><header>Small business reforms</header> +<section id="id452C5C38096248D7A3FC723752208485"><enum>13101.</enum><header>Modifications of rules for expensing depreciable business assets</header> +<subsection commented="no" display-inline="no-display-inline" id="id14BE45041C204CCB80B6DAC0081A60C0"><enum>(a)</enum><header>Increase in limitation</header> +<paragraph commented="no" display-inline="no-display-inline" id="idF2F255FD3B08481CACC7F9E502CCCBA6"><enum>(1)</enum><header>Dollar limitation</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/179">Section 179(b)(1)</external-xref> is amended by striking <quote>$500,000</quote> and inserting <quote>$1,000,000</quote>.</text> </paragraph> <paragraph commented="no" display-inline="no-display-inline" id="id9EB44121E843455A868E9E8D2DFEA6B9"><enum>(2)</enum><header>Reduction in limitation</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/179">Section 179(b)(2)</external-xref> is amended by striking <quote>$2,000,000</quote> and inserting <quote>$2,500,000</quote>.</text> </paragraph> +<paragraph commented="no" display-inline="no-display-inline" id="idFA88AD77385244C4A5E7450C6625BE52"><enum>(3)</enum><header>Inflation adjustments</header> +<subparagraph commented="no" display-inline="no-display-inline" id="idAEAA249B13834A42B7E97C1073841346"><enum>(A)</enum><header>In general</header><text>Subparagraph (A) of section 179(b)(6), as amended by <external-xref legal-doc="usc" parsable-cite="usc/26/11002">section 11002(d),</external-xref> is amended—</text> <clause commented="no" display-inline="no-display-inline" id="id29AD5F0682B7490C9A736F43B7B13DA8"><enum>(i)</enum><text>by striking <quote>2015</quote> and inserting <quote>2018</quote>, and</text> </clause> +<clause commented="no" display-inline="no-display-inline" id="id01D23EF049ED491BA14B0D84A8AC3B1C"><enum>(ii)</enum><text>in clause (ii), by striking <quote>calendar year 2014</quote> and inserting <quote>calendar year 2017</quote>.</text> </clause></subparagraph> <subparagraph commented="no" display-inline="no-display-inline" id="idC29B8BF82D3E4D1BBE25E7DBF5C480C7"><enum>(B)</enum><header>Sport utility vehicles</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/179">Section 179(b)(6)</external-xref> is amended—</text> +<clause commented="no" display-inline="no-display-inline" id="idA25F737A53CF48E599F6D7113218CE83"><enum>(i)</enum><text>in subparagraph (A), by striking <quote>paragraphs (1) and (2)</quote> and inserting <quote>paragraphs (1), (2), and (5)(A)</quote>, and</text> </clause> <clause commented="no" display-inline="no-display-inline" id="idB42E94C7FF1642DC92E94EA8598A56AC"><enum>(ii)</enum><text>in subparagraph (B), by inserting <quote>($100 in the case of any increase in the amount under paragraph (5)(A))</quote> after <quote>$10,000</quote>.</text> </clause></subparagraph></paragraph></subsection> +<subsection commented="no" display-inline="no-display-inline" id="idD028CA64FDA5462F9A879F898590C056"><enum>(b)</enum><header>Section 179 property To include qualified real property</header> +<paragraph commented="no" display-inline="no-display-inline" id="id7D892FFDD9734722A57F32DCC4C6D71E"><enum>(1)</enum><header>In general</header><text>Subparagraph (B) of <external-xref legal-doc="usc" parsable-cite="usc/26/179">section 179(d)(1)</external-xref> is amended to read as follows:</text> <quoted-block changed="added" display-inline="no-display-inline" id="idC73922E707614814A242C81ACAC5D2F7" reported-display-style="italic" style="OLC"> <subparagraph commented="no" display-inline="no-display-inline" id="idA8110A7E57BC4D498D2858ED71FF1266"><enum>(B)</enum><text>which is—</text> +<clause commented="no" display-inline="no-display-inline" id="id7C9B9A32BDE9489F8D743EFBB7692D60"><enum>(i)</enum><text>section 1245 property (as defined in section 1245(a)(3)), or</text> </clause> <clause commented="no" display-inline="no-display-inline" id="id19BA3A740ACC484482A6AFB1DDAC525A"><enum>(ii)</enum><text>at the election of the taxpayer, qualified real property (as defined in subsection (f)), and</text></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> +<paragraph commented="no" display-inline="no-display-inline" id="id3E7E687CDF07437CAFEA000E3B53C518"><enum>(2)</enum><header>Qualified real property defined</header><text>Subsection (f) of <external-xref legal-doc="usc" parsable-cite="usc/26/179">section 179</external-xref> is amended to read as follows:</text> <quoted-block changed="added" display-inline="no-display-inline" id="id87AB9DAA59B54CF8A43F55433EB37231" reported-display-style="italic" style="OLC"> <subsection commented="no" display-inline="no-display-inline" id="id0D512FA28180495AA076BB083320127E"><enum>(f)</enum><header>Qualified real property</header><text>For purposes of this section, the term <term>qualified real property</term> means—</text> +<paragraph commented="no" display-inline="no-display-inline" id="id45719286B7574FAD80EAAD5BCF3929EC"><enum>(1)</enum><text>any qualified improvement property described in section 168(e)(6), and</text> </paragraph> <paragraph commented="no" display-inline="no-display-inline" id="id18159A83AB224A19A82840A57CAF8637"><enum>(2)</enum><text>any of the following improvements to nonresidential real property placed in service after the date such property was first placed in service:</text> +<subparagraph commented="no" display-inline="no-display-inline" id="idC9FFAABA4FB148DC8F2DEA4575C78FAF"><enum>(A)</enum><text>Roofs.</text> </subparagraph> <subparagraph commented="no" display-inline="no-display-inline" id="id74DA6D97AAD94A1995E0039D5026AEE0"><enum>(B)</enum><text>Heating, ventilation, and air-conditioning property.</text> </subparagraph> +<subparagraph commented="no" display-inline="no-display-inline" id="id5341A412BA684CA697E8C6BE1D3ADC43"><enum>(C)</enum><text>Fire protection and alarm systems.</text> </subparagraph> <subparagraph commented="no" display-inline="no-display-inline" id="id1723A839729847C19A8BC14FABE64390"><enum>(D)</enum><text>Security systems.</text></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph></subsection> +<subsection commented="no" display-inline="no-display-inline" id="id735B91A87CAB4168B996AD7741B79E85"><enum>(c)</enum><header>Repeal of exclusion for certain property</header><text>The last sentence of <external-xref legal-doc="usc" parsable-cite="usc/26/179">section 179(d)(1)</external-xref> is amended by inserting <quote>(other than paragraph (2) thereof)</quote> after <quote>section 50(b)</quote>.</text> </subsection> <subsection commented="no" display-inline="no-display-inline" id="idBF67C8643E70460F8BA3C93793853C70"><enum>(d)</enum><header>Effective date</header><text>The amendments made by this section shall apply to property placed in service in taxable years beginning after December 31, 2017.</text> </subsection></section> +<section commented="no" display-inline="no-display-inline" id="IDD149772B62CB444B827B93F2975146AA"><enum>13102.</enum><header>Modifications of gross receipts test for use of cash method of accounting by corporations and partnerships</header> +<subsection commented="no" display-inline="no-display-inline" id="idE76C5541809F46369615C6B92699B65D"><enum>(a)</enum><header>Modifications of gross receipts test</header> +<paragraph commented="no" display-inline="no-display-inline" id="id232257AEBC4F4F0E8DD0D6AB3DD28653"><enum>(1)</enum><header>In general</header><text>So much of section 448(c) as precedes paragraph (2) is amended to read as follows:</text> <quoted-block changed="added" display-inline="no-display-inline" id="id8D341445A7624C49A86D4F5BB97E8E8B" reported-display-style="italic" style="OLC"> <subsection commented="no" display-inline="no-display-inline" id="idF78375CC4A4448E486228D6CF7CDA5BA"><enum>(c)</enum><header>Gross receipts test</header> <paragraph commented="no" display-inline="no-display-inline" id="id74844E26E1964C08A517C762DB7E8988"><enum>(1)</enum><header>In general</header><text>A corporation or partnership meets the gross receipts test of this subsection for any taxable year if the average annual gross receipts of such entity for the 3-taxable-year period ending with the taxable year which precedes such taxable year does not exceed the applicable dollar limit.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> +<paragraph commented="no" display-inline="no-display-inline" id="idC2C937FB4DCA4AA0823A2596B446C3AC"><enum>(2)</enum><header>Applicable dollar limit</header><text>Subsection (c) of <external-xref legal-doc="usc" parsable-cite="usc/26/448">section 448</external-xref> is amended by adding at the end the following new paragraph:</text> <quoted-block act-name="" changed="added" id="id2116C9A21CEB40F9B5EFA3C384A24B33" reported-display-style="italic" style="OLC"> <paragraph id="idA05B1A2C1004421C947FACAF6C3BF278"><enum>(4)</enum><header>Applicable dollar limit</header> <subparagraph id="idAB3AD85886D84D0DA1DDDAEC2384CB6D"><enum>(A)</enum><header>In general</header><text>The applicable dollar limit is $15,000,000.</text> </subparagraph> +<subparagraph id="id5C5A728F3C124D3CB245EA45C5A4564C"><enum>(B)</enum><header>Adjustment for inflation</header><text>In the case of any taxable year beginning after December 31, 2018, the $15,000,000 amount under subparagraph (A) shall be increased by an amount equal to—</text> <clause id="idB408083517E0423389E95D1DD03C0ACC"><enum>(i)</enum><text>such dollar amount, multiplied by</text> </clause> +<clause id="idB7D141A345634BB09DC1362B65C21F99"><enum>(ii)</enum><text>the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, by substituting <quote>calendar year 2017</quote> for <quote>calendar year 2016</quote> in subparagraph (A)(ii) thereof.</text> </clause><continuation-text continuation-text-level="subparagraph">If any amount as increased under the preceding sentence is not a multiple of $1,000, such amount shall be rounded to the next lowest multiple of $1,000.</continuation-text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> <paragraph id="id4565BFE740EF4B8086071A1FC7B01EDD"><enum>(3)</enum><header>Change in method of accounting</header><text>Paragraph (7) of <external-xref legal-doc="usc" parsable-cite="usc/26/448">section 448(d)</external-xref> is amended—</text> +<subparagraph id="id1754105F30A74BC9A4BDE5936B6BDC13"><enum>(A)</enum><text>by striking <quote>In the case of</quote> and all that follows up to subparagraph (A) and inserting: <quote>If a taxpayer changes its method of accounting because the taxpayer is prohibited from using the cash receipts and disbursement method of accounting by reason of subsection (a) or is no longer prohibited from using such method by reason of such subsection—</quote>, and</text> </subparagraph> <subparagraph id="id2E576DC76D9541E296115D6F198A1284"><enum>(B)</enum><text>by inserting <quote>and</quote> at the end of subparagraph (A), by striking <quote>, and</quote> at the end of subparagraph (B) and inserting a period, and by striking subparagraph (C).</text> </subparagraph></paragraph> +<paragraph id="id5BA4D7C759624ADC8B36E6E7B80A055A"><enum>(4)</enum><header>Conforming amendment</header><text>Paragraph (3) of <external-xref legal-doc="usc" parsable-cite="usc/26/448">section 448(b)</external-xref> is amended to read as follows:</text> <quoted-block changed="added" display-inline="no-display-inline" id="idB0ED8DA270B445F4B4EDAF372ED1DAC3" reported-display-style="italic" style="OLC"> <paragraph id="id0CF3E11E5FBC471DAD5C10C0A8D81AB7"><enum>(3)</enum><header>Entities satisfying gross receipts test</header><text>Paragraphs (1) and (2) of subsection (a) shall not apply to any corporation or partnership for any taxable year if such entity meets the gross receipts test of subsection (c) for the taxable year.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph></subsection> +<subsection id="id3EF848460F86488D967268C7802EA7B3"><enum>(b)</enum><header>Application of modifications To farming corporations</header> +<paragraph id="id8ADC0FD75185494286BE60A573A1C6BB"><enum>(1)</enum><header>In general</header><text>Paragraph (1) of <external-xref legal-doc="usc" parsable-cite="usc/26/447">section 447(d)</external-xref> is amended to read as follows:</text> <quoted-block changed="added" display-inline="no-display-inline" id="id57184E761C684EF5AAA72556E8B3A0AB" reported-display-style="italic" style="OLC"> <paragraph id="id6434E68A431042FD9680F0BF322FA82D"><enum>(1)</enum><header>In general</header><text>A corporation meets the requirements of this subsection for any taxable year with respect to its gross receipts if the corporation meets the gross receipts test of section 448(c) for the taxable year.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> +<paragraph id="idAF0AC99E53DC4121BD4A4294CC7BCF81"><enum>(2)</enum><header>Family corporations</header><text>Paragraph (2) of <external-xref legal-doc="usc" parsable-cite="usc/26/447">section 447(d)</external-xref> is amended—</text> <subparagraph id="idA3F8AAB0F50A4FD9B59F70E33FE77C19"><enum>(A)</enum><text>by striking subparagraph (A) and inserting the following:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="id29F6230B593A46B3976C70F21E20658E" reported-display-style="italic" style="OLC"> +<subparagraph id="id6E75126382204A29B7797AEE98000963"><enum>(A)</enum><header>In general</header><text>In the case of a family corporation, in applying section 448(c) for purposes of paragraph (1)—</text> <clause id="id9AADA880A5394E78BE04487AECEA1984"><enum>(i)</enum><text>paragraph (1) of section 448(c) shall be applied by substituting the applicable family corporation limit for the applicable dollar limit, and</text> </clause> +<clause id="id63833A19177A4C96BCC6B82A9E3FEFD6"><enum>(ii)</enum><text>the rules of subparagraph (B) shall apply in computing gross receipts.</text></clause></subparagraph><after-quoted-block>,</after-quoted-block></quoted-block> </subparagraph> <subparagraph id="idB60FA67EDA424FAA8B8CBDC840307D3C"><enum>(B)</enum><text>in subparagraph (B)(i), by striking <quote>the last sentence of paragraph (1)</quote> and inserting <quote>paragraph (2) of section 448(c)</quote>, and</text> </subparagraph> +<subparagraph id="id2D0A90180A57471FA3F8CDC4F2F1307C"><enum>(C)</enum><text>by adding at the end the following new subparagraph:</text> <quoted-block changed="added" display-inline="no-display-inline" id="idCC8518D0BE7B46A480703FFB09F1FF65" reported-display-style="italic" style="OLC"> <subparagraph id="id979EF67824824BBE94A0DA5A2585CE65"><enum>(D)</enum><header>Applicable family corporation limit</header> <clause id="id121E9862C6E74501A8836225E53A2378"><enum>(i)</enum><header>In general</header><text>The applicable family corporation limit is $25,000,000.</text> </clause> +<clause id="id60F91DABED49462C9138E57445FB2AE9"><enum>(ii)</enum><header>Adjustment for inflation</header><text>In the case of any taxable year beginning after December 31, 2018, the $25,000,000 amount under clause (i) shall be increased by an amount equal to—</text> <subclause id="id4136C4F5EB9240BB9A1585E4980283D0"><enum>(I)</enum><text>such dollar amount, multiplied by</text> </subclause> +<subclause id="id884F40BEBC5C4137AB8617E40683CD35"><enum>(II)</enum><text>the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, by substituting <quote>calendar year 2017</quote> for <quote>calendar year 2016</quote> in subparagraph (A)(ii) thereof.</text> </subclause><continuation-text continuation-text-level="clause">If any amount as increased under the preceding sentence is not a multiple of $1,000, such amount shall be rounded to the next lowest multiple of $1,000.</continuation-text></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block> </subparagraph></paragraph> <paragraph id="id8CB000E35B6F4A568CAE8452DDF40EB3"><enum>(3)</enum><header>Exception for certain corporations</header><text>Subsection (c) of <external-xref legal-doc="usc" parsable-cite="usc/26/447">section 447</external-xref> is amended by inserting <quote>for any taxable year</quote> after <quote>not being a corporation</quote>.</text> </paragraph> +<paragraph id="id34CA0873D93542C5B995A46CC5CC44F1"><enum>(4)</enum><header>Change in method of accounting</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/447">Section 447(f)</external-xref> is amended—</text> <subparagraph id="idEE824456F2F3485B929BFD2857430174"><enum>(A)</enum><text>by striking <quote>In the case of</quote> and all that follows up to paragraph (1) and inserting the following: <quote>If a taxpayer changes its method of accounting because the taxpayer is required to use an accrual method of accounting by reason of subsection (a) or is no longer required to use such method by reason of such subsection—</quote>, and</text> </subparagraph> +<subparagraph id="id00D461C10A3A4ECEA444EA3E4C082F0E"><enum>(B)</enum><text>by striking paragraph (2) and inserting the following:</text> <quoted-block changed="added" display-inline="no-display-inline" id="id0F408E4707F64B5C81E11E36283B4C70" reported-display-style="italic" style="OLC"> <paragraph id="idEFA7DCFB37214B478C2C21B9CEA42357"><enum>(2)</enum><text>such change shall be treated as initiated by the taxpayer, and</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </subparagraph></paragraph></subsection> +<subsection commented="no" display-inline="no-display-inline" id="id34700ACB3C644E2991F06816736DD8E0"><enum>(c)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendments made by this section shall apply to taxable years beginning after December 31, 2017.</text> </subsection></section> <section commented="no" display-inline="no-display-inline" id="ID1271D020860346BCA3D821CF3A429591"><enum>13103.</enum><header>Clarification of inventory accounting rules for small businesses</header> <subsection commented="no" display-inline="no-display-inline" id="IDCFCFD946278844B18227FFE5229DA2F4"><enum>(a)</enum><header>Clarification of inventory rules</header> <paragraph commented="no" display-inline="no-display-inline" id="id4164CEE757034AA29838F4C1754B20FE"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/471">Section 471</external-xref> is amended by redesignating subsection (c) as subsection (d) and by inserting after subsection (b) the following new subsection:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="id4F50BAE70AB148C599674063FB44DF9F" reported-display-style="italic" style="OLC"> +<subsection commented="no" display-inline="no-display-inline" id="IDBA42EAEF4F004B1483F051420B177DDA"><enum>(c)</enum><header>Small business taxpayers not required To use inventories</header> +<paragraph commented="no" display-inline="no-display-inline" id="ID556E3066E68B4B28BFA62514967F96B7"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">A qualified taxpayer shall not be required to use inventories under this section for a taxable year.</text> </paragraph> <paragraph commented="no" display-inline="no-display-inline" id="IDF95C054A984F418C893AA9A0334DDE0D"><enum>(2)</enum><header>Treatment of taxpayers not using inventories</header><text display-inline="yes-display-inline">A qualified taxpayer who is not required under this subsection to use inventories with respect to any property for a taxable year beginning after December 31, 2017, may treat such property—</text> +<subparagraph commented="no" display-inline="no-display-inline" id="id93581B7A4DA84132AB79C54C3CE6852F"><enum>(A)</enum><text display-inline="yes-display-inline">as a non-incidental material or supply, or</text> </subparagraph> <subparagraph commented="no" display-inline="no-display-inline" id="id0FDE3CE4DA564BDA8F7E7B2C918D9865"><enum>(B)</enum><text>in a manner which conforms to the taxpayer's method for accounting for such property in—</text> +<clause commented="no" display-inline="no-display-inline" id="id38F2D96F5AA44111857D40760D3DA1DB"><enum>(i)</enum><text>an applicable financial statement (as defined in section 451(b)(3)), or</text> </clause> <clause commented="no" display-inline="no-display-inline" id="idC80D64FC801D4D4A8A4810BA5C0BCE31"><enum>(ii)</enum><text>in the case of a taxpayer that does not have an applicable financial statement, their books and records used for purposes of determining tax imposed by this title.</text> </clause></subparagraph></paragraph> +<paragraph commented="no" display-inline="no-display-inline" id="ID8FCA3BCEC166457F8C451C39F24083AA"><enum>(3)</enum><header>Qualified taxpayer</header><text display-inline="yes-display-inline">For purposes of this subsection, the term <term>qualified taxpayer</term> means, with respect to any taxable year, a taxpayer who meets the gross receipts test of section 448(c) for the taxable year (or, in the case of a sole proprietorship, who would meet such test if such proprietorship were a corporation). Such term shall not include a tax shelter prohibited from using the cash receipts and disbursements method of accounting under section 448(a)(3).</text> </paragraph> <paragraph id="id0EC621BD3DB843D4B014BB925162CF59"><enum>(4)</enum><header>Coordination with section 481</header><text>If a taxpayer changes its method of accounting because the taxpayer is not required to use inventories by reason of paragraph (1) or is required to use inventories because such paragraph no longer applies to the taxpayer—</text> +<subparagraph commented="no" display-inline="no-display-inline" id="id7107A5CA71D34A7680B1E938EE70960E"><enum>(A)</enum><text display-inline="yes-display-inline">such change shall be treated as initiated by the taxpayer, and</text> </subparagraph> <subparagraph commented="no" display-inline="no-display-inline" id="idE9A747654EE4459CA5C470B12B221E5F"><enum>(B)</enum><text display-inline="yes-display-inline">such change shall be treated as made with the consent of the Secretary.</text></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> +<paragraph commented="no" display-inline="no-display-inline" id="id326608CB2463426AB4C4AB0D77259F0D"><enum>(2)</enum><header>Conforming amendment</header><text>Subsection (c) of <external-xref legal-doc="usc" parsable-cite="usc/26/263A">section 263A</external-xref> is amended by adding at the end the following new paragraph:</text> <quoted-block act-name="" changed="added" id="idC1413EDDBA514DD692D1B798D29B97DF" reported-display-style="italic" style="OLC"> <paragraph id="id000188E25E9D4900A2809CADD3BD97EE"><enum>(8)</enum><header>Exclusion from inventory rules</header><text>Nothing in this section shall require the use of inventories for any taxable year by a qualified taxpayer (within the meaning of section 471(c)(3)) who is not required to use inventories under section 471 for such taxable year.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph></subsection> +<subsection commented="no" display-inline="no-display-inline" id="IDAFA0F6D4E92B46F5A2C61EA079F16A00"><enum>(b)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendments made by this section shall apply to taxable years beginning after December 31, 2017.</text> </subsection></section> <section id="H9992F997A1F940FDA7E4078E2B701AE0"><enum>13104.</enum><header>Modification of rules for uniform capitalization of certain expenses</header> <subsection id="HB1F03A7906A54433B77F410C73B5A112"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/263A">Section 263A(b)</external-xref> is amended by striking all that follows paragraph (1) and inserting the following new paragraphs:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="HD01F2B69810948599966E999EA3504DE" reported-display-style="italic" style="OLC"> +<paragraph id="HE0378EBEC8EA4C9796B822D6BD17ADE6"><enum>(2)</enum><header>Property acquired for resale</header><text display-inline="yes-display-inline">Real or personal property described in section 1221(a)(1) which is acquired by the taxpayer for resale.</text> </paragraph> <paragraph id="HD06C9432136241F3905AEB58D52A5DA8"><enum>(3)</enum><header>Exception for small businesses</header><text display-inline="yes-display-inline">This section shall not apply to any taxpayer who meets the gross receipts test under section 448(c) for the taxable year (or, in the case of a sole proprietorship, who would meet such test if such proprietorship were a corporation), other than a tax shelter prohibited from using the cash receipts and disbursements method of accounting under section 448(a)(3).</text> </paragraph> +<paragraph id="H1A8F50BB4478462394C87187B717B41C"><enum>(4)</enum><header>Films, sound recordings, books, etc</header><text>For purposes of this subsection, the term <quote>tangible personal property</quote> shall include a film, sound recording, video tape, book, or similar property.</text> </paragraph> <paragraph id="id639411F922BD484EB202B35391D07CC2"><enum>(5)</enum><header>Coordination with section 481</header><text>If a taxpayer changes its method of accounting because this section does not apply to the taxpayer by reason of the exception under paragraph (3) or this section applies to the taxpayer because such exception no longer applies to the taxpayer—</text> +<subparagraph commented="no" display-inline="no-display-inline" id="idBA03A42268FA465C81D60568B535BC09"><enum>(A)</enum><text display-inline="yes-display-inline">such change shall be treated as initiated by the taxpayer, and</text> </subparagraph> <subparagraph commented="no" display-inline="no-display-inline" id="id2A3CA468474C4913BBD9119C34E36DE3"><enum>(B)</enum><text display-inline="yes-display-inline">such change shall be treated as made with the consent of the Secretary.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection id="H309246B676D2412CA0D303D00B5E6C0F"><enum>(b)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2017.</text> </subsection></section> <section id="idFC7BDB7D9A9D4BB0AE549508D7C9513F"><enum>13105.</enum><header>Increase in gross receipts test for construction contract exception to percentage of completion method</header> <subsection id="idF9850FC7B9BB4F678B69023C4765AB09"><enum>(a)</enum><header>Increase</header> <paragraph id="id92B0B94922404F029E01B11AC48B0AC2"><enum>(1)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/460">Section 460(e)(1)(B)</external-xref> is amended—</text> +<subparagraph id="id3D3D1CAF8FAD4491BE3E6BB52BA6B704"><enum>(A)</enum><text>in the matter preceding clause (i), by inserting <quote>(other than a tax shelter prohibited from using the cash receipts and disbursements method of accounting under section 448(a)(3))</quote> after <quote>taxpayer</quote>, and</text> </subparagraph> <subparagraph id="id9C6761D6D691470ABDEA830F37C59CDF"><enum>(B)</enum><text>by striking clause (ii) and inserting the following:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="id4FC8151F4A8B471A8571EAFFF9184D5C" reported-display-style="italic" style="OLC"> +<clause id="idAC4E0AE0776B4C54B90D10AA212805D5"><enum>(ii)</enum><text>who meets the gross receipts test of section 448(c) for the taxable year in which such contract is entered into (or, in the case of a sole proprietorship, who would meet such test if such proprietorship were a corporation).</text></clause><after-quoted-block>.</after-quoted-block></quoted-block> </subparagraph></paragraph> <paragraph id="id07A287C8EE0B48A4BD94B4EE808E0797"><enum>(2)</enum><header>Conforming amendments</header> <subparagraph id="id8FBBB6F9290C4C2B9E870858A53CABCD"><enum>(A)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/460">Section 460(e)</external-xref> is amended by striking paragraphs (2) and (3) and by redesignating paragraphs (4) through (6) as paragraphs (2) through (4), respectively.</text> </subparagraph> +<subparagraph commented="no" id="id4A739EAA4DA649FCA79DA9EC55C45D6E"><enum>(B)</enum><text>The last sentence of <external-xref legal-doc="usc" parsable-cite="usc/26/56">section 56(a)(3)</external-xref> is amended by striking <quote>section 460(e)(6)</quote> and inserting <quote>section 460(e)(4)</quote>.</text> </subparagraph></paragraph></subsection> <subsection id="idD5309CA5F9F147289B3A43463FC6D419"><enum>(b)</enum><header>Coordination with section 481</header><text>Section 460(e), as amended by subsection (a), is amended by adding at the end the following:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="idD443799FF78846048A6E5AD586DC5C8C" reported-display-style="italic" style="OLC"> +<paragraph id="idC5AD31BCC2CE42AF8221C0011FA9AE22"><enum>(5)</enum><header>Coordination with section 481</header><text>If a taxpayer changes its method of accounting because subsections (a), (b), (c)(1), and (c)(2) do not apply by reason of the exception under paragraph (1)(B) or such subsections apply to the taxpayer because such exception no longer applies to the taxpayer—</text> <subparagraph commented="no" display-inline="no-display-inline" id="id6C019536B4254D25BCDB0ED428881210"><enum>(A)</enum><text display-inline="yes-display-inline">such change shall be treated as initiated by the taxpayer,</text> </subparagraph> +<subparagraph commented="no" display-inline="no-display-inline" id="id910BCE8D661A42E69D16C0B37DADB526"><enum>(B)</enum><text display-inline="yes-display-inline">such change shall be treated as made with the consent of the Secretary, and</text> </subparagraph> <subparagraph commented="no" display-inline="no-display-inline" id="id89C3F8621B884325B09925150D60EED7"><enum>(C)</enum><text display-inline="yes-display-inline">such change shall be permitted only on a cut-off basis for all similarly classified contracts entered into on or after the year of change and no adjustments under section 481(a) shall be made.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection id="idBC5D430E87CC410E932D2A421B9590D1"><enum>(c)</enum><header>Effective date</header><text>The amendment made by this section shall apply to contracts entered into after December 31, 2017, in taxable years ending after such date.</text> </subsection></section></part> <part id="id14243E8A3B5540868D7837F48CF13DA6" style="OLC"><enum>III</enum><header>Cost recovery and accounting methods</header> <subpart id="idF82DD73CD17B49049953A85C4356D7E0" style="OLC"><enum>A</enum><header>Cost recovery</header> <section id="id9FBCF2A9004F48CFBC75EC8CC4C8A260"><enum>13201.</enum><header>Temporary 100-percent expensing for certain business assets</header> <subsection id="idA4DC5153F054436494D5AEDF4076F9EE"><enum>(a)</enum><header>Increased expensing</header> <paragraph id="id7F891FBA842040489EDE3E5C9CD29BB9"><enum>(1)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/168">Section 168(k)</external-xref> is amended—</text> +<subparagraph id="id7935DD13329E4305991C15736A4D42FD"><enum>(A)</enum><text>in paragraph (1)(A), by striking <quote>50 percent</quote> and inserting <quote>the applicable percentage</quote>, and</text> </subparagraph> <subparagraph id="idBCBAE7079BD446409018F8C001A75505"><enum>(B)</enum><text>in paragraph (5)(A)(i), by striking <quote>50 percent</quote> and inserting <quote>the applicable percentage</quote>.</text> </subparagraph></paragraph> +<paragraph id="id2867CCE91F294CD9A9F90F13DFE2FC39"><enum>(2)</enum><header>Applicable percentage</header><text>Paragraph (6) of <external-xref legal-doc="usc" parsable-cite="usc/26/168">section 168(k)</external-xref> is amended to read as follows:</text> <quoted-block changed="added" display-inline="no-display-inline" id="idBA9428735AE9454AA4154F8537C5BABA" reported-display-style="italic" style="OLC"> <paragraph id="id130B071BDB4046EE9CA2E9B89CB2279E"><enum>(6)</enum><header>Applicable percentage</header><text>For purposes of this subsection—</text> +<subparagraph id="id7A468476A530441AA0F22153B9C40BCB"><enum>(A)</enum><header>In general</header><text>Except as otherwise provided in this paragraph, the term <term>applicable percentage</term> means—</text> <clause id="id8C723AB8527E476C83930673655B900D"><enum>(i)</enum><text>in the case of property placed in service after September 27, 2017, and before January 1, 2023, 100 percent,</text> </clause> +<clause id="idF4B740CB1B4148E0AE55F0D9757ED399"><enum>(ii)</enum><text>in the case of property placed in service after December 31, 2022, and before January 1, 2024, 80 percent,</text> </clause> <clause id="id06CFC24B3B514AD0ADA2FA79CED75FCA"><enum>(iii)</enum><text>in the case of property placed in service after December 31, 2023, and before January 1, 2025, 60 percent,</text> </clause> +<clause id="id2CEA86793E724AE18999E1931BED9011"><enum>(iv)</enum><text>in the case of property placed in service after December 31, 2024, and before January 1, 2026, 40 percent, and</text> </clause> <clause id="id00A1E445D3374303AC7EB687B5E4B732"><enum>(v)</enum><text>in the case of property placed in service after December 31, 2025, and before January 1, 2027, 20 percent.</text> </clause></subparagraph> +<subparagraph id="id386552023E5B4BD99B1475F121D70205"><enum>(B)</enum><header>Rule for property with longer production periods</header><text>In the case of property described in paragraph (2)(B) or (C), the term <term>applicable percentage</term> means—</text> <clause id="id1F450DC0315A4B1AB22710E394927D10"><enum>(i)</enum><text>in the case of property placed in service after September 27, 2017, and before January 1, 2024, 100 percent,</text> </clause> +<clause id="id13892EB40CC54E90B818F3A87C2F7AD6"><enum>(ii)</enum><text>in the case of property placed in service after December 31, 2023, and before January 1, 2025, 80 percent,</text> </clause> <clause id="idC441B0223DD8412A85613E3C6341A912"><enum>(iii)</enum><text>in the case of property placed in service after December 31, 2024, and before January 1, 2026, 60 percent,</text> </clause> +<clause id="id019FC34833BE441D82AA5F7D193FF909"><enum>(iv)</enum><text>in the case of property placed in service after December 31, 2025, and before January 1, 2027, 40 percent, and</text> </clause> <clause id="id4CA4436330A0475592F499E12CC4A15A"><enum>(v)</enum><text>in the case of property placed in service after December 31, 2026, and before January 1, 2028, 20 percent.</text> </clause></subparagraph> +<subparagraph id="id3B3EF120C814486D946B42FC742E5BE6"><enum>(C)</enum><header>Rule for plants bearing fruits and nuts</header><text>In the case of a specified plant described in paragraph (5), the term <term>applicable percentage</term> means—</text> <clause id="idA5E999BA23C649F1AB659568DCAC83BC"><enum>(i)</enum><text>in the case of a plant which is planted or grafted after September 27, 2017, and before January 1, 2023, 100 percent,</text> </clause> +<clause id="id476B8C06526F49A7A69CBBFCBFA17277"><enum>(ii)</enum><text>in the case of a plant which is planted or grafted after December 31, 2022, and before January 1, 2024, 80 percent,</text> </clause> <clause id="idB76AFBC3C70E49C3A9B1EFA9E15510C9"><enum>(iii)</enum><text>in the case of a plant which is planted or grafted after December 31, 2023, and before January 1, 2025, 60 percent,</text> </clause> +<clause id="idEEFB53D61CD34701B8E51363B7C5FF6B"><enum>(iv)</enum><text>in the case of a plant which is planted or grafted after December 31, 2024, and before January 1, 2026, 40 percent, and</text> </clause> <clause id="id951E4EA70C0C42FD941AABF79776A116"><enum>(v)</enum><text>in the case of a plant which is planted or grafted after December 31, 2025, and before January 1, 2027, 20 percent.</text></clause></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> +<paragraph commented="no" display-inline="no-display-inline" id="id568A6AEDE1334CAF8C932CD398FD6E5E"><enum>(3)</enum><header>Conforming amendment</header><text display-inline="yes-display-inline">Paragraph (5) of <external-xref legal-doc="usc" parsable-cite="usc/26/168">section 168(k)</external-xref> is amended by striking subparagraph (F).</text> </paragraph></subsection> <subsection id="id5E21972BE89D4CBEB5FE8EEB453EB5B9"><enum>(b)</enum><header>Extension</header> <paragraph id="idC67659B996BA43D18ECE5798DB6B5DD3"><enum>(1)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/168">Section 168(k)</external-xref> is amended—</text> +<subparagraph id="id33BB4B00BBAD4CF89D82C893AE77B08C"><enum>(A)</enum><text>in paragraph (2)—</text> <clause id="idA7E99454ECD046478E1E4C5F0A7EDAC7"><enum>(i)</enum><text>in subparagraph (A)(iii), clauses (i)(III) and (ii) of subparagraph (B), and subparagraph (E)(i), by striking <quote>January 1, 2020</quote> each place it appears and inserting <quote>January 1, 2027</quote>, and</text> </clause> +<clause id="id1A6E70A39E624AD8A4B495ACB6C21434"><enum>(ii)</enum><text>in subparagraph (B)—</text> <subclause id="id000E45C43263440189C7C96CCFB166B4"><enum>(I)</enum><text>in clause (i)(II), by striking <quote>January 1, 2021</quote> and inserting <quote>January 1, 2028</quote>, and</text> </subclause> +<subclause id="id051154FC1AF6443C9C9A2DCF72123959"><enum>(II)</enum><text>in the heading of clause (ii), by striking <quote><header-in-text level="clause" style="tax">pre-January 1, 2020</header-in-text></quote> and inserting <quote><header-in-text level="clause" style="tax">pre-January 1, 2027</header-in-text></quote>, and</text> </subclause></clause></subparagraph> <subparagraph id="id3DCEFA06BFF44BF98E15A6C29DB8F4E3"><enum>(B)</enum><text>in paragraph (5)(A), by striking <quote>January 1, 2020</quote> and inserting <quote>January 1, 2027</quote>.</text> </subparagraph></paragraph> +<paragraph commented="no" display-inline="no-display-inline" id="idB5CD0A5A59F54BA3803333D4ADB3BF58"><enum>(2)</enum><header>Conforming amendments</header> +<subparagraph commented="no" display-inline="no-display-inline" id="idD1D36E845DD04A0BA0A1159DEF855477"><enum>(A)</enum><text display-inline="yes-display-inline">Clause (ii) of <external-xref legal-doc="usc" parsable-cite="usc/26/460">section 460(c)(6)(B)</external-xref> is amended by striking <quote>January 1, 2020 (January 1, 2021</quote> and inserting <quote>January 1, 2027 (January 1, 2028</quote>.</text> </subparagraph> <subparagraph id="idD918FB70A9554201954921D615EA22C7"><enum>(B)</enum><text>The heading of <external-xref legal-doc="usc" parsable-cite="usc/26/168">section 168(k)</external-xref> is amended by striking <quote><header-in-text level="subsection" style="tax">acquired after December 31, 2007, and before January 1, 2020</header-in-text></quote>.</text> </subparagraph></paragraph></subsection> +<subsection id="id81259F97B17347ABB40557BE036739CB"><enum>(c)</enum><header>Exception for public utilities</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/168">Section 168(k)</external-xref> is amended by adding at the end the following new paragraph:</text> <quoted-block changed="added" display-inline="no-display-inline" id="id607D646FECF94246B78915C1F336FAF0" reported-display-style="italic" style="OLC"> <paragraph id="id1FCCBD57365F49C1B551D82B0357162A"><enum>(8)</enum><header>Exception for certain property</header><text>The term <term>qualified property</term> shall not include any property which is primarily used in a trade or business described in clause (iv) of section 163(j)(7)(A).</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection id="id94C3C45C65824CBC94BE2A347F0585DB"><enum>(d)</enum><header>Special rule</header><text>Section 168(k), as amended by subsection (c), is amended by adding at the end the following new paragraph:</text> <quoted-block changed="added" display-inline="no-display-inline" id="idE27C433B3A2E4E8998F4D0D5564632F3" reported-display-style="italic" style="OLC"> <paragraph id="idE39E80AE4F0A4A06874DB58368056EB0"><enum>(9)</enum><header>Special rule for property placed in service during certain periods</header> <subparagraph id="id51D8A24A2DF84B8B819ADC92C77DC648"><enum>(A)</enum><header>In general</header><text>In the case of qualified property placed in service by the taxpayer during the first taxable year ending after September 27, 2017, if the taxpayer elects to have this paragraph apply for such taxable year, paragraphs (1)(A) and (5)(A)(i) shall be applied by substituting ‘50 percent’ for ‘the applicable percentage’.</text> </subparagraph> +<subparagraph id="idC1A5CC85E9014C5E9C5C4118773161FE"><enum>(B)</enum><header>Form of election</header><text>Any election under this paragraph shall be made at such time and in such form and manner as the Secretary may prescribe.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection id="id75B7DDF7AF6E4608BD8D2C10E136994D"><enum>(e)</enum><header>Coordination with section 280F</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/168">Section 168(k)(2)(F)</external-xref> is amended by striking clause (iii).</text> </subsection> +<subsection id="id04426A5D7AFD401E99B24BEF2C26F79B"><enum>(f)</enum><header>Qualified film and television and live theatrical productions</header> +<paragraph id="idC3B07FD1C6A54B8AB5682EC5AF40039E"><enum>(1)</enum><header>In general</header><text>Clause (i) of section 168(k)(2)(A), as amended by <external-xref legal-doc="usc" parsable-cite="usc/26/13204">section 13204,</external-xref> is amended—</text> <subparagraph id="id3092E4A2C1EF47FFA2EB5EE731156503"><enum>(A)</enum><text>in subclause (II), by striking <quote>or</quote>,</text> </subparagraph> +<subparagraph id="idB8360E1FFA844CD1A13788271B4E5E43"><enum>(B)</enum><text>in subclause (III), by adding <quote>or</quote> after the comma, and</text> </subparagraph> <subparagraph id="id2D08DF1894AA4AF3B5DEABF8D22A02C8"><enum>(C)</enum><text>by adding at the end the following:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="idF1A2059690254E53A47203DE77F663E2" reported-display-style="italic" style="OLC"> +<subclause id="id082F60B7C85F4FF192FDEBA532F8D038" indent="up1"><enum>(IV)</enum><text>which is a qualified film or television production (as defined in subsection (d) of section 181) for which a deduction would have been allowable under section 181 without regard to subsections (a)(2) and (g) of such section or this subsection, or</text> </subclause> <subclause id="id08E040578B134049A4C33F449BDA9B6F" indent="up1"><enum>(V)</enum><text>which is a qualified live theatrical production (as defined in subsection (e) of section 181) for which a deduction would have been allowable under section 181 without regard to subsections (a)(2) and (g) of such section or this subsection,</text></subclause><after-quoted-block>.</after-quoted-block></quoted-block> </subparagraph></paragraph> +<paragraph id="idC5250EFD18634B6583038672E872F823"><enum>(2)</enum><header>Production placed in service</header><text>Paragraph (2) of <external-xref legal-doc="usc" parsable-cite="usc/26/168">section 168(k)</external-xref> is amended by adding at the end the following:</text> <quoted-block changed="added" display-inline="no-display-inline" id="idB26A012BCD964FCFB1942D6DA46A8E2B" reported-display-style="italic" style="OLC"> <subparagraph id="idB176A3615D9C4F849EE30FB29FD04E1A"><enum>(H)</enum><header>Production placed in service</header><text>For purposes of subparagraph (A)—</text> +<clause id="id1A8773DAF44246D89266B49EFF467CDA"><enum>(i)</enum><text>a qualified film or television production shall be considered to be placed in service at the time of initial release or broadcast, and</text> </clause> <clause id="id93891C03190C4C03A185B4615480469B"><enum>(ii)</enum><text>a qualified live theatrical production shall be considered to be placed in service at the time of the initial live staged performance.</text></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph></subsection> +<subsection id="idD196CCBF9A464A389BF57C57E3D92BFB"><enum>(g)</enum><header>Effective dates</header><text>The amendments made by this section shall apply to property placed in service, and specified plants planted or grafted after, after September 27, 2017, in taxable years ending after such date.</text> </subsection></section> <section id="id7074548C420047E6A2DEA970947C65F4"><enum>13202.</enum><header>Modifications to depreciation limitations on luxury automobiles and personal use property</header> <subsection id="id904B14DB0439474CA02A10E3B23999DF"><enum>(a)</enum><header>Luxury automobiles</header> <paragraph id="id42CEFD63A4554E7FA5AEF79FB280448F"><enum>(1)</enum><header>In general</header><text>280F(a)(1)(A) is amended—</text> +<subparagraph id="idFA5238A5B68D4498B4B14845F9D3FD2A"><enum>(A)</enum><text>in clause (i), by striking <quote>$2,560</quote> and inserting <quote>$10,000</quote>,</text> </subparagraph> <subparagraph id="id7B3B3465A2304408A03F00071C05984F"><enum>(B)</enum><text>in clause (ii), by striking <quote>$4,100</quote> and inserting <quote>$16,000</quote>,</text> </subparagraph> +<subparagraph id="id8E971596018E41D9854A7E695C563531"><enum>(C)</enum><text>in clause (iii), by striking <quote>$2,450</quote> and inserting <quote>$9,600</quote>, and</text> </subparagraph> <subparagraph id="id63BC5355F6D543D1842F6C1DE4479760"><enum>(D)</enum><text>in clause (iv), by striking <quote>$1,475</quote> and inserting <quote>$5,760</quote>.</text> </subparagraph></paragraph> +<paragraph id="id2D94AE9B6C714228B5533DE6F0C2B79F"><enum>(2)</enum><header>Conforming amendments</header> +<subparagraph id="idCEDF81990E6D497986F61570BB49D644"><enum>(A)</enum><text>Clause (ii) of <external-xref legal-doc="usc" parsable-cite="usc/26/280F">section 280F(a)(1)(B)</external-xref> is amended by striking <quote>$1,475</quote> in the text and heading and inserting <quote>$5,760</quote>.</text> </subparagraph> <subparagraph id="idDB77F445278B45EBBF4FCCA027A090C1"><enum>(B)</enum><text>Paragraph (7) of <external-xref legal-doc="usc" parsable-cite="usc/26/280F">section 280F(d)</external-xref> is amended—</text> +<clause id="id7FA8FD2A336049DBAB6CEA62CDAF524E"><enum>(i)</enum><text>in subparagraph (A), by striking <quote>1988</quote> and inserting <quote>2018</quote>, and</text> </clause> <clause id="idCD029FD1395146BFBD48805FAECE2E2F"><enum>(ii)</enum><text>in subparagraph (B)(i)(II), by striking <quote>1987</quote> and inserting <quote>2017</quote>.</text> </clause></subparagraph></paragraph></subsection> +<subsection id="idCC24EA62DE374CCEA8FDB11C4E2A987E"><enum>(b)</enum><header>Removal of computer equipment from listed property</header> +<paragraph id="id2E6A82B10E9F42F0B2D1BE0BD50DBCAC"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/280F">Section 280F(d)(4)(A)</external-xref> is amended—</text> <subparagraph id="id659E82D63AA44D66A309A34915B908FA"><enum>(A)</enum><text display-inline="yes-display-inline">by inserting <quote>and</quote> at the end of clause (iii),</text> </subparagraph> +<subparagraph id="id37B9906B09C841C3BBF30E9621C31306"><enum>(B)</enum><text display-inline="yes-display-inline">by striking clause (iv), and</text> </subparagraph> <subparagraph id="id8D5870273B7249F0B3FE0E6481858370"><enum>(C)</enum><text>by redesignating clause (v) as clause (iv).</text> </subparagraph></paragraph> +<paragraph id="idF54AC95498714082818EE3D103274D40"><enum>(2)</enum><header>Conforming amendment</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/280F">Section 280F(d)(4)</external-xref> is amended by striking subparagraph (B) and by redesignating subparagraph (C) as subparagraph (B).</text> </paragraph></subsection> <subsection commented="no" display-inline="no-display-inline" id="id32AB6ABD8606485CA8D749D4A3610D44"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to property placed in service after December 31, 2017, in taxable years ending after such date.</text> </subsection></section> +<section id="id2AA67909A5474CC1BA7D00737C2F4BCB"><enum>13203.</enum><header>Modifications of treatment of certain farm property</header> +<subsection id="idC74BA8D4AC9D447291D2D41585BAC550"><enum>(a)</enum><header>Treatment of certain farm property as 5-Year property</header><text>Clause (vii) of <external-xref legal-doc="usc" parsable-cite="usc/26/168">section 168(e)(3)(B)</external-xref> is amended by striking <quote>after December 31, 2008, and which is placed in service before January 1, 2010</quote> and inserting <quote>after December 31, 2017</quote>.</text> </subsection> <subsection id="id7B7A9EAFA6D74AD68BCF0951D147FC4A"><enum>(b)</enum><header>Repeal of required use of 150-Percent declining balance method</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/168">Section 168(b)(2)</external-xref> is amended by striking subparagraph (B) and by redesignating subparagraphs (C) and (D) as subparagraphs (B) and (C), respectively.</text> </subsection> +<subsection id="id6ABAF70350F64B619CEBC2F5655A908C"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to property placed in service after December 31, 2017, in taxable years ending after such date.</text> </subsection></section> <section commented="no" id="id72777B346F91408BAC2C059DE46EE3AB"><enum>13204.</enum><header>Applicable recovery period for real property</header> <subsection commented="no" id="idCD8DA59812BF47428C8A8C2B242E4FD4"><enum>(a)</enum><header>Residential rental property and nonresidential real property</header> <paragraph commented="no" id="id13E9AC75913940F6886757122DCABFDB"><enum>(1)</enum><header>Reduction of recovery period</header><text>The table contained in <external-xref legal-doc="usc" parsable-cite="usc/26/168">section 168(c)</external-xref> is amended—</text> +<subparagraph commented="no" id="id8932D2A155674509AEAAEC3281D00EE8"><enum>(A)</enum><text>by striking <quote>27.5 years</quote> and inserting <quote>25 years</quote>, and</text> </subparagraph> <subparagraph commented="no" id="idFFD111CFD2274063A5045E9EF4B9D85C"><enum>(B)</enum><text>by striking <quote>39 years</quote> and inserting <quote>25 years</quote>.</text> </subparagraph></paragraph> +<paragraph commented="no" id="idC8C042A9943B4FE4A0555C5E444AAB80"><enum>(2)</enum><header>Statutory recovery period</header><text>The table contained in <external-xref legal-doc="usc" parsable-cite="usc/26/467">section 467(e)(3)(A)</external-xref> is amended—</text> <subparagraph commented="no" id="idB19F041F931C427C830620721CF80D4D"><enum>(A)</enum><text>by inserting <quote>(other than residential rental property and nonresidential real property)</quote> after <quote>15-year and 20-year property</quote>, and</text> </subparagraph> +<subparagraph commented="no" id="idC94F2B92CD694AC49F2837941AAED3E5"><enum>(B)</enum><text>by striking <quote>19 years</quote> and inserting <quote>25 years</quote>.</text> </subparagraph></paragraph> <paragraph commented="no" id="id429A573B23C74F3AA035CC7E0FAF8247"><enum>(3)</enum><header>Conforming amendment</header><text>Clause (ii) of <external-xref legal-doc="usc" parsable-cite="usc/26/168">section 168(e)(2)(B)</external-xref> is amended by striking <quote>27.5 years</quote> and inserting <quote>25 years</quote>.</text> </paragraph></subsection> +<subsection commented="no" id="idFD138EED7B2749F8BABF240BADE43409"><enum>(b)</enum><header>Improvements to real property</header> +<paragraph commented="no" id="idF5048E5A99454E6EB8308D89C762E5D8"><enum>(1)</enum><header>Classification of qualified improvement property as 10-year property</header><text>Subparagraph (D) of <external-xref legal-doc="usc" parsable-cite="usc/26/168">section 168(e)(3)</external-xref> is amended—</text> <subparagraph commented="no" id="idB26E3B979A6A4209BFB4F3E1B9B6F765"><enum>(A)</enum><text>in clause (iii), by striking <quote>and</quote>,</text> </subparagraph> +<subparagraph commented="no" id="id475811252F5F45118279A7077CF247B8"><enum>(B)</enum><text>in clause (iv), by striking the period and inserting <quote>, and</quote>, and</text> </subparagraph> <subparagraph commented="no" id="id042C47BB614D4DEABB0229F7E39A177C"><enum>(C)</enum><text>by adding at the end the following new clause:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="id5B2912ED28244ADFB89A9CBADADB7F07" reported-display-style="italic" style="OLC"> +<clause commented="no" id="id26E3B08125154CD3825D0D7D1E986749"><enum>(v)</enum><text>any qualified improvement property described in subsection (e)(6).</text></clause><after-quoted-block>.</after-quoted-block></quoted-block> </subparagraph></paragraph> <paragraph commented="no" id="id248990A7301E47B59C155DC5A6199DF3"><enum>(2)</enum><header>Elimination of qualified leasehold improvement, qualified restaurant, and qualified retail improvement property</header><text>Subsection (e) of <external-xref legal-doc="usc" parsable-cite="usc/26/168">section 168</external-xref> is amended—</text> +<subparagraph commented="no" id="idAAA31756C05F444185BCFEEA1062C514"><enum>(A)</enum><text>in subparagraph (E) of paragraph (3)—</text> <clause commented="no" id="id49A8205BFC594F8BB1BAEA83B099046F"><enum>(i)</enum><text>by striking clauses (iv), (v), and (ix),</text> </clause> +<clause commented="no" id="id6A6FEB1DEBA74C2F94B9D381A4A9F47E"><enum>(ii)</enum><text>in clause (vii), by inserting <quote>and</quote> at the end,</text> </clause> <clause commented="no" id="idAB5D88512C5E4D3EA6261B34288B981D"><enum>(iii)</enum><text>in clause (viii), by striking <quote>, and</quote> and inserting a period, and</text> </clause> +<clause commented="no" id="id9035A8D9F01A49F4AFC4577662EBA771"><enum>(iv)</enum><text>by redesignating clauses (vi), (vii), and (viii), as so amended, as clauses (iv), (v), and (vi), respectively, and</text> </clause></subparagraph> <subparagraph commented="no" id="id7B01C6F2CC5A419CB1971A612D0D9D37"><enum>(B)</enum><text>by striking paragraphs (6), (7), and (8).</text> </subparagraph></paragraph> +<paragraph commented="no" id="id3C278364BACA43F887024D2266AF38D6"><enum>(3)</enum><header>Application of straight line method to qualified improvement property</header><text>Paragraph (3) of <external-xref legal-doc="usc" parsable-cite="usc/26/168">section 168(b)</external-xref> is amended—</text> <subparagraph commented="no" id="id3FD4B05A4E5F4543983D5557ABF6CBAC"><enum>(A)</enum><text>by striking subparagraphs (G), (H), and (I), and</text> </subparagraph> +<subparagraph commented="no" id="id51A69E7DC0844D51A79D8AE33FA453CB"><enum>(B)</enum><text>by inserting after subparagraph (F) the following new subparagraph:</text> <quoted-block changed="added" display-inline="no-display-inline" id="id3296E0FF19AD46079DD96ED1CB548A98" reported-display-style="italic" style="OLC"> <subparagraph commented="no" id="id94F16DAAF021402BA3E5EA8482C6DCA3"><enum>(G)</enum><text>Qualified improvement property described in subsection (e)(6).</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block> </subparagraph></paragraph> +<paragraph commented="no" id="idFBDAF47C12AD46D8B42F7500D8BBDC8C"><enum>(4)</enum><header>Alternative Depreciation System</header> +<subparagraph commented="no" id="id92027AE107644E628CEADD0E146DE135"><enum>(A)</enum><header>Electing real property trade or business</header><text>Subsection (g) of <external-xref legal-doc="usc" parsable-cite="usc/26/168">section 168</external-xref> is amended—</text> <clause commented="no" id="id5BB9F7D4942C4D6C8F4C19B45F40DD76"><enum>(i)</enum><text>in paragraph (1)—</text> +<subclause commented="no" id="id1AC77E6E8C614805B071356924334464"><enum>(I)</enum><text>in subparagraph (D), by striking <quote>and</quote> at the end,</text> </subclause> <subclause commented="no" id="idD466243E783642D8A3EBA0CE3188E4C7"><enum>(II)</enum><text>in subparagraph (E), by inserting <quote>and</quote> at the end, and</text> </subclause> +<subclause commented="no" id="id063FF13F9EF241CBB52FC77447AA760F"><enum>(III)</enum><text>by inserting after subparagraph (E) the following new subparagraph:</text> <quoted-block changed="added" display-inline="no-display-inline" id="id19AF3AA4551041F3A3CEA7CD513AAE97" reported-display-style="italic" style="OLC"> <subparagraph commented="no" id="id24676B4D915246B89B3A098A64686870"><enum>(F)</enum><text>any property described in paragraph (8),</text></subparagraph><after-quoted-block>, and</after-quoted-block></quoted-block> </subclause></clause> +<clause commented="no" id="idCCBD8D7902674F6BA9F7E99945639484"><enum>(ii)</enum><text>by adding at the end the following new paragraph:</text> <quoted-block changed="added" display-inline="no-display-inline" id="id90620B7D6E3C4335B70EA5672BA8D81F" reported-display-style="italic" style="OLC"> <paragraph commented="no" id="id096CC289FBF94CF2B211183D15760E59"><enum>(8)</enum><header>Electing real property trade or business</header><text>The property described in this paragraph shall consist of any nonresidential real property, residential rental property, and qualified improvement property held by an electing real property trade or business (as defined in 163(j)(7)(B)).</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </clause></subparagraph> +<subparagraph commented="no" id="id1FB3DD6E356E470EA0D7A1D38DD80173"><enum>(B)</enum><header>Qualified improvement property</header><text>The table contained in subparagraph (B) of <external-xref legal-doc="usc" parsable-cite="usc/26/168">section 168(g)(3)</external-xref> is amended—</text> <clause commented="no" id="id09648D852E614D9B8C878E077C6EADBA"><enum>(i)</enum><text>by inserting after the item relating to subparagraph (D)(ii) the following new item:</text> +<quoted-block display-inline="no-display-inline" id="id832ED628C790432EB5FD9A693F825B43" style="OLC"> +<table align-to-level="section" colsep="0" frame="none" line-rules="no-gen" rowsep="0" rule-weights="0.0.0.0.0.0" table-template-name="Tax (No Calculation) 1 text, 1 num (9 chars) and extra long heads" table-type="Leaderwork"> +<tgroup cols="2" rowsep="0"><colspec coldef="txt" colname="column1" colwidth="275pts" min-data-value="55"/><colspec align="justify" coldef="fig" colname="column2" colwidth="50pts" min-data-value="9"/> +<tbody> +<row><entry align="left" colname="column1" rowsep="0" stub-definition="txt-ldr">(D)(v)</entry><entry align="right" colname="column2" rowsep="0">20</entry></row></tbody></tgroup></table><after-quoted-block>.</after-quoted-block></quoted-block> +<subclause id="id3FCD541877754F058ED512FE4F845E1C"><enum></enum><text>, and</text> </subclause></clause> <clause commented="no" id="idB2C2C7BB79AB4FD49D9407E1E3B8DA7C"><enum>(ii)</enum><text>by striking the item relating to subparagraph (E)(iv) and all that follows through the item relating to subparagraph (E)(ix) and inserting the following:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="id0DEE715A45BA40BBBE5B36A8820F01F5" reported-display-style="italic" style="OLC"> +<table align-to-level="section" colsep="0" frame="none" line-rules="no-gen" rowsep="0" rule-weights="0.0.0.0.0.0" table-template-name="Tax (No Calculation) 1 text, 1 num (9 chars) and extra long heads" table-type="Leaderwork"> +<tgroup cols="2" rowsep="0"><colspec coldef="txt" colname="column1" colwidth="275pts" min-data-value="55"/><colspec align="justify" coldef="fig" colname="column2" colwidth="50pts" min-data-value="9"/> +<tbody> +<row><entry align="left" colname="column1" rowsep="0" stub-definition="txt-ldr">(E)(iv)</entry><entry align="right" colname="column2" rowsep="0">20</entry></row> +<row><entry align="left" colname="column1" rowsep="0" stub-definition="txt-ldr">(E)(v)</entry><entry align="right" colname="column2" rowsep="0">30</entry></row> +<row><entry align="left" colname="column1" rowsep="0" stub-definition="txt-ldr">(E)(vi)</entry><entry align="right" colname="column2" rowsep="0">35</entry></row></tbody></tgroup></table><after-quoted-block>.</after-quoted-block></quoted-block> </clause></subparagraph> +<subparagraph commented="no" id="id046A6E7DD66640D69162030D03A074E1"><enum>(C)</enum><header>Applicable recovery period for residential rental property</header><text>The table contained in subparagraph (C) of <external-xref legal-doc="usc" parsable-cite="usc/26/168">section 168(g)(2)</external-xref> is amended by striking clauses (iii) and (iv) and inserting the following:</text> <quoted-block changed="added" display-inline="no-display-inline" id="id2295A991C93346A2959BD3FC88E4A966" reported-display-style="italic" style="OLC"> <table align-to-level="section" colsep="0" frame="none" line-rules="no-gen" rowsep="0" rule-weights="0.0.0.0.0.0" table-template-name="Tax (No Calculation) 1 text, 1 num (9 chars) and extra long heads" table-type="Leaderwork"> <tgroup cols="2" rowsep="0"><colspec coldef="txt" colname="column1" colwidth="275pts" min-data-value="55"/><colspec align="justify" coldef="fig" colname="column2" colwidth="50pts" min-data-value="9"/> <tbody> <row><entry align="left" colname="column1" rowsep="0" stub-definition="txt-ldr">(iii) Residential rental property</entry><entry align="right" colname="column2" rowsep="0">30 years</entry></row> <row><entry align="left" colname="column1" rowsep="0" stub-definition="txt-ldr">(iv) Nonresidential real property</entry><entry align="right" colname="column2" rowsep="0">40 years</entry></row> <row><entry align="left" colname="column1" rowsep="0" stub-definition="txt-ldr">(v) Any railroad grading or tunnel bore or water utility property</entry><entry align="right" colname="column2" rowsep="0">50 years</entry></row></tbody></tgroup></table><after-quoted-block>.</after-quoted-block></quoted-block> </subparagraph></paragraph> <paragraph commented="no" id="idF408DE4AA9F24B2EB4EE635775CEF92A"><enum>(5)</enum><header>Conforming amendments</header> <subparagraph commented="no" id="id7BA992F7248149D280C8BF8FB90F9199"><enum>(A)</enum><text>Clause (i) of <external-xref legal-doc="usc" parsable-cite="usc/26/168">section 168(k)(2)(A)</external-xref> is amended—</text> +<clause commented="no" id="id3D8CEF14A4EF49CEB29CC9D191F7A5DE"><enum>(i)</enum><text>in subclause (II), by inserting <quote>or</quote> after the comma,</text> </clause> <clause commented="no" id="idEA6B8470947C4BF6AB74A5270A1E7170"><enum>(ii)</enum><text>in subclause (III), by striking <quote>or</quote> at the end, and</text> </clause> +<clause commented="no" id="id6771FE6A326240D9B261AD8F5A3E4C97"><enum>(iii)</enum><text>by striking subclause (IV).</text> </clause></subparagraph> <subparagraph commented="no" id="id8CCC26F30D4748D9B43451B9E012A811"><enum>(B)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/168">Section 168</external-xref> is amended—</text> +<clause commented="no" id="idC1CB2D6992B343F59C45DDACBFF0149F"><enum>(i)</enum><text>in subsection (e), as amended by paragraph (2)(B), by adding at the end the following:</text> <quoted-block changed="added" display-inline="no-display-inline" id="id12101E9C8A7E4258AD7AC247947B54D9" reported-display-style="italic" style="OLC"> <paragraph commented="no" id="idA713D4343CB347D7AF611D7544210D8A"><enum>(6)</enum><header>Qualified improvement property</header> <subparagraph commented="no" id="id53C3F7546A464F71ADD759528328512B"><enum>(A)</enum><header>In general</header><text>The term <term>qualified improvement property</term> means any improvement to an interior portion of a building which is nonresidential real property if such improvement is placed in service after the date such building was first placed in service.</text> </subparagraph> +<subparagraph commented="no" id="idA10DA4A8A90147049C7F59B5D130398D"><enum>(B)</enum><header>Certain improvements not included</header><text>Such term shall not include any improvement for which the expenditure is attributable to—</text> <clause commented="no" id="idAB1CC8183C0F4AC09B1D8FBDCF53CF84"><enum>(i)</enum><text>the enlargement of the building,</text> </clause> +<clause commented="no" id="idB49D94DB6A6C4B8391C52DC413731F6B"><enum>(ii)</enum><text>any elevator or escalator, or</text> </clause> <clause commented="no" id="idF25163DD89214021ACE4EE0D09B37BB8"><enum>(iii)</enum><text>the internal structural framework of the building.</text></clause></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </clause> +<clause commented="no" id="id14290C30A5484C6E9AACB6E794EC7CB5"><enum>(ii)</enum><text>in subsection (k), by striking paragraph (3).</text> </clause></subparagraph></paragraph></subsection> <subsection commented="no" id="idB76B1C08DEC0419B99B957CF1C567C80"><enum>(c)</enum><header>Effective date</header> <paragraph commented="no" id="id840DCEA362054DEFA90E365BCF3338CF"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">Except as provided in paragraph (2), the amendments made by this section shall apply to property placed in service after December 31, 2017.</text> </paragraph> +<paragraph id="id5DEC4FDC02054948813D8F31BDA10BC0"><enum>(2)</enum><header>Amendments related to electing real property trade or business</header><text>The amendments made by subsection (b)(4)(A) shall apply to taxable years beginning after December 31, 2017.</text> </paragraph></subsection></section> <section id="idBCBCE020909C4FBE8786A780BEEB3EB5"><enum>13205.</enum><header>Use of alternative depreciation system for electing farming businesses</header> <subsection id="id2F952FFF1510400CBC963E8405AC735C"><enum>(a)</enum><header>In general</header><text>Section 168(g)(1), as amended by <external-xref legal-doc="usc" parsable-cite="usc/26/13204">section 13204,</external-xref> is amended by striking <quote>and</quote> at the end of subparagraph (E), by inserting <quote>and</quote> at the end of subparagraph (F), and by inserting after subparagraph (F) the following new subparagraph:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="id198199114CCD4F829515D1E87FC83DE9" reported-display-style="italic" style="OLC"> +<subparagraph commented="no" id="id53D9A980B48B413EA65930362200B22E"><enum>(G)</enum><text>any property with a recovery period of 10 years or more which is held by an electing farming business (as defined in section 163(j)(7)(C)),</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection id="id642CB96058A4401A9761C2A1EFE24B49"><enum>(b)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2017.</text> </subsection></section> +<section id="H315E8212F9DD4795BDFE00700B133FE5"><enum>13206.</enum><header>Amortization of research and experimental expenditures</header> +<subsection id="H6B24FE346F894F5A952FB70F68AF546F"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/174">Section 174</external-xref> is amended to read as follows:</text> <quoted-block changed="added" display-inline="no-display-inline" id="H9E706C4377F74B46867EBFF71EF98522" reported-display-style="italic" style="OLC"> <section id="H85E6FCDB76DB43349817C74E84805203"><enum>174.</enum><header>Amortization of research and experimental expenditures</header> <subsection id="H6AD6518127DF4703ABEF72A851A3771D"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">In the case of a taxpayer’s specified research or experimental expenditures for any taxable year—</text> +<paragraph id="H106CF6DAF8424DB3ADF80A216C78ACF4"><enum>(1)</enum><text>except as provided in paragraph (2), no deduction shall be allowed for such expenditures, and</text> </paragraph> <paragraph id="H11571E7FD157496583C80F9557047DF0"><enum>(2)</enum><text>the taxpayer shall—</text> +<subparagraph id="HA1D7BC6C09F64DB48A464DAE8F990E17"><enum>(A)</enum><text>charge such expenditures to capital account, and</text> </subparagraph> <subparagraph id="H652BB1FE99DD4E989EED0C370329E0C0"><enum>(B)</enum><text display-inline="yes-display-inline">be allowed an amortization deduction of such expenditures ratably over the 5-year period (15-year period in the case of any specified research or experimental expenditures which are attributable to foreign research (within the meaning of section 41(d)(4)(F))) beginning with the midpoint of the taxable year in which such expenditures are paid or incurred.</text> </subparagraph></paragraph></subsection> +<subsection id="HAB53E8A0BF194661ACFC236E3BC4DC7D"><enum>(b)</enum><header>Specified research or experimental expenditures</header><text>For purposes of this section, the term <quote>specified research or experimental expenditures</quote> means, with respect to any taxable year, research or experimental expenditures which are paid or incurred by the taxpayer during such taxable year in connection with the taxpayer’s trade or business.</text> </subsection> <subsection id="H95A121F08795450B8BEEE88C10A9C7DB"><enum>(c)</enum><header>Special rules</header> <paragraph id="HCC0F8416662C497E9CBC9C43CAC624EA"><enum>(1)</enum><header>Land and other property</header><text display-inline="yes-display-inline">This section shall not apply to any expenditure for the acquisition or improvement of land, or for the acquisition or improvement of property to be used in connection with the research or experimentation and of a character which is subject to the allowance under section 167 (relating to allowance for depreciation, etc.) or section 611 (relating to allowance for depletion); but for purposes of this section allowances under section 167, and allowances under section 611, shall be considered as expenditures.</text> </paragraph> +<paragraph id="H7BBEC8F5897C435C8405EC678668CC11"><enum>(2)</enum><header>Exploration expenditures</header><text display-inline="yes-display-inline">This section shall not apply to any expenditure paid or incurred for the purpose of ascertaining the existence, location, extent, or quality of any deposit of ore or other mineral (including oil and gas).</text> </paragraph> <paragraph id="H8DF931A79A0E419BB8D654CCCE711994"><enum>(3)</enum><header>Software development</header><text>For purposes of this section, any amount paid or incurred in connection with the development of any software shall be treated as a research or experimental expenditure.</text> </paragraph></subsection> +<subsection id="H8D57C246B6C8442681A42C10CD9837AA"><enum>(d)</enum><header>Treatment upon disposition, retirement, or abandonment</header><text display-inline="yes-display-inline">If any property with respect to which specified research or experimental expenditures are paid or incurred is disposed, retired, or abandoned during the period during which such expenditures are allowed as an amortization deduction under this section, no deduction shall be allowed with respect to such expenditures on account of such disposition, retirement, or abandonment and such amortization deduction shall continue with respect to such expenditures.</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection id="HA917249B19D5430B9D2BEE2D5CE1287C"><enum>(b)</enum><header>Change in method of accounting</header><text>The amendments made by subsection (a) shall be treated as a change in method of accounting for purposes of <external-xref legal-doc="usc" parsable-cite="usc/26/481">section 481</external-xref> of the Internal Revenue Code of 1986 and—</text> +<paragraph id="id519130933E0F448AA164745C14B5BD5B"><enum>(1)</enum><text>such change shall be treated as initiated by the taxpayer,</text> </paragraph> <paragraph id="id5AF89A8922844AC5A7C67F42D80B9883"><enum>(2)</enum><text>such change shall be treated as made with the consent of the Secretary, and</text> </paragraph> +<paragraph id="id3505DD4C111D4D3EAFE4F9FFC7EADACA"><enum>(3)</enum><text>such change shall be applied only on a cut-off basis for any research or experimental expenditures paid or incurred in taxable years beginning after December 31, 2025, and no adjustments under section 481(a) shall be made.</text> </paragraph></subsection> <subsection id="idECFFE02A96F449EF913CD934AA7D039F"><enum>(c)</enum><header>Clerical amendment</header><text>The table of sections for part VI of subchapter B of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> is amended by striking the item relating to section 174 and inserting the following new item:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="H16526325750A48578DA84C6C65CFD4F9" reported-display-style="italic" style="OLC"> +<toc changed="added" container-level="quoted-block-container" idref="H9E706C4377F74B46867EBFF71EF98522" lowest-bolded-level="division-lowest-bolded" lowest-level="section" quoted-block="no-quoted-block" regeneration="yes-regeneration" reported-display-style="italic"> +<toc-entry idref="H85E6FCDB76DB43349817C74E84805203" level="section">Sec. 174. Amortization of research and experimental expenditures.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection id="HC205409E64A746679A7F526E397DACB8"><enum>(d)</enum><header>Conforming amendments</header> +<paragraph id="idFB3C607284884DE1962F1ECD7E3150D4"><enum>(1)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/41">Section 41(d)(1)(A)</external-xref> is amended by striking <quote>expenses under section 174</quote> and inserting <quote>specified research or experimental expenditures under section 174</quote>.</text> </paragraph> <paragraph id="idA830DFB0ECA640478049180A2B148A27"><enum>(2)</enum><text>Subsection (c) of <external-xref legal-doc="usc" parsable-cite="usc/26/280C">section 280C</external-xref> is amended—</text> +<subparagraph id="idDE21C404E9D84FF681C85A4A959533EC"><enum>(A)</enum><text>by striking paragraph (1) and inserting the following:</text> <quoted-block changed="added" display-inline="no-display-inline" id="id77716DB4B31C44719C08F7AEF837B280" reported-display-style="italic" style="OLC"> <paragraph id="id0A96226C8BC04A2880CAC0F8BFBBEAD0"><enum>(1)</enum><header>In general</header><text>If—</text> +<subparagraph id="id200B5FA1365243268E9E25803CB1F4ED"><enum>(A)</enum><text>the amount of the credit determined for the taxable year under section 41(a)(1), exceeds</text> </subparagraph> <subparagraph id="id5AD14FFDCE7D4AC4977F11058578A9DF"><enum>(B)</enum><text>the amount allowable as a deduction for such taxable year for qualified research expenses or basic research expenses,</text> </subparagraph><continuation-text continuation-text-level="paragraph">the amount chargeable to capital account for the taxable year for such expenses shall be reduced by the amount of such excess.</continuation-text></paragraph><after-quoted-block>,</after-quoted-block></quoted-block> </subparagraph> +<subparagraph id="idB745CF1E6B664006B8B6B2137DB48F48"><enum>(B)</enum><text>by striking paragraph (2),</text> </subparagraph> <subparagraph id="idE16BFCCB21854CB2A19B4A1F96E89856"><enum>(C)</enum><text>by redesignating paragraphs (3) (as amended by this Act) and (4) as paragraphs (2) and (3), respectively, and</text> </subparagraph> +<subparagraph id="id19FE8B7AD505412390AA7EC26FCFE349"><enum>(D)</enum><text>in paragraph (2), as redesignated by subparagraph (C), by striking <quote>paragraphs (1) and (2)</quote> and inserting <quote>paragraph (1)</quote>.</text> </subparagraph></paragraph></subsection> <subsection id="id9DF5A19FB68A4C07BAEF916922CA302E"><enum>(e)</enum><header>Effective date</header><text>The amendments made by this section shall apply to amounts paid or incurred in taxable years beginning after December 31, 2025.</text> </subsection></section> +<section id="idC14F05ECD7D445F69EB6F82B2AD89D7D"><enum>13207.</enum><header>Expensing of certain costs of replanting citrus plants lost by reason of casualty</header> +<subsection id="HC4116148BF784AE78214DA7F148AD15D"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/263A">Section 263A(d)(2)</external-xref> is amended by adding at the end the following new subparagraph:</text> <quoted-block changed="added" display-inline="no-display-inline" id="HC60B8A1132AD44699F7BED74706A9E52" reported-display-style="italic" style="OLC"> <subparagraph id="H7F3F26F1F57A48309A4845B844BDD79C"><enum>(C)</enum><header>Special temporary rule for citrus plants lost by reason of casualty</header> <clause id="HDC511121241D45499D6582C01F2C08C3"><enum>(i)</enum><header>In general</header><text>In the case of the replanting of citrus plants, subparagraph (A) shall apply to amounts paid or incurred by a person (other than the taxpayer described in subparagraph (A)) if—</text> +<subclause id="H2B48FEB854AD48AB83EAA9BC51837883"><enum>(I)</enum><text>the taxpayer described in subparagraph (A) has an equity interest of not less than 50 percent in the replanted citrus plants at all times during the taxable year in which such amounts were paid or incurred and such other person holds any part of the remaining equity interest, or</text> </subclause> <subclause id="H8FE3BF4D41904877A008CF3370551B4E"><enum>(II)</enum><text>such other person acquired the entirety of such taxpayer’s equity interest in the land on which the lost or damaged citrus plants were located at the time of such loss or damage, and the replanting is on such land.</text> </subclause></clause> +<clause id="H66B1CE401FFD461F990DBDED92D932BF"><enum>(ii)</enum><header>Termination</header><text display-inline="yes-display-inline">Clause (i) shall not apply to any cost paid or incurred after the date which is 10 years after the date of the enactment of the <short-title>Tax Cuts and Jobs Act</short-title>.</text></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection id="H7B162968BCE7461EB38BB975BB1BF23F"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to costs paid or incurred after the date of the enactment of this Act.</text> </subsection></section></subpart> +<subpart id="id45D2440F18C04055ADB410898C8D8160" style="OLC"><enum>B</enum><header>Accounting methods</header> +<section id="idE046926410764041B13AF8B538E14CD3"><enum>13221.</enum><header>Certain special rules for taxable year of inclusion</header> +<subsection id="H0E8AA3F4DB6C4320B4A3BF0A1438093B"><enum>(a)</enum><header>Inclusion not later than for financial accounting purposes</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/451">Section 451</external-xref> is amended by redesignating subsections (b) through (i) as subsections (c) through (j), respectively, and by inserting after subsection (a) the following new subsection:</text> <quoted-block changed="added" display-inline="no-display-inline" id="H33473B5DDE704120AC3645E03CEBC787" reported-display-style="italic" style="OLC"> <subsection id="H06C9E0ED958845C6A7668A1B1167C7B6"><enum>(b)</enum><header>Inclusion not later than for financial accounting purposes</header> <paragraph id="HEF14449098904CEAA6EDD331D3C93777"><enum>(1)</enum><header>Income taken into account in financial statement</header> <subparagraph id="idCCB6BFB6622F4D7D92239010DB9E8298"><enum>(A)</enum><header>In general</header><text>In the case of a taxpayer the taxable income of which is computed under an accrual method of accounting, the all events test with respect to any item of gross income (or portion thereof) shall not be treated as met any later than when such item (or portion thereof) is taken into account as revenue in—</text> +<clause id="H9685B5398A6E4181A25251B5A08F7D18"><enum>(i)</enum><text>an applicable financial statement of the taxpayer, or</text> </clause> <clause id="H1861A19EA7784EDB9B0FD30AE540C4E6"><enum>(ii)</enum><text>such other financial statement as the Secretary may specify for purposes of this subsection.</text> </clause></subparagraph> +<subparagraph id="idE6D5EFF9F1E542158EBA1F717345F1E3"><enum>(B)</enum><header>Exception</header><text>This paragraph shall not apply to—</text> <clause id="id62BFA6DA6FBC42CF8667887E24C788F0"><enum>(i)</enum><text>a taxpayer which does not have a financial statement described in clause (i) or (ii) of subparagraph (A) for a taxable year, or</text> </clause> +<clause id="id865914CF0D8443B0A8B4F79A0849122F"><enum>(ii)</enum><text>any item of gross income in connection with a mortgage servicing contract.</text> </clause></subparagraph> <subparagraph id="idF1E61BB7792C42A18982A870CB4F60A5"><enum>(C)</enum><header>All events test</header><text>For purposes of this section, the all events test is met with respect to any item of gross income if all the events have occurred which fix the right to receive such income and the amount of such income can be determined with reasonable accuracy.</text> </subparagraph></paragraph> +<paragraph id="HA758631E56814E91994E829D048CC1D5"><enum>(2)</enum><header>Coordination with special methods of accounting</header><text>Paragraph (1) shall not apply with respect to any item of gross income for which the taxpayer uses a special method of accounting provided under any other provision of this chapter, other than any provision of part V of subchapter P (except as provided in clause (ii) of paragraph (1)(B)).</text> </paragraph> <paragraph id="id3C9D45EDBDF141F2A90B37334719C382"><enum>(3)</enum><header>Applicable financial statement</header><text>For purposes of this subsection, the term <term>applicable financial statement</term> means—</text> +<subparagraph id="id7D18B89711684AEEA9578130ED8DAD91"><enum>(A)</enum><text>a financial statement which is certified as being prepared in accordance with generally accepted accounting principles and which is—</text> <clause id="id3F721E8265184FED8B9C9BFDB9B11A83"><enum>(i)</enum><text>a 10–K (or successor form), or annual statement to shareholders, required to be filed by the taxpayer with the United States Securities and Exchange Commission,</text> </clause> +<clause commented="no" display-inline="no-display-inline" id="idA814D6D1F75943878327C05352A7DD4B"><enum>(ii)</enum><text display-inline="yes-display-inline">an audited financial statement of the taxpayer which is used for—</text> <subclause commented="no" display-inline="no-display-inline" id="id78CB93C85B2341D69979D5F748718D5C"><enum>(I)</enum><text display-inline="yes-display-inline">credit purposes,</text> </subclause> +<subclause commented="no" display-inline="no-display-inline" id="id38C903FCD40E433EB0D00857088C4252"><enum>(II)</enum><text display-inline="yes-display-inline">reporting to shareholders, partners, or other proprietors, or to beneficiaries, or</text> </subclause> <subclause commented="no" display-inline="no-display-inline" id="idB357F976054742BD952A7786D498FB58"><enum>(III)</enum><text display-inline="yes-display-inline">any other substantial nontax purpose,</text> </subclause><continuation-text continuation-text-level="clause">but only if there is no statement of the taxpayer described in clause (i), or</continuation-text></clause> +<clause id="id9BEA0E250E0E453AA1FFCD0DEA3D66D0"><enum>(iii)</enum><text>filed by the taxpayer with any other Federal agency for purposes other than Federal tax purposes, but only if there is no statement of the taxpayer described in clause (i) or (ii),</text> </clause></subparagraph> <subparagraph commented="no" display-inline="no-display-inline" id="id4499B80815F541FE84A999DF26FFB2B8"><enum>(B)</enum><text>a financial statement which is made on the basis of international financial reporting standards and is filed by the taxpayer with an agency of a foreign government which is equivalent to the United States Securities and Exchange Commission and which has reporting standards not less stringent than the standards required by such Commission, but only if there is no statement of the taxpayer described in subparagraph (A), or</text> </subparagraph> +<subparagraph commented="no" display-inline="no-display-inline" id="idA32AE0B59D4E49CEBE9BDD76195EA5C7"><enum>(C)</enum><text>a financial statement filed by the taxpayer with any other regulatory or governmental body specified by the Secretary, but only if there is no statement of the taxpayer described in subparagraph (A) or (B).</text> </subparagraph></paragraph> <paragraph commented="no" display-inline="no-display-inline" id="id05E55997A1254688B9EE3AA7E3568365"><enum>(4)</enum><header>Allocation of transaction price</header><text>For purposes of this subsection, in the case of a contract which contains multiple performance obligations, the allocation of the transaction price to each performance obligation shall be equal to the amount allocated to each performance obligation for purposes of including such item in revenue in the applicable financial statement of the taxpayer.</text> </paragraph> +<paragraph commented="no" display-inline="no-display-inline" id="idF1C7B00C012A4675979B53714B023D4A"><enum>(5)</enum><header>Group of entities</header><text>For purposes of paragraph (1), if the financial results of a taxpayer are reported on the applicable financial statement (as defined in paragraph (3)) for a group of entities, such statement may be treated as the applicable financial statement of the taxpayer.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection id="H38D605A246A74FE28BAF99E2847A36AB"><enum>(b)</enum><header>Treatment of advance payments</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/451">Section 451</external-xref>, as amended by subsection (a), is amended by redesignating subsections (c) through (j) as subsections (d) through (k), respectively, and by inserting after subsection (b) the following new subsection:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="H620FFF677CD741FDB0C5DA41E8CDEEE4" reported-display-style="italic" style="OLC"> +<subsection id="H6340CC43E43B46288478142F149DFB16"><enum>(c)</enum><header>Treatment of advance payments</header> +<paragraph id="H620D58AD6FD244F9AAE2916B9ECA5808"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">A taxpayer which computes taxable income under the accrual method of accounting, and receives any advance payment during the taxable year, shall—</text> <subparagraph id="H7B96F4C2871145C0B773111CAED4223F"><enum>(A)</enum><text>except as provided in subparagraph (B), include such advance payment in gross income for such taxable year, or</text> </subparagraph> +<subparagraph commented="no" id="HAEA2E12FEECA4762BE50367FEA718E42"><enum>(B)</enum><text display-inline="yes-display-inline">if the taxpayer elects the application of this subparagraph with respect to the category of advance payments to which such advance payment belongs, the taxpayer shall—</text> <clause id="H62B0C57F07D9453DB28F3923D6C66FF0"><enum>(i)</enum><text>to the extent that any portion of such advance payment is required under subsection (b) to be included in gross income in the taxable year in which such payment is received, so include such portion, and</text> </clause> +<clause id="H2D3D61FAA4CC4DDFB187273444BB6A47"><enum>(ii)</enum><text>include the remaining portion of such advance payment in gross income in the taxable year following the taxable year in which such payment is received.</text> </clause></subparagraph></paragraph> <paragraph id="H228D077529544F068E60144F161EB028"><enum>(2)</enum><header>Election</header> <subparagraph commented="no" id="HCE7429920F73437D8457E4088AC1EA57"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">Except as otherwise provided in this paragraph, the election under paragraph (1)(B) shall be made at such time, in such form and manner, and with respect to such categories of advance payments, as the Secretary may provide.</text> </subparagraph> +<subparagraph id="H2DCDCED4A030410FB441FC2D3D2D88F0"><enum>(B)</enum><header>Period to which election applies</header><text display-inline="yes-display-inline">An election under paragraph (1)(B) shall be effective for the taxable year with respect to which it is first made and for all subsequent taxable years, unless the taxpayer secures the consent of the Secretary to revoke such election. For purposes of this title, the computation of taxable income under an election made under paragraph (1)(B) shall be treated as a method of accounting.</text> </subparagraph></paragraph> <paragraph id="HA48B668BF8A04F6EA94D261F6D0F50A1"><enum>(3)</enum><header>Taxpayers ceasing to exist</header><text>Except as otherwise provided by the Secretary, the election under paragraph (1)(B) shall not apply with respect to advance payments received by the taxpayer during a taxable year if such taxpayer ceases to exist during (or with the close of) such taxable year.</text> </paragraph> +<paragraph id="id6F5C65B520A14D40BCFEF97C13509375"><enum>(4)</enum><header>Advance payment</header><text>For purposes of this subsection—</text> <subparagraph id="H1C5E4CDDE6FD4F5A887C88C62E77EB0B"><enum>(A)</enum><header>In general</header><text>The term <quote>advance payment</quote> means any payment—</text> +<clause id="H12AEA2980D7C4D2184C6F3B0FAC4A433"><enum>(i)</enum><text>the full inclusion of which in the gross income of the taxpayer for the taxable year of receipt is a permissible method of accounting under this section (determined without regard to this subsection),</text> </clause> <clause id="H26D97F0172914289AE8B12323D8853ED"><enum>(ii)</enum><text>any portion of which is included in revenue by the taxpayer in a financial statement described in clause (i) or (ii) of subsection (b)(1)(A) for a subsequent taxable year, and</text> </clause> +<clause id="idEE82F12287D94FDF8993D3EBB11ABA94"><enum>(iii)</enum><text>which is for goods, services, or such other items as may be identified by the Secretary for purposes of this clause.</text> </clause></subparagraph> <subparagraph id="HA681901FD46C4C28AE03678A6BE9617E"><enum>(B)</enum><header>Exclusions</header><text>Except as otherwise provided by the Secretary, such term shall not include—</text> +<clause id="H2A21D77641394B7EBFD8E0A4A0CFA58F"><enum>(i)</enum><text>rent,</text> </clause> <clause id="H87FBF0C9974A462EB262D35E24822D57"><enum>(ii)</enum><text>insurance premiums governed by subchapter L,</text> </clause> +<clause id="H10A475965ECA4F2194DC6B58C38F12A8"><enum>(iii)</enum><text>payments with respect to financial instruments,</text> </clause> <clause id="H7B23BD04EDA14B5CBB0F1545828B2D17"><enum>(iv)</enum><text>payments with respect to warranty or guarantee contracts under which a third party is the primary obligor,</text> </clause> +<clause id="H51AAF68532C54CA282066AB37729F5C7"><enum>(v)</enum><text>payments subject to section 871(a), 881, 1441, or 1442,</text> </clause> <clause id="H7C6A9CAC5E364C1E8CB0AEEC08DEE106"><enum>(vi)</enum><text>payments in property to which section 83 applies, and</text> </clause> +<clause id="H903A71C4601946BFB0BFBD7F1DAAE313"><enum>(vii)</enum><text>any other payment identified by the Secretary for purposes of this subparagraph.</text> </clause></subparagraph> <subparagraph id="idDAEF6B8A433F49FD938288C02E92EDD9"><enum>(C)</enum><header>Receipt</header><text>For purposes of this subsection, an item of gross income is received by the taxpayer if it is actually or constructively received, or if it is due and payable to the taxpayer.</text> </subparagraph> +<subparagraph id="id10BA53E5B61C47F4B19945C511AD1420"><enum>(D)</enum><header>Allocation of transaction price</header><text>For purposes of this subsection, rules similar to subsection (b)(4) shall apply.</text></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection id="id2CDDDC04C06E4533B0DA104AEC67CAAA"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2017.</text> </subsection> +<subsection commented="no" id="HA6F37F2E6E5842648354F26EF0FB9D50"><enum>(d)</enum><header>Coordination with section 481</header> +<paragraph commented="no" id="H782EE56566C7478D8E71F5886B077F63"><enum>(1)</enum><header>In general</header><text>In the case of any qualified change in method of accounting for the taxpayer’s first taxable year beginning after December 31, 2017—</text> <subparagraph commented="no" id="H24F7B14BEC66414BBC0FAC6E984B26C1"><enum>(A)</enum><text>such change shall be treated as initiated by the taxpayer, and</text> </subparagraph> +<subparagraph commented="no" id="H7C5DC78A8779436F8B740374DC4A0E27"><enum>(B)</enum><text>such change shall be treated as made with the consent of the Secretary of the Treasury.</text> </subparagraph></paragraph> <paragraph commented="no" id="H830348AFA55C427BA10FBFA42C3A9A92"><enum>(2)</enum><header>Qualified change in method of accounting</header><text>For purposes of this subsection, the term <quote>qualified change in method of accounting</quote> means any change in method of accounting which—</text> +<subparagraph commented="no" id="H26FAB3511B1B495D9C36C9F2FD5D1D69"><enum>(A)</enum><text>is required by the amendments made by this section, or</text> </subparagraph> <subparagraph commented="no" id="H243E29BF8B284C378D91F4E474AE487A"><enum>(B)</enum><text>was prohibited under the Internal Revenue Code of 1986 prior to such amendments and is permitted under such Code after such amendments.</text> </subparagraph></paragraph></subsection> +<subsection id="id48C0D324FDC943C58421048BB60C0487"><enum>(e)</enum><header>Special rules for original issue discount</header><text>Notwithstanding subsection (c), in the case of income from a debt instrument having original issue discount—</text> <paragraph id="id12C4897960D04458BAB6D52F62C44A2B"><enum>(1)</enum><text>the amendments made by this section shall apply to taxable years beginning after December 31, 2018, and</text> </paragraph> +<paragraph id="idFC079BF6EA214B5CBD48BD26E260A29A"><enum>(2)</enum><text>the period for taking into account any adjustments under section 481 by reason of a qualified change in method of accounting (as defined in subsection (d)) shall be 6 years.</text> </paragraph></subsection></section></subpart></part> <part id="id609E3D722EAF49EAADC8A76D1F250C46" style="OLC"><enum>IV</enum><header>Business-related exclusions and deductions</header> <section id="H33FF63CD1B0A404B8703A929F9039040"><enum>13301.</enum><header>Limitation on deduction for interest</header> <subsection id="HC27B189F6DDD4358AD6E1292AD513852"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/163">Section 163(j)</external-xref> is amended to read as follows:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="HBBBAF17BFDB64CE7BA2CB4AF7C1E63DE" reported-display-style="italic" style="OLC"> +<subsection id="HF1C6F0ABEA3549C8B87124C9624E148F"><enum>(j)</enum><header>Limitation on business interest</header> +<paragraph id="H15BEF5E01AED4A9886EBB6AD0A367D2E"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">The amount allowed as a deduction under this chapter for any taxable year for business interest shall not exceed the sum of—</text> <subparagraph id="H66CB1FE1457E4EB1A9691DC56F0C4E41"><enum>(A)</enum><text>the business interest income of such taxpayer for such taxable year, plus</text> </subparagraph> +<subparagraph id="H86E5F19E14D942689334706CA8319DD7"><enum>(B)</enum><text>30 percent of the adjusted taxable income of such taxpayer for such taxable year.</text> </subparagraph><continuation-text continuation-text-level="paragraph">The amount determined under subparagraph (B) shall not be less than zero.</continuation-text></paragraph> <paragraph commented="no" display-inline="no-display-inline" id="id2CB72BBCDC734BE7B855900E42FE8AA5"><enum>(2)</enum><header display-inline="yes-display-inline">Carryforward of disallowed business interest</header><text display-inline="yes-display-inline">The amount of any business interest not allowed as a deduction for any taxable year by reason of paragraph (1) shall be treated as business interest paid or accrued in the succeeding taxable year.</text> </paragraph> +<paragraph commented="no" display-inline="no-display-inline" id="H4FAA609BB2374699AFA474FB1C745BF3"><enum>(3)</enum><header display-inline="yes-display-inline">Exemption for certain small businesses</header><text display-inline="yes-display-inline">In the case of any taxpayer (other than a tax shelter prohibited from using the cash receipts and disbursements method of accounting under section 448(a)(3)) which meets the gross receipts test of section 448(c) for any taxable year, paragraph (1) shall not apply to such taxpayer for such taxable year. In the case of any taxpayer which is not a corporation or a partnership, the gross receipts test of section 448(c) shall be applied in the same manner as if such taxpayer were a corporation or partnership.</text> </paragraph> <paragraph id="HE1A988AB3CDF4E68AE29096BE9683556"><enum>(4)</enum><header>Application to partnerships, etc</header> <subparagraph id="HC7DD20C2AA0841C7AEAD8E8C8207D336"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">In the case of any partnership—</text> +<clause id="H3276FD8E5EE14AF49E046A19588BD135"><enum>(i)</enum><text>this subsection shall be applied at the partnership level and any deduction for business interest shall be taken into account in determining the non-separately stated taxable income or loss of the partnership, and</text> </clause> <clause id="H9C402AF6A0E549F7BCF515D9F233941B"><enum>(ii)</enum><text>the adjusted taxable income of each partner of such partnership—</text> +<subclause id="id2748E53D5F3444BBB459A41AAD72F9C2"><enum>(I)</enum><text>shall be determined without regard to such partner’s distributive share of any items of income, gain, deduction, or loss of such partnership, and</text> </subclause> <subclause id="id4B7B1CBB20CE4D168857912BC85D8961"><enum>(II)</enum><text>shall be increased by such partner’s distributive share of such partnership’s excess taxable income.</text> </subclause><continuation-text commented="no" continuation-text-level="clause">For purposes of clause (ii)(II), a partner's distributive share of partnership excess taxable income shall be determined in the same manner as the partner's distributive share of nonseparately stated taxable income or loss of the partnership.</continuation-text></clause></subparagraph> +<subparagraph id="id61E85EBC26F444BF9050A40A4A62FCAB"><enum>(B)</enum><header>Special rules for carryforwards</header> +<clause id="id9CC16B8F7743431B81A98150A693A54E"><enum>(i)</enum><header>In general</header><text>The amount of any business interest not allowed as a deduction to a partnership for any taxable year by reason of paragraph (1) for any taxable year—</text> <subclause id="id6559B15BBBA84439B942346C936BA207"><enum>(I)</enum><text>shall not be treated under paragraph (2) as business interest paid or accrued by the partnership in the succeeding taxable year, and</text> </subclause> +<subclause id="id78E3824927624B4A9E63DF77C936302C"><enum>(II)</enum><text>shall, subject to clause (ii), be treated as excess business interest which is allocated to each partner in the same manner as the non-separately stated taxable income or loss of the partnership.</text> </subclause></clause> <clause id="id899BFC8960F14E089B490FF33F0A4674"><enum>(ii)</enum><header>Treatment of excess business interest allocated to partners</header><text>If a partner is allocated any excess business interest from a partnership under clause (i) for any taxable year—</text> +<subclause id="idFDE4BE7994C24B759717DD6321E52B1D"><enum>(I)</enum><text>such excess business interest shall be treated as business interest paid or accrued by the partner in the next succeeding taxable year in which the partner is allocated excess taxable income from such partnership, but only to the extent of such excess taxable income, and</text> </subclause> <subclause id="id8FAE71A64EFC44EAAE0628B2A856896A"><enum>(II)</enum><text>any portion of such excess business interest remaining after the application of subclause (I) shall, subject to the limitations of subclause (I), be treated as business interest paid or accrued in succeeding taxable years.</text> </subclause><continuation-text continuation-text-level="clause">For purposes of applying this paragraph, excess taxable income allocated to a partner from a partnership for any taxable year shall not be taken into account under paragraph (1)(A) with respect to any business interest other than excess business interest from the partnership until all such excess business interest for such taxable year and all preceding taxable years has been treated as paid or accrued under clause (ii).</continuation-text></clause> +<clause id="id14B728B0452A4329A06698FD20854F17"><enum>(iii)</enum><header>Basis adjustments</header> +<subclause id="id76DB2CF3E5534DA68F79C9BE3A5FCDB0"><enum>(I)</enum><header>In general</header><text>The adjusted basis of a partner in a partnership interest shall be reduced (but not below zero) by the amount of excess business interest allocated to the partner under clause (i)(II).</text> </subclause> <subclause id="id10DC430E7E8044778E4E6E6107E5819D"><enum>(II)</enum><header>Special rule for dispositions</header><text>If a partner disposes of a partnership interest, the adjusted basis of the partner in the partnership interest shall be increased immediately before the disposition by the amount of the excess (if any) of the amount of the basis reduction under subclause (I) over the portion of any excess business interest allocated to the partner under clause (i)(II) which has previously been treated under clause (ii) as business interest paid or accrued by the partner. The preceding sentence shall also apply to transfers of the partnership interest (including by reason of death) in a transaction in which gain is not recognized in whole or in part. No deduction shall be allowed to the transferor or transferee under this chapter for any excess business interest resulting in a basis increase under this subclause.</text> </subclause></clause></subparagraph> +<subparagraph id="H021580A97B01495483B494A4E88E64CB"><enum>(C)</enum><header>Excess taxable income</header><text>The term <term>excess taxable income</term> means, with respect to any partnership, the amount which bears the same ratio to the partnership’s adjusted taxable income as—</text> <clause id="idB0963CAA9F9A499884E4492BB3DA3DFE"><enum>(i)</enum><text>the excess (if any) of—</text> +<subclause id="id5CF178A7A8294DF0BAAFD83C322F5A06"><enum>(I)</enum><text>the amount determined for the partnership under paragraph (1)(B), over</text> </subclause> <subclause id="idB4981CACF2D54B51899CAA0FAB4882DC"><enum>(II)</enum><text>the amount (if any) by which the business interest of the partnership exceeds the business interest income of the partnership, bears to</text> </subclause></clause> +<clause id="id0FC63B1AACDE4F918846FF40D9098628"><enum>(ii)</enum><text>the amount determined for the partnership under paragraph (1)(B).</text> </clause></subparagraph> <subparagraph id="H2D0614EFA1204D4D88325BEEBEA831C4"><enum>(D)</enum><header>Application to S corporations</header><text display-inline="yes-display-inline">Rules similar to the rules of subparagraphs (A) and (C) shall apply with respect to any S corporation and its shareholders.</text> </subparagraph></paragraph> +<paragraph id="H79CD1F5B8CE249FABF2A2140C82D552A"><enum>(5)</enum><header>Business interest</header><text display-inline="yes-display-inline">For purposes of this subsection, the term <term>business interest</term> means any interest paid or accrued on indebtedness properly allocable to a trade or business. Such term shall not include investment interest (within the meaning of subsection (d)).</text> </paragraph> <paragraph id="H56F8CB045FB543ED864F2F636E35B66F"><enum>(6)</enum><header>Business interest income</header><text>For purposes of this subsection, the term <quote>business interest income</quote> means the amount of interest includible in the gross income of the taxpayer for the taxable year which is properly allocable to a trade or business. Such term shall not include investment income (within the meaning of subsection (d)).</text> </paragraph> +<paragraph id="HE42BF0F08BC249D2A402FD7492EA7D4C"><enum>(7)</enum><header>Trade or business</header><text>For purposes of this subsection—</text> <subparagraph id="idDCEF3A4F005943019F0AA29B29197C3C"><enum>(A)</enum><header>In general</header><text>The term <term>trade or business</term> shall not include—</text> +<clause id="H79B39F00906447589DEDE959748BA034"><enum>(i)</enum><text>the trade or business of performing services as an employee,</text> </clause> <clause id="id06747D138667416AA5E62A0594D8E5DD"><enum>(ii)</enum><text>any electing real property trade or business,</text> </clause> +<clause id="idB6FA7F1C83ED43F0A659189011DE4CF2"><enum>(iii)</enum><text>any electing farming business, or</text> </clause> <clause id="id3EF0F32F0E6B4BC9A6BB9997D42CCC27"><enum>(iv)</enum><text display-inline="yes-display-inline">the trade or business of the furnishing or sale of—</text> +<subclause id="idDFD54E72CE5A42F7A2F39E7264277E42"><enum>(I)</enum><text>electrical energy, water, or sewage disposal services,</text> </subclause> <subclause id="idB9B05876BEB945058DD688031FEF9FA0"><enum>(II)</enum><text>gas or steam through a local distribution system, or</text> </subclause> +<subclause id="id564F32CD4BD2413293907C42421E5F48"><enum>(III)</enum><text>transportation of gas or steam by pipeline,</text> </subclause><continuation-text continuation-text-level="clause">if the rates for such furnishing or sale, as the case may be, have been established or approved by a State or political subdivision thereof, by any agency or instrumentality of the United States, by a public service or public utility commission or other similar body of any State or political subdivision thereof, or by the governing or ratemaking body of an electric cooperative.</continuation-text></clause></subparagraph> <subparagraph id="id6D8D2762CD504A43A0FDE9D65EEF9612"><enum>(B)</enum><header>Electing real property trade or business</header><text>For purposes of this paragraph, the term <term>electing real property trade or business</term> means any trade or business which is described in section 469(c)(7)(C) and which makes an election under this subparagraph. Any such election shall be made at such time and in such manner as the Secretary shall prescribe, and, once made, shall be irrevocable.</text> </subparagraph> +<subparagraph commented="no" display-inline="no-display-inline" id="id72B92DCF88E043158077064C9A575974"><enum>(C)</enum><header display-inline="yes-display-inline">Electing farming business</header><text display-inline="yes-display-inline">For purposes of this paragraph, the term <term>electing farming business</term> means—</text> <clause commented="no" display-inline="no-display-inline" id="idD4F9D6353E004BBAA1A42785D5782930"><enum>(i)</enum><text display-inline="yes-display-inline">a farming business (as defined in section 263A(e)(4)) which makes an election under this subparagraph, or</text> </clause> +<clause commented="no" display-inline="no-display-inline" id="idFCB1BAF5F1504F5DB27E914FA67F591A"><enum>(ii)</enum><text display-inline="yes-display-inline">any trade or business of a specified agricultural or horticultural cooperative (as defined in section 199A(g)(2)) with respect to which the cooperative makes an election under this subparagraph.</text> </clause><continuation-text continuation-text-level="subparagraph">Any such election shall be made at such time and in such manner as the Secretary shall prescribe, and, once made, shall be irrevocable.</continuation-text></subparagraph></paragraph> <paragraph id="HCB9522020B76477C9D1B45DDDE70A5B3"><enum>(8)</enum><header>Adjusted taxable income</header><text>For purposes of this subsection, the term <term>adjusted taxable income</term> means the taxable income of the taxpayer—</text> +<subparagraph id="HA3715109BE944412B7FFE11BE814FA4F"><enum>(A)</enum><text>computed without regard to—</text> <clause id="HB2468EA908B646A3A9EA29099AA6E9F5"><enum>(i)</enum><text display-inline="yes-display-inline">any item of income, gain, deduction, or loss which is not properly allocable to a trade or business,</text> </clause> +<clause id="HF3C06E4212424E228B206FE670C9EB98"><enum>(ii)</enum><text>any business interest or business interest income,</text> </clause> <clause id="H6652A9426188476E948FACF3565E39D3"><enum>(iii)</enum><text>the amount of any net operating loss deduction under section 172, and</text> </clause> +<clause id="idD21380F832D74AF29E4AFD4F7B07B5A6"><enum>(iv)</enum><text>the amount of any deduction allowed under section 199 or 199A, and</text> </clause></subparagraph> <subparagraph id="HD15B5E1F623F4AF1A95DF136A54FA27F"><enum>(B)</enum><text>computed with such other adjustments as provided by the Secretary.</text> </subparagraph></paragraph> +<paragraph id="id9A1394E579D1403BBC23A1656CD3F1EC"><enum>(9)</enum><header>Cross references</header> +<subparagraph id="id11147D603A3146B6B51787C3BF069088"><enum>(A)</enum><text>For requirement that an electing real property trade or business use the alternative depreciation system, see section 168(g)(1)(F).</text> </subparagraph> <subparagraph id="idBF0B305CCFDB47D092EDEC3B2BEEBB52"><enum>(B)</enum><text>For requirement that an electing farming business use the alternative depreciation system, see section 168(g)(1)(G).</text></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection id="H1DFECF03E9884CE697C144233BAF2129"><enum>(b)</enum><header>Treatment of carryforward of disallowed business interest in certain corporate acquisitions</header> +<paragraph id="H8782B19B507B4759A4D4D86ADF0715C7"><enum>(1)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/381">Section 381(c)</external-xref> is amended by inserting after paragraph (19) the following new paragraph:</text> <quoted-block changed="added" display-inline="no-display-inline" id="H7D2BF999C9AD4FE0897C20EEFCDE6DF4" reported-display-style="italic" style="OLC"> <paragraph id="H99801EB9CAAC4C48A3CD61508BD40456"><enum>(20)</enum><header>Carryforward of disallowed business interest</header><text display-inline="yes-display-inline">The carryover of disallowed business interest described in section 163(j)(2) to taxable years ending after the date of distribution or transfer.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> +<paragraph id="H03D3B3F6D3C04A88BD28089CD7D95F5C"><enum>(2)</enum><header>Application of limitation</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/382">Section 382(d)</external-xref> is amended by adding at the end the following new paragraph:</text> <quoted-block changed="added" display-inline="no-display-inline" id="HF03B14D12D684D58A6810FAB3795CAAF" reported-display-style="italic" style="OLC"> <paragraph id="H7AE86ED453A64FBEB979EF3A1B9B176C"><enum>(3)</enum><header>Application to carryforward of disallowed interest</header><text display-inline="yes-display-inline">The term <quote>pre-change loss</quote> shall include any carryover of disallowed interest described in section 163(n) under rules similar to the rules of paragraph (1).</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> +<paragraph id="H4112B690688F45C8ADC56779FF071004"><enum>(3)</enum><header>Conforming amendment</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/382">Section 382(k)(1)</external-xref> is amended by inserting after the first sentence the following: <quote>Such term shall include any corporation entitled to use a carryforward of disallowed interest described in section 381(c)(20).</quote>.</text> </paragraph></subsection> <subsection id="HD9FEDE506DCC4AF5BF52FE5EC2CA21A3"><enum>(c)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendments made by this section shall apply to taxable years beginning after December 31, 2017.</text> </subsection></section> +<section id="id788371A22F6545B7BF3A1D4DAC196A82"><enum>13302.</enum><header>Modification of net operating loss deduction</header> +<subsection id="H4947167EFCBA4FFDAAF67024406D98B5"><enum>(a)</enum><header>Limitation on deduction</header> +<paragraph id="HF858AF2D5A0749E5A86B02F041BEE470"><enum>(1)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/172">Section 172(a)</external-xref> is amended to read as follows:</text> <quoted-block changed="added" display-inline="no-display-inline" id="H753E58FFC8C24B85896D3071DE28D6E0" reported-display-style="italic" style="OLC"> <subsection id="HC5AE4F9D86BC4AB791D18731BF63D056"><enum>(a)</enum><header>Deduction allowed</header><text display-inline="yes-display-inline">There shall be allowed as a deduction for the taxable year an amount equal to the lesser of—</text> +<paragraph id="HC7D24132AF604FFD872D0F02CA51ED86"><enum>(1)</enum><text>the aggregate of the net operating loss carryovers to such year, plus the net operating loss carrybacks to such year, or</text> </paragraph> <paragraph id="H4360A98AE49D4FE7A642345D34C31623"><enum>(2)</enum><text>90 percent (80 percent in the case of taxable years beginning after December 31, 2022) of taxable income computed without regard to the deduction allowable under this section.</text> </paragraph><continuation-text continuation-text-level="subsection">For purposes of this subtitle, the term <term>net operating loss deduction</term> means the deduction allowed by this subsection.</continuation-text></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> +<paragraph id="H5585A1C8D2774A50A0A53F5617703D6B"><enum>(2)</enum><header>Coordination of limitation with carrybacks and carryovers</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/172">Section 172(b)(2)</external-xref> is amended by striking <quote>shall be computed—</quote> and all that follows and inserting</text> <quoted-block changed="added" display-inline="yes-display-inline" id="H670F332F4E924C6C905B0F699752C89B" reported-display-style="italic" style="OLC"> <text>shall—</text> +<subparagraph id="H081A5B1AA9094B55955F35E868F0A155"><enum>(A)</enum><text display-inline="yes-display-inline">be computed with the modifications specified in subsection (d) other than paragraphs (1), (4), and (5) thereof, and by determining the amount of the net operating loss deduction without regard to the net operating loss for the loss year or for any taxable year thereafter,</text> </subparagraph> <subparagraph id="H642C3ADF18094801A55D0A9626D87956"><enum>(B)</enum><text>not be considered to be less than zero, and</text> </subparagraph> +<subparagraph id="H0915591956244CC79E486B1BAB76DFC8"><enum>(C)</enum><text>not exceed the amount determined under subsection (a)(2) for such prior taxable year.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> <paragraph id="H3577E97147764BAA961A37C036D0BB8A"><enum>(3)</enum><header>Conforming amendment</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/172">Section 172(d)(6)</external-xref> is amended by striking <quote>and</quote> at the end of subparagraph (A), by striking the period at the end of subparagraph (B) and inserting <quote>; and</quote>, and by adding at the end the following new subparagraph:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="H7A7D43FCA3674072A4F4FAA236515C9B" reported-display-style="italic" style="OLC"> +<subparagraph commented="no" display-inline="no-display-inline" id="H1F3F983699B3452E84B9F9BACEC1767E"><enum>(C)</enum><text display-inline="yes-display-inline">subsection (a)(2) shall be applied by substituting <quote>real estate investment trust taxable income (as defined in section 857(b)(2) but without regard to the deduction for dividends paid (as defined in section 561))</quote> for <quote>taxable income</quote>.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph></subsection> <subsection id="H5B54C73645AC4989A1F6C481AF535E33"><enum>(b)</enum><header>Repeal of net operating loss carryback; indefinite carryforward</header> <paragraph id="idC8C8B3D8766449EB9BAE0638AE6DD267"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/172">Section 172(b)(1)(A)</external-xref> is amended—</text> +<subparagraph id="id11CEA64551324492BD970A1688B4514D"><enum>(A)</enum><text>by striking <quote>shall be a net operating loss carryback to each of the 2 taxable years</quote> in clause (i) and inserting <quote>except as otherwise provided in this paragraph, shall not be a net operating loss carryback to any taxable year</quote>, and</text> </subparagraph> <subparagraph id="id9B35E50F87054D938706899649F17073"><enum>(B)</enum><text display-inline="yes-display-inline">by striking <quote>to each of the 20 taxable years</quote> in clause (ii) and inserting <quote>to each taxable year</quote>.</text> </subparagraph></paragraph> +<paragraph id="id09D059FA7611474EBBCCDA8A57402BC7"><enum>(2)</enum><header>Conforming amendment</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/172">Section 172(b)(1)</external-xref> is amended by striking subparagraphs (B) through (F).</text> </paragraph></subsection> <subsection id="H6FDFC465B8AC48D3B08225039C211F01"><enum>(c)</enum><header>Treatment of farming losses</header> <paragraph id="H635A803F397C4593958CD783DEADCD50"><enum>(1)</enum><header>Allowance of carrybacks</header><text>Section 172(b)(1), as amended by subsection (b)(2), is amended by adding at the end the following new subparagraph:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="H538B1120FD30410C991F34263C6CE1BC" reported-display-style="italic" style="OLC"> +<subparagraph id="H26F0153B11AA4495BFF23D4D7652CD36"><enum>(B)</enum><header>Farming losses</header> +<clause id="idEE77477C985242FC96DDACED58D8D173"><enum>(i)</enum><header>In general</header><text>In the case of any portion of a net operating loss for the taxable year which is a farming loss with respect to the taxpayer, such loss shall be a net operating loss carryback to each of the 2 taxable years preceding the taxable year of such loss.</text> </clause> <clause id="id1F6AD63B5FD24AD4BC1AFA9DD1A339B3"><enum>(ii)</enum><header>Farming loss</header><text>For purposes of this section, the term <term>farming loss</term> means the lesser of—</text> +<subclause id="id85a59124be024b77b2749cc65aad6699"><enum>(I)</enum><text>the amount which would be the net operating loss for the taxable year if only income and deductions attributable to farming businesses (as defined in section 263A(e)(4)) are taken into account, or</text> </subclause> <subclause id="id557752bdea804aa7afb6c652e29ddbe1"><enum>(II)</enum><text>the amount of the net operating loss for such taxable year.</text> </subclause></clause> +<clause id="idbb6bedf07ecb4abba4fc19e88328ab1c"><enum>(iii)</enum><header>Coordination with paragraph (2)</header><text>For purposes of applying paragraph (2), a farming loss for any taxable year shall be treated as a separate net operating loss for such taxable year to be taken into account after the remaining portion of the net operating loss for such taxable year.</text> </clause> <clause id="id60ca6c94bae04fae8c60e5726b7cf3ea"><enum>(iv)</enum><header>Election</header><text>Any taxpayer entitled to a 2-year carryback under clause (i) from any loss year may elect not to have such clause apply to such loss year. Such election shall be made in such manner as prescribed by the Secretary and shall be made by the due date (including extensions of time) for filing the taxpayer's return for the taxable year of the net operating loss. Such election, once made for any taxable year, shall be irrevocable for such taxable year.</text></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> +<paragraph id="id1509D107ABAC4794B6B6116B36436D5F"><enum>(2)</enum><header>Conforming amendments</header> +<subparagraph id="H3B7600A2C832464596F5F317908D4F85"><enum>(A)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/172">Section 172</external-xref> is amended by striking subsections (f), (g), and (h), and by redesignating subsection (i) as subsection (f).</text> </subparagraph> <subparagraph id="idDABD7FF7B31C4847B355F54242B3A0FF"><enum>(B)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/537">Section 537(b)(4)</external-xref> is amended by inserting <quote>(as in effect before the date of enactment of the <short-title>Tax Cuts and Jobs Act</short-title>)</quote> after <quote>as defined in section 172(f)</quote>.</text> </subparagraph></paragraph></subsection> +<subsection id="id1CDE145521704268AD8FA7C8A2855612"><enum>(d)</enum><header>Treatment of certain insurance losses</header> +<paragraph id="idD72E5B1D311646348DC3D1D62ED20E2C"><enum>(1)</enum><header>Treatment of carryforwards and carrybacks</header><text>Section 172(b)(1), as amended by subsections (b)(2) and (c)(1), is amended by adding at the end the following new subparagraph:</text> <quoted-block changed="added" display-inline="no-display-inline" id="idF666AB33DBA4406C9E5123343507C668" reported-display-style="italic" style="OLC"> <subparagraph id="idC5DC7C666D2F4FA298752799BF2EDE3F"><enum>(C)</enum><header>Insurance companies</header><text>In the case of an insurance company (as defined in section 816(a)) other than a life insurance company, the net operating loss for any taxable year—</text> +<clause id="id406213d859b44640bb81c1f29fed6f51"><enum>(i)</enum><text>shall be a net operating loss carryback to each of the 2 taxable years preceding the taxable year of such loss, and</text> </clause> <clause id="id85122e721dfc477c939d1770f5a921ea"><enum>(ii)</enum><text>shall be a net operating loss carryover to each of the 20 taxable years following the taxable year of the loss.</text></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> +<paragraph id="id11C62379B5F845BDB3AEE4D334B431CD"><enum>(2)</enum><header>Exemption from limitation</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/172">Section 172</external-xref>, as amended by subsection (c)(2)(A), is amended by redesignating subsection (f) as subsection (g) and inserting after subsection (e) the following new subsection:</text> <quoted-block changed="added" display-inline="no-display-inline" id="idA160374229F541BBBDF907E3902C459F" reported-display-style="italic" style="OLC"> <subsection id="id065F8D05EABB4D9A892494DE0D5BEF48"><enum>(f)</enum><header>Special rule for insurance companies</header><text>In the case of an insurance company (as defined in section 816(a)) other than a life insurance company—</text> +<paragraph id="idA64D9609EE034E6EB6BC5EB1E7579B1F"><enum>(1)</enum><text>the amount of the deduction allowed under subsection (a) shall be the aggregate of the net operating loss carryovers to such year, plus the net operating loss carrybacks to such year, and</text> </paragraph> <paragraph id="id00E7A0F269304227A1DB527F9D8E1974"><enum>(2)</enum><text>subparagraph (C) of subsection (b)(2) shall not apply.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph></subsection> +<subsection id="HEC6FCA5FDCCD488CBEB61E00CFC05EFB"><enum>(e)</enum><header>Effective date</header> +<paragraph commented="no" display-inline="no-display-inline" id="id5BF43633DF5D49D792B1BAAE89E7A231"><enum>(1)</enum><header display-inline="yes-display-inline">Net operating loss limitation</header><text display-inline="yes-display-inline">The amendments made by subsections (a) and (d)(2) shall apply to losses arising in taxable years beginning after December 31, 2017.</text> </paragraph> <paragraph id="HA1EA68CF13E148D98D819079B00C6614"><enum>(2)</enum><header>Carryforwards and carrybacks</header><text>The amendments made by subsections (b), (c), and (d)(1) shall apply to net operating losses arising in taxable years ending after December 31, 2017.</text> </paragraph></subsection></section> +<section id="H2DF09697F7EE4317BFBC5A440D310027"><enum>13303.</enum><header>Like-kind exchanges of real property</header> +<subsection id="H96888DB9F2094156B5EB09375E8E953E"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/1031">Section 1031(a)(1)</external-xref> is amended by striking <quote>property</quote> each place it appears and inserting <quote>real property</quote>.</text> </subsection> <subsection id="H41B97CA4F3C84CF9BBB526B46E804D2E"><enum>(b)</enum><header>Conforming amendments</header> <paragraph id="HF1342956CCEC41499854EDCF5CEE9C03"><enum>(1)</enum> <subparagraph commented="no" display-inline="yes-display-inline" id="id8B323D85DCB74C87853C56805AFA9FC7"><enum>(A)</enum><text display-inline="yes-display-inline">Paragraph (2) of <external-xref legal-doc="usc" parsable-cite="usc/26/1031">section 1031(a)</external-xref> is amended to read as follows:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="H175AE57DA72346CA9AC907544E576EAD" reported-display-style="italic" style="OLC"> +<paragraph id="HFACD0927D56749708121FD18A64F6C5F"><enum>(2)</enum><header>Exception for real property held for sale</header><text>This subsection shall not apply to any exchange of real property held primarily for sale.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </subparagraph> <subparagraph changed="added" id="id40E0852E5FF84B64B2188926355402B8" indent="up1" reported-display-style="italic"><enum>(B)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/1031">Section 1031</external-xref> is amended by striking subsection (i).</text> </subparagraph></paragraph> +<paragraph id="HB71428C42F9C43B5967F86AE6424BD6D"><enum>(2)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/1031">Section 1031</external-xref> is amended by striking subsection (e).</text> </paragraph> <paragraph id="HBA75185FF0464FF9979B177C9E3187BD"><enum>(3)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/1031">Section 1031</external-xref>, as amended by paragraph (2), is amended by inserting after subsection (d) the following new subsection:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="H749CA609273C448898AABA0A52B31CAA" reported-display-style="italic" style="OLC"> +<subsection id="H09EAA5C8277346EF94D27D7B3A0909BD"><enum>(e)</enum><header>Application to certain partnerships</header><text display-inline="yes-display-inline">For purposes of this section, an interest in a partnership which has in effect a valid election under section 761(a) to be excluded from the application of all of subchapter K shall be treated as an interest in each of the assets of such partnership and not as an interest in a partnership.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> <paragraph id="H62FA4446FA0D4147B068F9F4E26EB8C7"><enum>(4)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/1031">Section 1031(h)</external-xref> is amended to read as follows:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="H5890A13BF52B4621AF23A8016C0D78A9" reported-display-style="italic" style="OLC"> +<subsection id="H6C83FC051AC94AC8B009F93CE330EC43"><enum>(h)</enum><header>Special rules for foreign real property</header><text display-inline="yes-display-inline">Real property located in the United States and real property located outside the United States are not property of a like kind.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> <paragraph id="H3AA0E741231C450CB19DA948CC60CB7A"><enum>(5)</enum><text>The heading of <external-xref legal-doc="usc" parsable-cite="usc/26/1031">section 1031</external-xref> is amended by striking <quote><header-in-text level="section" style="OLC">property</header-in-text></quote> and inserting <quote><header-in-text level="section" style="OLC">real property</header-in-text></quote>.</text> </paragraph> +<paragraph id="HE1B5A072DCBD487B8710677B3975FF74"><enum>(6)</enum><text>The table of sections for part III of subchapter O of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> is amended by striking the item relating to section 1031 and inserting the following new item:</text> <quoted-block changed="added" display-inline="no-display-inline" id="H4FF7AD58353B4B928CC5A28A3EFCFCF3" reported-display-style="italic" style="OLC"> <toc changed="added" regeneration="no-regeneration" reported-display-style="italic"> <toc-entry level="section">Sec. 1031. Exchange of real property held for productive use or investment.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph></subsection> <subsection commented="no" id="H7263C7DA4B3442C3A3783F3954BB2F14"><enum>(c)</enum><header>Effective date</header> <paragraph commented="no" id="HCC435CC7527640F1BBBA6189CE075395"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">Except as otherwise provided in this subsection, the amendments made by this section shall apply to exchanges completed after December 31, 2017.</text> </paragraph> +<paragraph commented="no" id="H164BC65701A34E77ADFF1468D4CD92A4"><enum>(2)</enum><header>Transition rule</header><text>The amendments made by this section shall not apply to any exchange if—</text> <subparagraph commented="no" id="H9703E57B4DB24329B504A16650EAB54E"><enum>(A)</enum><text>the property disposed of by the taxpayer in the exchange is disposed of on or before December 31 2017, or</text> </subparagraph> +<subparagraph commented="no" id="HFAF5FD1B99B34B9CB4088728258D1AC2"><enum>(B)</enum><text>the property received by the taxpayer in the exchange is received on or before December 31, 2017.</text> </subparagraph></paragraph></subsection></section> <section id="id66C4E76DB5314582BBCCF6E6C472BB53"><enum>13304.</enum><header>Limitation on deduction by employers of expenses for fringe benefits</header> <subsection id="id93C5D0EF940A48CDB8C32CB81A86847C"><enum>(a)</enum><header>No deduction allowed for entertainment expenses</header> <paragraph id="idFDC449303E8D4293A3F8E36FA7FF7CAD"><enum>(1)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/274">Section 274(a)</external-xref> is amended—</text> +<subparagraph id="id1263B98EDB3546069794FE10F92F0B65"><enum>(A)</enum><text>in paragraph (1)(A), by striking <quote>unless</quote> and all that follows through <quote>trade or business,</quote>,</text> </subparagraph> <subparagraph id="id00963F612A5046F1B548F9A7B226737D"><enum>(B)</enum><text>by striking the flush sentence at the end of paragraph (1), and</text> </subparagraph> +<subparagraph commented="no" id="id9E029E2E95A14B4E90883D269F2C7554"><enum>(C)</enum><text>by striking paragraph (2)(C).</text> </subparagraph></paragraph> <paragraph commented="no" id="idE00E6D40178F4CA4BAF38C48F38FBC93"><enum>(2)</enum><header>Conforming amendments</header> <subparagraph commented="no" id="id7C303F1754F049F7BDD100F0D90CD0B0"><enum>(A)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/274">Section 274(d)</external-xref> is amended—</text> +<clause commented="no" id="idF3A5465C662B4D54B0B52A09BA014753"><enum>(i)</enum><text>by striking paragraph (2) and redesignating paragraphs (3) and (4) as paragraphs (2) and (3), respectively, and</text> </clause> <clause commented="no" id="id76C277283BAA458A9FB4F57485CB7C97"><enum>(ii)</enum><text>in the flush text following paragraph (3) (as so redesignated)—</text> +<subclause commented="no" id="idDA56DAE64804451082467D68F295D16A"><enum>(I)</enum><text>by striking <quote>, entertainment, amusement, recreation, or use of the facility or property,</quote> in item (B), and</text> </subclause> <subclause commented="no" id="idC505BF963AE94271AE507AFCC132FE52"><enum>(II)</enum><text>by striking <quote>(D) the business relationship to the taxpayer of persons entertained, using the facility or property, or receiving the gift</quote> and inserting <quote>(D) the business relationship to the taxpayer of the person receiving the benefit</quote>,</text> </subclause></clause></subparagraph> +<subparagraph commented="no" id="id47A12B7BC694448EAF2F312A72B2883B"><enum>(B)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/274">Section 274</external-xref> is amended by striking subsection (l).</text> </subparagraph> <subparagraph commented="no" id="id96A8E6A5FB3D4219B3AEDE438BAC9431"><enum>(C)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/274">Section 274(n)</external-xref> is amended by striking <quote><header-in-text level="subsection" style="tax">and entertainment</header-in-text></quote> in the heading.</text> </subparagraph> +<subparagraph commented="no" id="idE23D4DCDB46644EEB636C8C14D070EDC"><enum>(D)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/274">Section 274(n)(1)</external-xref> is amended to read as follows:</text> <quoted-block changed="added" display-inline="no-display-inline" id="idD20AB4F2312D4E2CAC853D3033862698" reported-display-style="italic" style="OLC"> <paragraph commented="no" id="id3984328920534259A74044DC5A08386E"><enum>(1)</enum><header>In general</header><text>The amount allowable as a deduction under this chapter for any expense for food or beverages shall not exceed 50 percent of the amount of such expense which would (but for this paragraph) be allowable as a deduction under this chapter.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </subparagraph> +<subparagraph commented="no" id="idFC6328B7E0F44BD2A82D7EAD827444C4"><enum>(E)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/274">Section 274(n)(2)</external-xref> is amended—</text> <clause commented="no" id="idEA9EE5321A9B458AAA30B77318DDD3D2"><enum>(i)</enum><text>in subparagraph (B), by striking <quote>in the case of an expense for food or beverages,</quote>,</text> </clause> +<clause commented="no" id="id3D5309F55DE94EABB63AE882108F12BC"><enum>(ii)</enum><text>by striking subparagraph (C) and redesignating subparagraphs (D) and (E) as subparagraphs (C) and (D), respectively,</text> </clause> <clause commented="no" id="id09A8B9247F254DCE8072857622FE3575"><enum>(iii)</enum><text>by striking <quote>of subparagraph (E)</quote> the last sentence and inserting <quote>of subparagraph (D)</quote>, and</text> </clause> +<clause commented="no" id="id9E1A98929CB74DBD82EFE314565BBA07"><enum>(iv)</enum><text>by striking <quote>in subparagraph (D)</quote> in the last sentence and inserting <quote>in subparagraph (C)</quote>.</text> </clause></subparagraph> <subparagraph commented="no" id="idAD28C548B05F407B9BED51FEBFC75335"><enum>(F)</enum><text>Clause (iv) of <external-xref legal-doc="usc" parsable-cite="usc/26/7701">section 7701(b)(5)(A)</external-xref> is amended to read as follows:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="id5950BC7D3366403DA613E61749D4BA6D" reported-display-style="italic" style="OLC"> +<clause commented="no" id="id9E85E51DA90B41EA902F5E56F8EE9FCB"><enum>(iv)</enum><text>a professional athlete who is temporarily in the United States to compete in a sports event—</text> <subclause commented="no" id="id429A2681202247D18AABE6F287CCA04B"><enum>(I)</enum><text>which is organized for the primary purpose of benefiting an organization which is described in section 501(c)(3) and exempt from tax under section 501(a),</text> </subclause> +<subclause commented="no" id="id4CCC2E06AB724D08AC7A9D1ECA94227E"><enum>(II)</enum><text>all of the net proceeds of which are contributed to such organization, and,</text> </subclause> <subclause commented="no" id="idD5E3AE890B8B4CEA85445538C026BF20"><enum>(III)</enum><text>which utilizes volunteers for substantially all of the work performed in carrying out such event.</text></subclause></clause><after-quoted-block>.</after-quoted-block></quoted-block> </subparagraph></paragraph></subsection> +<subsection id="idC992EFECADBF40B7914603E99868C5A6"><enum>(b)</enum><header>Only 50 percent of expenses for meals provided on or near business premises allowed as deduction</header><text>Paragraph (2) of section 274(n), as amended by subsection (a), is amended—</text> <paragraph id="id762EECE7D30A47D49EDFEA821DA497A2"><enum>(1)</enum><text>by striking subparagraph (B),</text> </paragraph> +<paragraph commented="no" id="id76D8BB89863745379CE274142C813F44"><enum>(2)</enum><text>by redesignating subparagraphs (C) and (D) as subparagraphs (B) and (C), respectively,</text> </paragraph> <paragraph commented="no" id="id55DCC7CDF8F5468B8467DAC0A0D0E02E"><enum>(3)</enum><text>by striking <quote>of subparagraph (D)</quote> in the last sentence and inserting <quote>of subparagraph (C)</quote>, and</text> </paragraph> +<paragraph commented="no" id="id7DD6974CF87D43278B63F8C8AE26A449"><enum>(4)</enum><text>by striking <quote>in subparagraph (C)</quote> in the last sentence and inserting <quote>in subparagraph (B)</quote>.</text> </paragraph></subsection> <subsection id="idBCA2F32A1EC744AB8CB2083E1110FEE3"><enum>(c)</enum><header>Treatment of transportation benefits</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/274">Section 274</external-xref>, as amended by subsection (a), is amended—</text> +<paragraph id="id4E234DCF129C4E9FBD999337E9E6A23D"><enum>(1)</enum><text>in subsection (a)—</text> <subparagraph id="idA31F8272EF93462D8516B10E29DA9614"><enum>(A)</enum><text>in the heading, by striking <quote><header-in-text level="subsection" style="tax">or recreation</header-in-text></quote> and inserting <quote><header-in-text level="subsection" style="tax">recreation, or qualified transportation fringes</header-in-text></quote>, and</text> </subparagraph> +<subparagraph id="id028FA42E4E684B5BBA77AE792DD0EBB7"><enum>(B)</enum><text>by adding at the end the following new paragraph:</text> <quoted-block changed="added" display-inline="no-display-inline" id="idD7E4FD99669D4D6CB71022FA84F89F02" reported-display-style="italic" style="OLC"> <paragraph id="idBB5AC34EBBED4F3C9A86F325983686F9"><enum>(4)</enum><header>Qualified transportation fringes</header><text>No deduction shall be allowed under this chapter for the expense of any qualified transportation fringe (as defined in section 132(f)) provided to an employee of the taxpayer.</text></paragraph><after-quoted-block>, and</after-quoted-block></quoted-block> </subparagraph></paragraph> +<paragraph id="id6E0D8AA296E141CABD773EDF8B18C397"><enum>(2)</enum><text>by inserting after subsection (k) the following new subsection:</text> <quoted-block changed="added" display-inline="no-display-inline" id="idC6DE9E9C35F240159D9A076FAC6EB8D0" reported-display-style="italic" style="OLC"> <subsection id="id612D26C8EB15416B8FE1AE3CE39C5FBE"><enum>(l)</enum><header>Transportation and commuting benefits</header><text>No deduction shall be allowed under this chapter for any expense incurred for providing any transportation, or any payment or reimbursement, to an employee of the taxpayer in connection with travel between the employee's residence and place of employment, except as necessary for ensuring the safety of the employee.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph></subsection> +<subsection id="id17f984b8d9ac4492adf1e2fd76ee8a67"><enum>(d)</enum><header>Elimination of deduction for meals provided at convenience of employer</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/274">Section 274</external-xref>, as amended by subsection (c), is amended—</text> <paragraph id="id6903bec4812a449b90f2729086fad7b6"><enum>(1)</enum><text>by redesignating subsection (o) as subsection (p), and</text> </paragraph> +<paragraph id="idef908ef4d1c3403094e4a3ba6b987e0d"><enum>(2)</enum><text>by inserting after subsection (n) the following new subsection:</text> <quoted-block changed="added" display-inline="no-display-inline" id="idbb9e0e617e38424eaaf403d534ded747" reported-display-style="italic" style="OLC"> <subsection id="idec22edf97c4240dd91153807bf29bdc0"><enum>(o)</enum><header>Meals provided at convenience of employer</header><text>No deduction shall be allowed under this chapter for—</text> +<paragraph id="idaedef21f755a4851aad12545d5906052"><enum>(1)</enum><text>any expense for the operation of a facility described in section 132(e)(2), and any expense for food or beverages, including under section 132(e)(1), associated with such facility, or</text> </paragraph> <paragraph id="id85db8ebe0def40ec8ebcac3bdc0db8e7"><enum>(2)</enum><text>any expense for meals described in section 119(a).</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph></subsection> +<subsection id="id6BB78EB78FDB4CCD89FB5D343F1A79F4"><enum>(e)</enum><header>Effective date</header> +<paragraph id="idE430AF77DAC943E38ADD37869575C22C"><enum>(1)</enum><header>In general</header><text>Except as provided in paragraph (2), the amendments made by this section shall apply to amounts incurred or paid after December 31, 2017.</text> </paragraph> <paragraph commented="no" display-inline="no-display-inline" id="id6BD533B5758A4F249D7B266C345F39AF"><enum>(2)</enum><header display-inline="yes-display-inline">Effective date for elimination of deduction for meals provided at convenience of employer</header><text display-inline="yes-display-inline">The amendments made by subsection (d) shall apply to amounts incurred or paid after December 31, 2025.</text> </paragraph></subsection></section> +<section commented="no" id="HBC0A091208544B6D8D93CA5AD0D953A6"><enum>13305.</enum><header>Repeal of deduction for income attributable to domestic production activities</header> +<subsection commented="no" id="id0435171532A944C48123FD5BBC999583"><enum>(a)</enum><header>Repeal</header> +<paragraph commented="no" id="idA1C3EC9DCDF34FF483FD8B9DD6A07B56"><enum>(1)</enum><header>Taxpayers other than corporations</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/199">Section 199</external-xref> is amended by adding at the end the following new subsection:</text> <quoted-block changed="added" display-inline="no-display-inline" id="id9E8DD09500F34C31B21582980CEA851C" reported-display-style="italic" style="OLC"> <subsection commented="no" id="id53879050B75841B0B0C6A0FDD6D78954"><enum>(e)</enum><header>Partial termination for taxpayers other than corporations</header><text>In the case of a taxpayer other than a C corporation, this section shall not apply to any taxable year beginning after December 31, 2017.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> +<paragraph commented="no" id="idD9957083F20A49D1B35F355CA2FFF643"><enum>(2)</enum><header>Certain special rules for cooperatives</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/199">Section 199(d)(3)</external-xref> is amended by adding at the end the following new subparagraph:</text> <quoted-block changed="added" display-inline="no-display-inline" id="id49011A00DC8646F19A6E3C4ED213A801" reported-display-style="italic" style="OLC"> <subparagraph commented="no" id="idC3AAFBCF9BD646DDBB76074FF86309A2"><enum>(G)</enum><header>Partial termination</header><text>Subparagraphs (A) and (B) shall not apply to any taxable year beginning after December 31, 2017.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> +<paragraph commented="no" id="idFFD1609E98074F619646B1245CE876F6"><enum>(3)</enum><header>Total repeal</header><text>Part VI of subchapter B of chapter 1, as amended by paragraphs (1) and (2), is amended by striking section 199 (and by striking the item relating to such section in the table of sections for such part).</text> </paragraph></subsection> <subsection commented="no" id="H4608284BFE9B49E2A294F0DD77781185"><enum>(b)</enum><header>Conforming amendments</header> <paragraph commented="no" id="H8F87AAF6CC5B44CE9351A62200A7D14F"><enum>(1)</enum><text>Sections 74(d)(2)(B), 86(b)(2)(A), 135(c)(4)(A), 137(b)(3)(A), 219(g)(3)(A)(ii), 221(b)(2)(C), 222(b)(2)(C), 246(b)(1), and 469(i)(3)(F)(iii) are each amended by striking <quote>199,</quote>.</text> </paragraph> +<paragraph commented="no" id="H4EA105ADBC324A99A34CA5A79A8354C7"><enum>(2)</enum><text>Section 170(b)(2)(D), as amended by <external-xref legal-doc="usc" parsable-cite="usc/26/11011">section 11011,</external-xref> is amended by striking clause (iv) and by redesignating clauses (v) and (vi) as redesignating clauses (iv) as clause (v), respectively.</text> </paragraph> <paragraph commented="no" id="H5CD8BF1C83214D2AB84BFF8D068F349E"><enum>(3)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/172">Section 172(d)</external-xref> is amended by striking paragraph (7).</text> </paragraph> +<paragraph commented="no" id="id8089D46EF3A845AC82FD8D3FF536527D"><enum>(4)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/613">Section 613(a)</external-xref> is amended by striking <quote>and without the deduction under section 199</quote>.</text> </paragraph> <paragraph commented="no" id="id7A9A023F2BF84D4FACFEB007886AED66"><enum>(5)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/613A">Section 613A(d)(1)</external-xref> is amended by striking subparagraph (B) and by redesignating subparagraphs (C), (D), and (E) as subparagraphs (B), (C), and (D).</text> </paragraph></subsection> +<subsection commented="no" display-inline="no-display-inline" id="H1888C5F4705C4DA2848D7E3391C7449F"><enum>(c)</enum><header>Effective date</header> +<paragraph commented="no" display-inline="no-display-inline" id="id6D0F79339C2649E29B4BDA8E63AB2328"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">Except as provided in paragraph (2), the amendments made by this section shall apply to taxable years beginning after December 31, 2018.</text> </paragraph> <paragraph commented="no" display-inline="no-display-inline" id="idF1AB888A2B944F84940CCA1F12DCE814"><enum>(2)</enum><header>Earlier termination for certain taxpayers</header><text>The amendment made by paragraphs (1) and (2) of subsection (a) shall apply to taxable years beginning after December 31, 2017.</text> </paragraph></subsection></section> +<section id="id0659B1E2E4C34FBEB77F34EB2DB94E7B" section-type="subsequent-section"><enum>13306.</enum><header>Denial of deduction for certain fines, penalties, and other amounts</header> +<subsection id="ID665A1D37514F4D3A8ECEE348DB71BF09"><enum>(a)</enum><header>Denial of deduction</header> +<paragraph id="idFD137D7AFB8E4D0AA817B2ABBCD7CB38"><enum>(1)</enum><header>In general</header><text>Subsection (f) of <external-xref legal-doc="usc" parsable-cite="usc/26/162">section 162</external-xref> is amended to read as follows:</text> <quoted-block changed="added" id="ID5C59A6F743724461B1AE23D9C1B200C8" reported-display-style="italic" style="OLC"> <subsection id="IDE749A7ABFFD7466587C6966567E626E2"><enum>(f)</enum><header>Fines, Penalties, and Other Amounts</header> <paragraph id="ID86FD24B4456A42F9BE8530DA2E2E7B6A"><enum>(1)</enum><header>In general</header><text>Except as provided in the following paragraphs of this subsection, no deduction otherwise allowable shall be allowed under this chapter for any amount paid or incurred (whether by suit, agreement, or otherwise) to, or at the direction of, a government or governmental entity in relation to the violation of any law or the investigation or inquiry by such government or entity into the potential violation of any law.</text> </paragraph> +<paragraph id="ID3C45E2E31D184FFC8748FAA82421E209"><enum>(2)</enum><header>Exception for amounts constituting restitution or paid to come into compliance with law</header> +<subparagraph id="id22674356010D4DA783FD7704463BD197"><enum>(A)</enum><header>In general</header><text>Paragraph (1) shall not apply to any amount that—</text> <clause id="id5286B173B254427B9C3AB0F9F4181784"><enum>(i)</enum><text>the taxpayer establishes—</text> +<subclause id="idCB4F5B93B8E24445903EB18856DBAC2A"><enum>(I)</enum><text>constitutes restitution (including remediation of property) for damage or harm which was or may be caused by the violation of any law or the potential violation of any law, or</text> </subclause> <subclause id="id15C228957E6843BDA777EBEC4E3ED6EE"><enum>(II)</enum><text>is paid to come into compliance with any law which was violated or otherwise involved in the investigation or inquiry described in paragraph (1),</text> </subclause></clause> +<clause id="idDF4D566E399E49B1A151505BE84CAD20"><enum>(ii)</enum><text>is identified as restitution or as an amount paid to come into compliance with such law, as the case may be, in the court order or settlement agreement, and</text> </clause> <clause id="id49E670F6E80C47719C90AFE941DD7456"><enum>(iii)</enum><text>in the case of any amount of restitution for failure to pay any tax imposed under this title in the same manner as if such amount were such tax, would have been allowed as a deduction under this chapter if it had been timely paid.</text> </clause><continuation-text continuation-text-level="subparagraph">The identification under clause (ii) alone shall not be sufficient to make the establishment required under clause (i).</continuation-text></subparagraph> +<subparagraph id="id4653ADC309704A58A4986EA9DC7BD9D8"><enum>(B)</enum><header>Limitation</header><text>Subparagraph (A) shall not apply to any amount paid or incurred as reimbursement to the government or entity for the costs of any investigation or litigation.</text> </subparagraph></paragraph> <paragraph id="id3D7599C456144DC98570BE8DB7034721"><enum>(3)</enum><header>Exception for amounts paid or incurred as the result of certain court orders</header><text>Paragraph (1) shall not apply to any amount paid or incurred by reason of any order of a court in a suit in which no government or governmental entity is a party.</text> </paragraph> +<paragraph id="idF97D64CE2D75474FB235B3DEBD7848E6"><enum>(4)</enum><header>Exception for taxes due</header><text>Paragraph (1) shall not apply to any amount paid or incurred as taxes due.</text> </paragraph> <paragraph id="ID6E347C6A1C644EF5BE3986F01B35F157"><enum>(5)</enum><header>Treatment of certain nongovernmental regulatory entities</header><text>For purposes of this subsection, the following nongovernmental entities shall be treated as governmental entities:</text> +<subparagraph id="ID7A409D928B5B4074BED2382B1FA335B8"><enum>(A)</enum><text>Any nongovernmental entity which exercises self-regulatory powers (including imposing sanctions) in connection with a qualified board or exchange (as defined in section 1256(g)(7)).</text> </subparagraph> <subparagraph id="ID8C781DC41F334A9386102C52F806FB38"><enum>(B)</enum><text>To the extent provided in regulations, any nongovernmental entity which exercises self-regulatory powers (including imposing sanctions) as part of performing an essential governmental function.</text></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> +<paragraph commented="no" display-inline="no-display-inline" id="ID5AF8C452A4A444879C79DF2088267C44"><enum>(2)</enum><header>Effective Date</header><text>The amendment made by this subsection shall apply to amounts paid or incurred on or after the date of the enactment of this Act, except that such amendments shall not apply to amounts paid or incurred under any binding order or agreement entered into before such date. Such exception shall not apply to an order or agreement requiring court approval unless the approval was obtained before such date.</text> </paragraph></subsection> <subsection id="idCEA00797C1424FDA96503AF6843DDB78"><enum>(b)</enum><header>Reporting of deductible amounts</header> <paragraph id="idD4844C13A237466CA4B45AC01F0BF017"><enum>(1)</enum><header>In general</header><text>Subpart B of part III of subchapter A of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/61">chapter 61</external-xref> is amended by inserting after section 6050W the following new section:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="idF26CA78479694EF79178989D2087E4DF" reported-display-style="italic" style="OLC"> +<section id="id14DECFED1B274422BE27279CB9E04B27"><enum>6050X.</enum><header>Information with respect to certain fines, penalties, and other amounts</header> +<subsection id="id153EC6DE39414633BEA8A9FA9736282B"><enum>(a)</enum><header>Requirement of reporting</header> +<paragraph id="id407739690FF14BF18DB87E4BE6C80050"><enum>(1)</enum><header>In general</header><text>The appropriate official of any government or any entity described in section 162(f)(5) which is involved in a suit or agreement described in paragraph (2) shall make a return in such form as determined by the Secretary setting forth—</text> <subparagraph id="idE18CDFFD407742D6937E55D5D7037C6A"><enum>(A)</enum><text>the amount required to be paid as a result of the suit or agreement to which paragraph (1) of section 162(f) applies,</text> </subparagraph> +<subparagraph id="id67E56ABFEA2B4395869338019F6EDCE2"><enum>(B)</enum><text>any amount required to be paid as a result of the suit or agreement which constitutes restitution or remediation of property, and</text> </subparagraph> <subparagraph id="idD24A0DB5759A459DABAB2EDC14F89C8F"><enum>(C)</enum><text>any amount required to be paid as a result of the suit or agreement for the purpose of coming into compliance with any law which was violated or involved in the investigation or inquiry.</text> </subparagraph></paragraph> +<paragraph id="id96D9D00E16BB46618CADFA7D4DC7915A"><enum>(2)</enum><header>Suit or agreement described</header> +<subparagraph id="idDE930C2147C243B48F2CE2DFF80CB458"><enum>(A)</enum><header>In general</header><text>A suit or agreement is described in this paragraph if—</text> <clause id="idCE08D79ED372446C9A1372D9D34E2EE8"><enum>(i)</enum><text>it is—</text> +<subclause id="idF95B8D4C032448669F18F6B92C503BDD"><enum>(I)</enum><text>a suit with respect to a violation of any law over which the government or entity has authority and with respect to which there has been a court order, or</text> </subclause> <subclause id="id8DA9DC06930A49DEA7AC234F6EFDCE18"><enum>(II)</enum><text>an agreement which is entered into with respect to a violation of any law over which the government or entity has authority, or with respect to an investigation or inquiry by the government or entity into the potential violation of any law over which such government or entity has authority, and</text> </subclause></clause> +<clause id="id516D85B6AB124700AD56C1D56C549ED5"><enum>(ii)</enum><text>the aggregate amount involved in all court orders and agreements with respect to the violation, investigation, or inquiry is $600 or more.</text> </clause></subparagraph> <subparagraph id="id70ACDF7AA986437C84960AA54B8BA008"><enum>(B)</enum><header>Adjustment of reporting threshold</header><text>The Secretary shall adjust the $600 amount in subparagraph (A)(ii) as necessary in order to ensure the efficient administration of the internal revenue laws.</text> </subparagraph></paragraph> +<paragraph id="idED2B931434B14252853957C653CCB52D"><enum>(3)</enum><header>Time of filing</header><text>The return required under this subsection shall be filed at the time the agreement is entered into, as determined by the Secretary.</text> </paragraph></subsection> <subsection id="id8B163DFC2CE142BDA9535EE22131DEFC"><enum>(b)</enum><header>Statements To be furnished to individuals involved in the settlement</header><text>Every person required to make a return under subsection (a) shall furnish to each person who is a party to the suit or agreement a written statement showing—</text> +<paragraph id="id99FC5118E07D4118B6590AF3313C8FBB"><enum>(1)</enum><text>the name of the government or entity, and</text> </paragraph> <paragraph id="id1CD954CB653744ADA966C0CC3285A087"><enum>(2)</enum><text>the information supplied to the Secretary under subsection (a)(1).</text> </paragraph><continuation-text continuation-text-level="subsection">The written statement required under the preceding sentence shall be furnished to the person at the same time the government or entity provides the Secretary with the information required under subsection (a).</continuation-text></subsection> +<subsection id="id3799E476D7BE43618AFA8ADAE5FBD632"><enum>(c)</enum><header>Appropriate official defined</header><text>For purposes of this section, the term <term>appropriate official</term> means the officer or employee having control of the suit, investigation, or inquiry or the person appropriately designated for purposes of this section.</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> <paragraph id="idA683475C1F7F49C2BE1445FAA3BDC8E0"><enum>(2)</enum><header>Conforming amendment</header><text>The table of sections for subpart B of part III of subchapter A of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/61">chapter 61</external-xref> is amended by inserting after the item relating to section 6050W the following new item:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="idAC171E2BA99E4A799A8182492ABCFD63" reported-display-style="italic" style="OLC"> +<toc changed="added" reported-display-style="italic"> +<toc-entry level="section">Sec. 6050X. Information with respect to certain fines, penalties, and other amounts.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> +<paragraph commented="no" display-inline="no-display-inline" id="id51DEA88F98A441CFB1310D59C1B4069D"><enum>(3)</enum><header>Effective Date</header><text>The amendments made by this subsection shall apply to amounts paid or incurred on or after the date of the enactment of this Act, except that such amendments shall not apply to amounts paid or incurred under any binding order or agreement entered into before such date. Such exception shall not apply to an order or agreement requiring court approval unless the approval was obtained before such date.</text> </paragraph></subsection></section> <section id="id36509CBE14E74BB5A0B5F1DEC8DD0823"><enum>13307.</enum><header>Denial of deduction for settlements subject to nondisclosure agreements paid in connection with sexual harassment or sexual abuse</header> <subsection id="id303aca92366542f187d776e52885c876"><enum>(a)</enum><header>Denial of deduction</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/162">Section 162</external-xref> is amended by redesignating subsection (q) as subsection (r) and by inserting after subsection (p) the following new subsection:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="idc516cb7e68ec4352aea154c271df4f41" reported-display-style="italic" style="OLC"> +<subsection id="id03c6c321358c46049875f0c08459ac83"><enum>(q)</enum><header>Payments related to sexual harassment and sexual abuse</header><text display-inline="yes-display-inline">No deduction shall be allowed under this chapter for—</text> <paragraph commented="no" display-inline="no-display-inline" id="id30FD34951AAD445688BE757F6B7A78D0"><enum>(1)</enum><text display-inline="yes-display-inline">any settlement or payment related to sexual harassment or sexual abuse if such settlement or payment is subject to a nondisclosure agreement, or</text> </paragraph> +<paragraph id="idE3AC2181133F4ACBBF26F3145ECD1F53"><enum>(2)</enum><text>attorney's fees related to such a settlement or payment.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection id="id3AC0131D6D7D4632BF86D43AB62F56B5"><enum>(b)</enum><header>Effective date</header><text>The amendments made by this section shall apply to amounts paid or incurred after the date of the enactment of this Act.</text> </subsection></section> +<section id="HEAB163ACEAE44A9DB39DF8EF0FA35B20"><enum>13308.</enum><header>Repeal of deduction for local lobbying expenses</header> +<subsection id="HC0A877C7DE6044AB946A37ADF1DF82C7"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/162">Section 162(e)</external-xref> is amended by striking paragraphs (2) and (7) and by redesignating paragraphs (3), (4), (5), (6), and (8) as paragraphs (2), (3), (4), (5), and (6), respectively.</text> </subsection> <subsection id="H4342813F484F4CBE983FBAE4DF6F8F2E"><enum>(b)</enum><header>Conforming amendment</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/6033">Section 6033(e)(1)(B)(ii)</external-xref> is amended by striking <quote>section 162(e)(5)(B)(ii)</quote> and inserting <quote>section 162(e)(4)(B)(ii)</quote>.</text> </subsection> +<subsection commented="no" display-inline="no-display-inline" id="H046DF6C431F44A8D829FEFA186B9A321"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to amounts paid or incurred on or after the date of the enactment of this Act.</text> </subsection></section> <section id="H10F69CD5A0C845EB88357A193D1E42FB"><enum>13309.</enum><header>Recharacterization of certain gains in the case of partnership profits interests held in connection with performance of investment services</header> <subsection id="H0F8D70E0B4154CD4BDB7355381A32ADA"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Part IV of subchapter O of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> is amended—</text> +<paragraph id="H2B78BBB7C0BA41FC97289F4267077FD6"><enum>(1)</enum><text>by redesignating section 1061 as section 1062, and</text> </paragraph> <paragraph id="H97E17D7922124838876D5ACEE57DDC2E"><enum>(2)</enum><text>by inserting after section 1060 the following new section:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="HF0AE921227DE4857ADB69D9EF6124DFA" reported-display-style="italic" style="OLC"> +<section id="H6F18C3663B88443992D92DBE7B60A945"><enum>1061.</enum><header>Partnership interests held in connection with performance of services</header> +<subsection id="H1869167BBB3A4833A91BCB61CCF42E2C"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">If one or more applicable partnership interests are held by a taxpayer at any time during the taxable year, the excess (if any) of—</text> <paragraph id="HF2CD1BCCD0A64A63B5BFD3B8EF370860"><enum>(1)</enum><text>the taxpayer’s net long-term capital gain with respect to such interests for such taxable year, over</text> </paragraph> +<paragraph id="HF437DD0E3AB448D7A5E7492BEBCB02F8"><enum>(2)</enum><text>the taxpayer’s net long-term capital gain with respect to such interests for such taxable year computed by applying paragraphs (3) and (4) of sections 1222 by substituting <quote>3 years</quote> for <quote>1 year</quote>,</text> </paragraph><continuation-text continuation-text-level="subsection">shall be treated as short-term capital gain, notwithstanding section 83 or any election in effect under section 83(b).</continuation-text></subsection> <subsection id="H6488746394A1486BADF8037E7AE532C6"><enum>(b)</enum><header>Special rule</header><text>To the extent provided by the Secretary, subsection (a) shall not apply to income or gain attributable to any asset not held for portfolio investment on behalf of third party investors.</text> </subsection> +<subsection id="H148FDEE63E714162B6D3AE11EAE719B8"><enum>(c)</enum><header>Applicable partnership interest</header><text display-inline="yes-display-inline">For purposes of this section—</text> <paragraph id="HA2D0CFEC28D94CDEB31F8E9CB75169B8"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">Except as provided in this paragraph or paragraph (4), the term <quote>applicable partnership interest</quote> means any interest in a partnership which, directly or indirectly, is transferred to (or is held by) the taxpayer in connection with the performance of substantial services by the taxpayer, or any other related person, in any applicable trade or business. The previous sentence shall not apply to an interest held by a person who is employed by another entity that is conducting a trade or business (other than an applicable trade or business) and only provides services to such other entity.</text> </paragraph> +<paragraph id="H506442A045F74ED48A0B5363732C969F"><enum>(2)</enum><header>Applicable trade or business</header><text display-inline="yes-display-inline">The term <quote>applicable trade or business</quote> means any activity conducted on a regular, continuous, and substantial basis which, regardless of whether the activity is conducted in one or more entities, consists, in whole or in part, of—</text> <subparagraph id="HD4CD501EE5B74DD19D0915684EFAEC7A"><enum>(A)</enum><text>raising or returning capital, and</text> </subparagraph> +<subparagraph id="H1784E0AFCFE64637814A1DD8136F0F1E"><enum>(B)</enum><text>either—</text> <clause id="H3DC2D1D6082D4D21B74DA4B4544055F1"><enum>(i)</enum><text>investing in (or disposing of) specified assets (or identifying specified assets for such investing or disposition), or</text> </clause> +<clause id="HBA204AFC3AA24590A6AF624CDAF8AE7F"><enum>(ii)</enum><text>developing specified assets.</text> </clause></subparagraph></paragraph> <paragraph id="HD849A879871F41DAAE6DFF5B9628F055"><enum>(3)</enum><header>Specified asset</header><text>The term <quote>specified asset</quote> means securities (as defined in section 475(c)(2) without regard to the last sentence thereof), commodities (as defined in section 475(e)(2)), real estate held for rental or investment, cash or cash equivalents, options or derivative contracts with respect to any of the foregoing, and an interest in a partnership to the extent of the partnership’s proportionate interest in any of the foregoing.</text> </paragraph> +<paragraph id="H36954F07BFFD4065B16DFBCBFC00CB93"><enum>(4)</enum><header>Exceptions</header><text>The term <quote>applicable partnership interest</quote> shall not include—</text> <subparagraph id="H26D35923EA194A21838ADB61CCA44A49"><enum>(A)</enum><text>any interest in a partnership directly or indirectly held by a corporation, or</text> </subparagraph> +<subparagraph id="H3A0CB0000FC74340AA82C52781B57AF1"><enum>(B)</enum><text>any capital interest in the partnership which provides the taxpayer with a right to share in partnership capital commensurate with—</text> <clause id="H35E3C77F24E149C6942C941A8E3EA50C"><enum>(i)</enum><text>the amount of capital contributed (determined at the time of receipt of such partnership interest), or</text> </clause> +<clause id="HA190FFCD537E47C3B35D110E404884D9"><enum>(ii)</enum><text>the value of such interest subject to tax under section 83 upon the receipt or vesting of such interest.</text> </clause></subparagraph></paragraph> <paragraph id="H63E705219E174764AADD4F4958181D94"><enum>(5)</enum><header>Third party investor</header><text>The term <quote>third party investor</quote> means a person who—</text> +<subparagraph id="H66F257B9C3AB4946B72DD3B44587984D"><enum>(A)</enum><text>holds an interest in the partnership which does not constitute property held in connection with an applicable trade or business; and</text> </subparagraph> <subparagraph id="H64A36D2364114A5492E93648556FCFEB"><enum>(B)</enum><text>is not (and has not been) actively engaged, and is (and was) not related to a person so engaged, in (directly or indirectly) providing substantial services described in paragraph (1) for such partnership or any applicable trade or business.</text> </subparagraph></paragraph></subsection> +<subsection id="H7B6B22CFF4AA4137B075B7A6887825DC"><enum>(d)</enum><header>Transfer of applicable partnership interest To related person</header> +<paragraph id="HEAAC20E21DA24D65A9DA11672DAF46F0"><enum>(1)</enum><header>In general</header><text>If a taxpayer transfers any applicable partnership interest, directly or indirectly, to a person related to the taxpayer, the taxpayer shall include in gross income (as short term capital gain) the excess (if any) of—</text> <subparagraph id="H821ECA2DD74A4539A166728B82AF4A11"><enum>(A)</enum><text>so much of the taxpayer’s long-term capital gains with respect to such interest for such taxable year attributable to the sale or exchange of any asset held for not more than 3 years as is allocable to such interest, over</text> </subparagraph> +<subparagraph id="H1150356ACC3444C7A58B751BAC99AF70"><enum>(B)</enum><text>any amount treated as short term capital gain under subsection (a) with respect to the transfer of such interest.</text> </subparagraph></paragraph> <paragraph id="H6F9B9D6AB91149A0BF6B8820271EEAF9"><enum>(2)</enum><header>Related person</header><text>For purposes of this paragraph, a person is related to the taxpayer if—</text> +<subparagraph id="HC48014592A1246779155D86929F80948"><enum>(A)</enum><text>the person is a member of the taxpayer’s family within the meaning of section 318(a)(1), or</text> </subparagraph> <subparagraph id="H4E462A4B99F44410AF3CD0ACB4B1224F"><enum>(B)</enum><text>the person performed a service within the current calendar year or the preceding three calendar years in any applicable trade or business in which or for which the taxpayer performed a service.</text> </subparagraph></paragraph></subsection> +<subsection id="H8647A4DC88364FDAB84AE58397D4B076"><enum>(e)</enum><header>Reporting</header><text>The Secretary shall require such reporting (at the time and in the manner prescribed by the Secretary) as is necessary to carry out the purposes of this section.</text> </subsection> <subsection id="H3D4BB90431EF47CDB7E49D10E605AF6B"><enum>(f)</enum><header>Regulations</header><text>The Secretary shall issue such regulations or other guidance as is necessary or appropriate to carry out the purposes of this section</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph></subsection> +<subsection id="H3D566C82B5524952B410445C81615681"><enum>(b)</enum><header>Clerical amendment</header><text display-inline="yes-display-inline">The table of sections for part IV of subchapter O of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> is amended by striking the item relating to 1061 and inserting the following new items:</text> <quoted-block changed="added" display-inline="no-display-inline" id="HF6E7CF61687A4201A3DFDAA686F7D234" reported-display-style="italic" style="OLC"> <toc changed="added" container-level="quoted-block-container" idref="HF0AE921227DE4857ADB69D9EF6124DFA" lowest-bolded-level="division-lowest-bolded" lowest-level="section" quoted-block="no-quoted-block" regeneration="yes-regeneration" reported-display-style="italic"> <toc-entry idref="H6F18C3663B88443992D92DBE7B60A945" level="section">Sec. 1061. Partnership interests held in connection with performance of services.</toc-entry> <toc-entry level="section">Sec. 1062. Cross references.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection commented="no" display-inline="no-display-inline" id="H4EF74592D04A4728906568E92C8565C2"><enum>(c)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendments made by this section shall apply to taxable years beginning after December 31, 2017.</text> </subsection></section> +<section id="idF05B2216953749B6AE2BC8D43BC0BDDB"><enum>13310.</enum><header>Prohibition on cash, gift cards, and other non-tangible personal property as employee achievement awards</header> +<subsection id="id87F642A380894BCA96EF28D85D12409D"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Subparagraph (A) of <external-xref legal-doc="usc" parsable-cite="usc/26/274">section 274(j)(3)</external-xref> is amended—</text> <paragraph id="idE13E33C8BB6D4E56BC0AD528EBE94437"><enum>(1)</enum><text display-inline="yes-display-inline">by striking <quote>The term</quote> and inserting the following:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="idDF8A36D004E94CBFA7D9AA14A3E5F5B4" reported-display-style="italic" style="OLC"> +<clause id="idA1541AD27D8646DFA0219818115FBEF3"><enum>(i)</enum><header>In general</header><text display-inline="yes-display-inline">The term</text></clause><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> <paragraph id="id366B4173619744728FEF090A82AD54E3"><enum>(2)</enum><text display-inline="yes-display-inline">by redesignating clauses (i), (ii), and (iii) as subclauses (I), (II), and (III), respectively, and conforming the margins accordingly, and</text> </paragraph> +<paragraph id="id41C62368627A4B82A192E37ADBCC2BCB"><enum>(3)</enum><text>by adding at the end the following new clause:</text> <quoted-block changed="added" display-inline="no-display-inline" id="id92032A02DA55488A8E1249A64EB127F4" reported-display-style="italic" style="OLC"> <clause id="id7B9EF38F78174DDEAF9FC6E9EE6C1860"><enum>(ii)</enum><header>Tangible personal property</header><text>For purposes of clause (i), the term <term>tangible personal property</term> shall not include—</text> +<subclause id="idF3DDAA87ACE44061817B5CEE511F0492"><enum>(I)</enum><text>cash, cash equivalents, gift cards, gift coupons, or gift certificates (other than arrangements conferring only the right to select and receive tangible personal property from a limited array of such items pre-selected or pre-approved by the employer), or</text> </subclause> <subclause commented="no" id="idE184A5FDEA1640D69EFA57C3072CC467"><enum>(II)</enum><text>vacations, meals, lodging, tickets to theater or sporting events, stocks, bonds, other securities, and other similar items.</text></subclause></clause><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph></subsection> +<subsection commented="no" display-inline="no-display-inline" id="id4D3AC640F315480081E917D23FE081D1"><enum>(b)</enum><header>Effective date</header><text>The amendments made by this section shall apply to amounts paid or incurred after December 31, 2017.</text> </subsection></section> <section id="id97CDF9456665453A82F066B8DF56A91D"><enum>13311.</enum><header>Floor plan financing</header> <subsection id="idD85008DB5FFB4A1DA861203B0F666546"><enum>(a)</enum><header>Application of interest limitation</header> <paragraph id="id908CF33B6D434571AC01E25BB516B9CC"><enum>(1)</enum><header>In general</header><text>Section 163(j), as amended by <external-xref legal-doc="usc" parsable-cite="usc/26/13301">section 13301,</external-xref> is amended—</text> +<subparagraph id="idFF5BBE1AF0CA43B08817C4D04105DE38"><enum>(A)</enum><text>in paragraph (1), by striking <quote>plus</quote> at the end of subparagraph (A), by striking the period at the end of subparagraph (B) and inserting <quote>, plus</quote>, and by inserting after subparagraph (B) the following new subparagraph:</text> <quoted-block changed="added" display-inline="no-display-inline" id="idD071BDE67905456B9AEA599A1AE85240" reported-display-style="italic" style="OLC"> <subparagraph id="HE9CC586D55AB40CCA3C756392BE1F66A"><enum>(C)</enum><text display-inline="yes-display-inline">the floor plan financing interest of such taxpayer for such taxable year.</text></subparagraph><after-quoted-block>, and</after-quoted-block></quoted-block> </subparagraph> +<subparagraph id="id1719AA707AA0428C975020BD3CED5355"><enum>(B)</enum><text>in paragraph (4)(C)(i)(II), by inserting <quote>, reduced by the floor plan financing interest,</quote> after <quote>business interest of the partnership</quote>, and</text> </subparagraph> <subparagraph id="id7BBA01B1C46C4D08AB8FFA51E0D62D98"><enum>(C)</enum><text>by redesignating paragraph (9) as paragraph (10) and inserting after paragraph (8) the following new paragraph:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="idB9B08C5451BD4A73BB88A4284AF62826" reported-display-style="italic" style="OLC"> +<paragraph id="H8B310AD79A9F4F58811BBBE12009181C"><enum>(9)</enum><header>Floor plan financing interest defined</header><text display-inline="yes-display-inline">For purposes of this subsection—</text> <subparagraph id="H55202566A7AB49ECAF04239CECABFF5A"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">The term <quote>floor plan financing interest</quote> means interest paid or accrued on floor plan financing indebtedness.</text> </subparagraph> +<subparagraph id="H04C4CE2A1E454C938CD5106CF9D094B6"><enum>(B)</enum><header>Floor plan financing indebtedness</header><text>The term <quote>floor plan financing indebtedness</quote> means indebtedness—</text> <clause id="HBD7CC80458CA478F806508F645FB0684"><enum>(i)</enum><text>used to finance the acquisition of motor vehicles held for sale or lease, and</text> </clause> +<clause id="HAF315732FA634500AAEAAE07352031F2"><enum>(ii)</enum><text>secured by the inventory so acquired.</text> </clause></subparagraph> <subparagraph id="H6FA9ABBC4E1E40F1AC4B20AAEDD1DB66"><enum>(C)</enum><header>Motor vehicle</header><text display-inline="yes-display-inline">The term <quote>motor vehicle</quote> means a motor vehicle that is any of the following:</text> +<clause id="HD79A1A831B1549CE92981391DB9FBA0F"><enum>(i)</enum><text>An automobile.</text> </clause> <clause id="H9BACEE9042A5476584C7AF3DE15C8790"><enum>(ii)</enum><text display-inline="yes-display-inline">A truck.</text> </clause> +<clause id="H5C36B519CA84462CB8F5581ECBDC7039"><enum>(iii)</enum><text>A recreational vehicle.</text> </clause> <clause id="H5378E909E04D4C2380DD530708D26C12"><enum>(iv)</enum><text>A motorcycle.</text> </clause> +<clause id="id6A7EF5498F644386A7427AF6D99CF139"><enum>(v)</enum><text>Any self-propelled vehicle designed for transporting persons or property on a public street, highway, or road.</text> </clause> <clause id="HAE1160E84D9C4F488ED53C38625163D7"><enum>(vi)</enum><text>A boat.</text> </clause> +<clause id="H48B897FCD7CC466AB3111CBE9443A980"><enum>(vii)</enum><text>Farm machinery or equipment.</text></clause></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </subparagraph></paragraph> <paragraph commented="no" display-inline="no-display-inline" id="idB8111A81D8244BB7B7E3307B9BEECB7B"><enum>(2)</enum><header display-inline="yes-display-inline">Effective date</header><text display-inline="yes-display-inline">The amendments made by this subsection shall apply to taxable years beginning after December 31, 2017.</text> </paragraph></subsection> +<subsection id="idE2945D1DDCB04056AE881A5895C846CA"><enum>(b)</enum><header>Exception from 100 percent expensing</header> +<paragraph id="id302A2A64594B40DC82E6AA0553A3BADF"><enum>(1)</enum><header>In general</header><text>Paragraph (6) of section 168(k), as added by <external-xref legal-doc="usc" parsable-cite="usc/26/13201">section 13201(a)(4),</external-xref> is amended—</text> <subparagraph id="id982E846CEE5C4849BD035205DD2E9480"><enum>(A)</enum><text>by striking <quote>shall not include any property</quote> and inserting</text> +<quoted-block changed="added" display-inline="yes-display-inline" id="id1566D50FD2454ED08A14058DC47FAD97" reported-display-style="italic" style="OLC"> <text>shall not include—</text> <subparagraph id="id92B488436AAC45CA9F806682C8BA9FF2"><enum>(A)</enum><text>any property</text></subparagraph><after-quoted-block>, and</after-quoted-block></quoted-block> </subparagraph> +<subparagraph id="id770D55B40D414B94BDDDE00A4F7E4225"><enum>(B)</enum><text>by adding at the end the following new subparagraph:</text> <quoted-block changed="added" display-inline="no-display-inline" id="idA39953ED95814D68B147E5DBF81EB7C9" reported-display-style="italic" style="OLC"> <subparagraph commented="no" display-inline="no-display-inline" id="HBFE6C4D62DCF45AD9B9A3023F5840704"><enum>(B)</enum><text display-inline="yes-display-inline">any property used in a trade or business that has had floor plan financing indebtedness (as defined in paragraph (9) of section 163(j)), if the floor plan financing interest related to such indebtedness was taken into account under paragraph (1)(C) of such section.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block> </subparagraph></paragraph> +<paragraph commented="no" display-inline="no-display-inline" id="id2F777994BF914C9AAE145B4905EEA435"><enum>(2)</enum><header display-inline="yes-display-inline">Effective date</header><text display-inline="yes-display-inline">The amendments made by this subsection shall apply to property placed in service after September 27, 2017, in taxable years ending after such date.</text> </paragraph></subsection></section> <section id="id681B8EFE4A054C8693D5511E4AD469B8"><enum>13312.</enum><header>Elimination of deduction for living expenses incurred by members of Congress</header> <subsection id="idA2AED63BB5924445958FC7C170835AF9"><enum>(a)</enum><header>In general</header><text>Subsection (a) of <external-xref legal-doc="usc" parsable-cite="usc/26/162">section 162</external-xref> is amended in the matter following paragraph (3) by striking <quote>in excess of $3,000</quote>.</text> </subsection> +<subsection id="id8C5805F918944F4781274EEDD7317BCF"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.</text> </subsection></section></part> <part id="id8126139B349A4F92BF56E84FD47E0517" style="OLC"><enum>V</enum><header>Business credits</header> <subpart id="id8E7EF24BCE8144F89A0B883E049D7FB6" style="OLC"><enum>A</enum><header>General provisions</header> <section id="idAD596BE21BF24D8AB03D5E114ABF73CC"><enum>13401.</enum><header>Modification of orphan drug credit</header> <subsection id="idAB966430BA33495198033F7023DCDBD6"><enum>(a)</enum><header>Credit rate</header><text>Subsection (a) of <external-xref legal-doc="usc" parsable-cite="usc/26/45C">section 45C</external-xref> is amended by striking <quote>50 percent</quote> and inserting <quote>27.5 percent</quote>.</text> </subsection> +<subsection id="idFCC7AD2B93F241ACB85BE4EB2A84777E"><enum>(b)</enum><header>Election of reduced credit</header><text>Subsection (b) of <external-xref legal-doc="usc" parsable-cite="usc/26/280C">section 280C</external-xref> is amended by redesignating paragraph (3) as paragraph (4) and by inserting after paragraph (2) the following new paragraph:</text> <quoted-block changed="added" display-inline="no-display-inline" id="idC447A7821E5C40589F9CD0769FAA878D" reported-display-style="italic" style="OLC"> <paragraph id="id52FD4CE6BF084308B5C1F8CE0E03ACA7"><enum>(3)</enum><header>Election of reduced credit</header> <subparagraph id="id39862FC0574447E6818C9FA908FBAEC4"><enum>(A)</enum><header>In general</header><text>In the case of any taxable year for which an election is made under this paragraph—</text> +<clause id="id9CB39E98BD5D46B29E7A8AAD7E867C1C"><enum>(i)</enum><text>paragraphs (1) and (2) shall not apply, and</text> </clause> <clause id="id6E537E442FD046BDA9EEE74B0C765493"><enum>(ii)</enum><text>the amount of the credit under section 45C(a) shall be the amount determined under subparagraph (B).</text> </clause></subparagraph> +<subparagraph id="idEFBE85600FBA4341B1B6866FD790B4E6"><enum>(B)</enum><header>Amount of reduced credit</header><text>The amount of credit determined under this subparagraph for any taxable year shall be the amount equal to the excess of—</text> <clause id="idBC2C46AA90B74B789DF65BEA093B619E"><enum>(i)</enum><text>the amount of credit determined under section 45C(a) without regard to this paragraph, over</text> </clause> +<clause id="id5F646B92E2D64F30AAD3625E3CB63614"><enum>(ii)</enum><text>the product of—</text> <subclause id="id59B3DCD65AD1495CAC6FCC24DD590231"><enum>(I)</enum><text>the amount described in clause (i), and</text> </subclause> +<subclause id="idB1F022E0CE0F46678A988AE64A010562"><enum>(II)</enum><text>the maximum rate of tax under section 11(b).</text> </subclause></clause></subparagraph> <subparagraph id="idE7EC03187E5D4908AB236F3E38E56E14"><enum>(C)</enum><header>Election</header><text>An election under this paragraph for any taxable year shall be made not later than the time for filing the return of tax for such year (including extensions), shall be made on such return, and shall be made in such manner as the Secretary shall prescribe. Such an election, once made, shall be irrevocable.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection id="id03138221E1684ABA927F5AC28E38B37D"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2017.</text> </subsection></section> <section id="id1C4DF608B418415AA98BDAB8461CA0DC"><enum>13402.</enum><header>Rehabilitation credit limited to certified historic structures</header> <subsection id="idFFB0ACE698A84CF38B18135423EC0B03"><enum>(a)</enum><header>In general</header><text>Subsection (a) of <external-xref legal-doc="usc" parsable-cite="usc/26/47">section 47</external-xref> is amended to read as follows:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="id710921F7234F4D44809D118E7B01A794" reported-display-style="italic" style="OLC"> +<subsection id="idF1DB930926844C268E61C045D3AE30A5"><enum>(a)</enum><header>General rule</header> +<paragraph id="id6E20247A2676462E9BF2FF3346DAFFF6"><enum>(1)</enum><header>In general</header><text>For purposes of section 46, for any taxable year during the 5-year period beginning in the taxable year in which a qualified rehabilitated building is placed in service, the rehabilitation credit for such year is an amount equal to the ratable share for such year.</text> </paragraph> <paragraph id="id7EDE227BD32A466DAB9B646D9E0B26E2"><enum>(2)</enum><header>Ratable share</header><text>For purposes of paragraph (1), the ratable share for any taxable year during the period described in such paragraph is the amount equal to 20 percent of the qualified rehabilitation expenditures with respect to the qualified rehabilitated building, as allocated ratably to each year during such period.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection id="idF14BDD70647C4D41BF16DE8667C29E76"><enum>(b)</enum><header>Conforming amendments</header> +<paragraph id="idA2E87394345E4BA1918AA3E2FC0B8CCA"><enum>(1)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/47">Section 47(c)</external-xref> is amended—</text> <subparagraph id="id431925B4D63F48DAAFE8803CE8245AF3"><enum>(A)</enum><text>in paragraph (1)—</text> +<clause id="idAD084028B7BB47BB8B25592285E8A128"><enum>(i)</enum><text>in subparagraph (A), by amending clause (iii) to read as follows:</text> <quoted-block changed="added" display-inline="no-display-inline" id="idCF54DAFDB5C24FC78E492009ADE0760F" reported-display-style="italic" style="OLC"> <clause id="id9419CB3B74A04D6092721A9C1B616925"><enum>(iii)</enum><text>such building is a certified historic structure, and</text></clause><after-quoted-block>,</after-quoted-block></quoted-block> </clause> +<clause id="idEFB160C0983442CDA4C641CADF13CFD7"><enum>(ii)</enum><text>by striking subparagraph (B), and</text> </clause> <clause id="idF79208DD5D0C46E78F764B2EDBE6266E"><enum>(iii)</enum><text>by redesignating subparagraphs (C) and (D) as subparagraphs (B) and (C), respectively, and</text> </clause></subparagraph> +<subparagraph id="idA3044E210B824FA2A1CC48B91D8F6A79"><enum>(B)</enum><text>in paragraph (2)(B), by amending clause (iv) to read as follows:</text> <quoted-block changed="added" display-inline="no-display-inline" id="id555B63B284FC483F8745FE474B1B42F0" reported-display-style="italic" style="OLC"> <clause id="id3546E0E911E942EC9C02E1260E4678A2"><enum>(iv)</enum><header>Certified historic structure</header><text>Any expenditure attributable to the rehabilitation of a qualified rehabilitated building unless the rehabilitation is a certified rehabilitation (within the meaning of subparagraph (C)).</text></clause><after-quoted-block>.</after-quoted-block></quoted-block> </subparagraph></paragraph> +<paragraph id="id0670125437BB4A4E80572BAFA091433C"><enum>(2)</enum><text>Paragraph (4) of <external-xref legal-doc="usc" parsable-cite="usc/26/145">section 145(d)</external-xref> is amended—</text> <subparagraph id="id724401257843433984E4C7EC54EA8901"><enum>(A)</enum><text>by striking <quote>of section 47(c)(1)(C)</quote> each place it appears and inserting <quote>of section 47(c)(1)(B)</quote>, and</text> </subparagraph> +<subparagraph id="idBCC0BC3A331049639D565F2CA0236A20"><enum>(B)</enum><text>by striking <quote>section 47(c)(1)(C)(i)</quote> and inserting <quote>section 47(c)(1)(B)(i)</quote>.</text> </subparagraph></paragraph></subsection> <subsection id="idA707500CAF2C4EC58CC717EBD56FC624"><enum>(c)</enum><header>Effective date</header> <paragraph id="idE3E33E6E3F30487B86D174F9C083AE27"><enum>(1)</enum><header>In general</header><text>Except as provided in paragraph (2), the amendments made by this section shall apply to amounts paid or incurred after December 31, 2017.</text> </paragraph> +<paragraph id="id185BF941CAED4F0F92400E5351593810"><enum>(2)</enum><header>Transition rule</header><text>In the case of qualified rehabilitation expenditures with respect to any building—</text> <subparagraph id="idF81C1827093C4D81AEB52C025F163BF8"><enum>(A)</enum><text>owned or leased by the taxpayer during the entirety of the period after December 31, 2017, and</text> </subparagraph> +<subparagraph id="id1BA0D33088BD4207B4991E85013B48EA"><enum>(B)</enum><text>with respect to which the 24-month period selected by the taxpayer under <external-xref legal-doc="usc" parsable-cite="usc/26/47">section 47(c)(1)(B)</external-xref> of the Internal Revenue Code of 1986 (as amended by subsection (b)) begins not later than 180 days after the date of the enactment of this Act,</text> </subparagraph><continuation-text continuation-text-level="paragraph">the amendments made by this section shall apply to such expenditures paid or incurred after the end of the taxable year in which the 24-month period referred to in subparagraph (B) ends.</continuation-text></paragraph></subsection></section> <section id="S1"><enum>13403.</enum><header>Employer credit for paid family and medical leave</header> <subsection id="id37C9B220BAC448C2957AF3478215B33E"><enum>(a)</enum><header>In general</header> <paragraph id="id76082DFD8956473F85453068605BBAC1"><enum>(1)</enum><header>Allowance of credit</header><text>Subpart D of part IV of subchapter A of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> is amended by adding at the end the following new section:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="id0078EA68BBDE4E228684D5E5065C6B05" reported-display-style="italic" style="OLC"> +<section id="id2B5A185B831144FB9387FA0C9ED702E1"><enum>45S.</enum><header>Employer credit for paid family and medical leave</header> +<subsection id="idBF0E29EE3DD3425E80DF97D97B0091AE"><enum>(a)</enum><header>Establishment of credit</header> +<paragraph id="id4FB680A111AD4EA29E4AA5E97AC2D168"><enum>(1)</enum><header>In general</header><text>For purposes of section 38, in the case of an eligible employer, the paid family and medical leave credit is an amount equal to the applicable percentage of the amount of wages paid to qualifying employees during any period in which such employees are on family and medical leave.</text> </paragraph> <paragraph id="idECA0D28AB588469A92B2621F596D76B3"><enum>(2)</enum><header>Applicable percentage</header><text>For purposes of paragraph (1), the term <term>applicable percentage</term> means 12.5 percent increased (but not above 25 percent) by 0.25 percentage points for each percentage point by which the rate of payment (as described under subsection (c)(1)(B)) exceeds 50 percent.</text> </paragraph></subsection> +<subsection id="idD290ECE9AFFF45939CA5F8432BAEB7F2"><enum>(b)</enum><header>Limitation</header> +<paragraph id="idD5497A32AAC14B71878B73747617B9CA"><enum>(1)</enum><header>In general</header><text>The credit allowed under subsection (a) with respect to any employee for any taxable year shall not exceed an amount equal to the product of the normal hourly wage rate of such employee for each hour (or fraction thereof) of actual services performed for the employer and the number of hours (or fraction thereof) for which family and medical leave is taken.</text> </paragraph> <paragraph id="id7DE994A479184AF9BA56334B9423A7AB"><enum>(2)</enum><header>Non-hourly wage rate</header><text>For purposes of paragraph (1), in the case of any employee who is not paid on an hourly wage rate, the wages of such employee shall be prorated to an hourly wage rate under regulations established by the Secretary.</text> </paragraph> +<paragraph id="id7D54EE567D244E7FB52EA905254CDF66"><enum>(3)</enum><header>Maximum amount of leave subject to credit</header><text>The amount of family and medical leave that may be taken into account with respect to any employee under subsection (a) for any taxable year shall not exceed 12 weeks.</text> </paragraph></subsection> <subsection id="idDC93742CBBF444C4B70D01D834445916"><enum>(c)</enum><header>Eligible employer</header><text>For purposes of this section—</text> +<paragraph id="idA01360D8B6FC43668E21ED953990B926"><enum>(1)</enum><header>In general</header><text>The term <term>eligible employer</term> means any employer who has in place a policy that meets the following requirements:</text> <subparagraph id="id11F992E13F8C477A890E975E2495CC20"><enum>(A)</enum><text>The policy provides—</text> +<clause id="id71469D79CCE144E8973E616FC078FB9A"><enum>(i)</enum><text>in the case of a qualifying employee who is not a part-time employee (as defined in section 4980E(d)(4)(B)), not less than 2 weeks of annual paid family and medical leave, and</text> </clause> <clause id="id6C574120EBC04348AD661AFAD8ED362C"><enum>(ii)</enum><text>in the case of a qualifying employee who is a part-time employee, an amount of annual paid family and medical leave that is not less than an amount which bears the same ratio to the amount of annual paid family and medical leave that is provided to a qualifying employee described in clause (i) as—</text> +<subclause id="idB02C4074CA78419DB076B66342823724"><enum>(I)</enum><text>the number of hours the employee is expected to work during any week, bears to</text> </subclause> <subclause id="idBCA93E26DD164D0A8330E567D66FA340"><enum>(II)</enum><text>the number of hours an equivalent qualifying employee described in clause (i) is expected to work during the week.</text> </subclause></clause></subparagraph> +<subparagraph id="id2A5EBB3C25794558A31742351A0DCFBB"><enum>(B)</enum><text>The policy requires that the rate of payment under the program is not less than 50 percent of the wages normally paid to such employee for services performed for the employer.</text> </subparagraph></paragraph> <paragraph id="idA108AB8AD7B541A78251A2BCB935F768"><enum>(2)</enum><header>Special rule for certain employers</header> <subparagraph id="idB547CBBCBF2F49AF9BE7F0B95DF7FB0E"><enum>(A)</enum><header>In general</header><text>An added employer shall not be treated as an eligible employer unless such employer provides paid family and medical leave in compliance with a policy which ensures that the employer—</text> +<clause id="id7FCE451EB5D041B6B1EFED530E4C1622"><enum>(i)</enum><text>will not interfere with, restrain, or deny the exercise of or the attempt to exercise, any right provided under the policy, and</text> </clause> <clause id="idFAB935A561864E7CB970CCA235CAA02F"><enum>(ii)</enum><text>will not discharge or in any other manner discriminate against any individual for opposing any practice prohibited by the policy.</text> </clause></subparagraph> +<subparagraph id="id1357A9D62BEE4E7AB69A04ED80E391DE"><enum>(B)</enum><header>Added employer; added employee</header><text>For purposes of this paragraph—</text> <clause id="idB1AEFA5131B64B59AD77E3BCA637AFFA"><enum>(i)</enum><header>Added employee</header><text>The term <term>added employee</term> means a qualifying employee who is not covered by title I of the Family and Medical Leave Act of 1993, as amended.</text> </clause> +<clause id="id7986986C1BD046E598A8A14ABA7EFA92"><enum>(ii)</enum><header>Added employer</header><text>The term <term>added employer</term> means an eligible employer (determined without regard to this paragraph), whether or not covered by that title I, who offers paid family and medical leave to added employees.</text> </clause></subparagraph></paragraph> <paragraph id="idF7DED0270D8A402E8249C2441C22D189"><enum>(3)</enum><header>Aggregation rule</header><text>All persons which are treated as a single employer under subsections (a) and (b) of section 52 shall be treated as a single taxpayer.</text> </paragraph> +<paragraph id="id1058BD32A3314482BAECE10D00924DF2"><enum>(4)</enum><header>Treatment of benefits mandated or paid for by State or local governments</header><text>For purposes of this section, any leave which is paid by a State or local government or required by State or local law shall not be taken into account in determining the amount of paid family and medical leave provided by the employer.</text> </paragraph> <paragraph id="id1ACA0D739ACE4486BAEEFB7FDDFA18F7"><enum>(5)</enum><header>No inference</header><text>Nothing in this subsection shall be construed as subjecting an employer to any penalty, liability, or other consequence (other than ineligibility for the credit allowed by reason of subsection (a) or recapturing the benefit of such credit) for failure to comply with the requirements of this subsection.</text> </paragraph></subsection> +<subsection id="id8E7FEE38168D49549DB6DFB09865A021"><enum>(d)</enum><header>Qualifying employees</header><text>For purposes of this section, the term <term>qualifying employee</term> means any employee (as defined in section 3(e) of the Fair Labor Standards Act of 1938, as amended) who—</text> <paragraph id="id3682D5A987B24207B27B48B349E7C6B7"><enum>(1)</enum><text>has been employed by the employer for 1 year or more, and</text> </paragraph> +<paragraph id="id35F64B333E8D4E188584149278492E0E"><enum>(2)</enum><text>for the preceding year, had compensation not in excess of an amount equal to 60 percent of the amount applicable for such year under clause (i) of section 414(q)(1)(B).</text> </paragraph></subsection> <subsection commented="no" display-inline="no-display-inline" id="id085D5A60052C4DB7AD302E5E4E8ED4F7"><enum>(e)</enum><header display-inline="yes-display-inline">Family and medical leave</header> <paragraph commented="no" display-inline="no-display-inline" id="idB9583975D5414108825E498A08E33FED"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">Except as provided in paragraph (2), for purposes of this section, the term <term>family and medical leave</term> means leave for any 1 or more of the purposes described under subparagraph (A), (B), (C), (D), or (E) of paragraph (1), or paragraph (3), of section 102(a) of the Family and Medical Leave Act of 1993, as amended, whether the leave is provided under that Act or by a policy of the employer.</text> </paragraph> +<paragraph commented="no" display-inline="no-display-inline" id="idFE325CD7867C472EA2E46133B0A2CDF9"><enum>(2)</enum><header>Exclusion</header><text display-inline="yes-display-inline">If an employer provides paid leave as vacation leave, personal leave, or medical or sick leave (other than leave specifically for 1 or more of the purposes referred to in paragraph (1)), that paid leave shall not be considered to be family and medical leave under paragraph (1).</text> </paragraph> <paragraph commented="no" display-inline="no-display-inline" id="id6C55840CCF2D447693FA0B73C260456C"><enum>(3)</enum><header>Definitions</header><text display-inline="yes-display-inline">In this subsection, the terms <quote>vacation leave</quote>, <quote>personal leave</quote>, and <quote>medical or sick leave</quote> mean those 3 types of leave, within the meaning of section 102(d)(2) of that Act.</text> </paragraph></subsection> +<subsection commented="no" id="id9796713AF80747B6BA1F243408E6C4E2"><enum>(f)</enum><header>Determinations made by Secretary of Treasury</header><text>For purposes of this section, any determination as to whether an employer or an employee satisfies the applicable requirements for an eligible employer (as described in subsection (c)) or qualifying employee (as described in subsection (d)), respectively, shall be made by the Secretary based on such information, to be provided by the employer, as the Secretary determines to be necessary or appropriate.</text> </subsection> <subsection commented="no" id="id4F3CC9CD6A214095BB0CD716A24AFA87"><enum>(g)</enum><header>Wages</header><text>For purposes of this section, the term <term>wages</term> has the meaning given such term by subsection (b) of section 3306 (determined without regard to any dollar limitation contained in such section). Such term shall not include any amount taken into account for purposes of determining any other credit allowed under this subpart.</text> </subsection> +<subsection commented="no" id="id8933FF08ED9E45AF9F20C80BB6E29E84"><enum>(h)</enum><header>Election To have credit not apply</header> +<paragraph commented="no" id="idF7A36EFA3DCB41F9940EB482750D55C4"><enum>(1)</enum><header>In general</header><text>A taxpayer may elect to have this section not apply for any taxable year.</text> </paragraph> <paragraph commented="no" id="id3E9957C1E4624769B9E29BD6B262B4F5"><enum>(2)</enum><header>Other rules</header><text>Rules similar to the rules of paragraphs (2) and (3) of section 51(j) shall apply for purposes of this subsection.</text> </paragraph></subsection> +<subsection commented="no" id="idDEE38A6D6A754381A2E06C523CAAD8B8"><enum>(i)</enum><header>Termination</header><text>This section shall not apply to wages paid in taxable years beginning after December 31, 2019.</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph></subsection> <subsection id="id90B551B7D1CF4857A23D13593F279084"><enum>(b)</enum><header>Credit part of general business credit</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/38">Section 38(b)</external-xref> is amended by striking <quote>plus</quote> at the end of paragraph (35), by striking the period at the end of paragraph (36) and inserting <quote>, plus</quote>, and by adding at the end the following new paragraph:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="id639CA9754CF24ED0BAFC1D9AD5E91117" reported-display-style="italic" style="OLC"> +<paragraph id="id5EBE1AD14FF84AE09FC56CE9A8057576"><enum>(37)</enum><text>in the case of an eligible employer (as defined in section 45S(c)), the paid family and medical leave credit determined under section 45S(a).</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection id="id9DECF3609C2E461DBF2FAFBE66C2F352"><enum>(c)</enum><header>Credit allowed against AMT</header><text>Subparagraph (B) of <external-xref legal-doc="usc" parsable-cite="usc/26/38">section 38(c)(4)</external-xref> is amended by redesignating clauses (ix) through (xi) as clauses (x) through (xii), respectively, and by inserting after clause (viii) the following new clause:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="id9C0F115ACE0F470388A6073BB3C68A67" reported-display-style="italic" style="OLC"> +<clause id="idA36E246074C0466A827571B6D90834B2"><enum>(ix)</enum><text>the credit determined under section 45S,</text></clause><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection id="idCF5E7AC7B2284A0287854B7B1B9E523E"><enum>(d)</enum><header>Conforming amendments</header> <paragraph id="id31F04ABA16724E8C95644FE8E7FEEE5C"><enum>(1)</enum><header>Denial of double benefit</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/280C">Section 280C(a)</external-xref> is amended by inserting <quote>45S(a),</quote> after <quote>45P(a),</quote>.</text> </paragraph> +<paragraph id="id06B3CE1F219B41E3B9B6E7FD0CA0C37F"><enum>(2)</enum><header>Election to have credit not apply</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/6501">Section 6501(m)</external-xref> is amended by inserting <quote>45S(h),</quote> after <quote>45H(g),</quote>.</text> </paragraph> <paragraph id="id9541E4D1509E4C8E88ACD42705994978"><enum>(3)</enum><header>Clerical amendment</header><text>The table of sections for subpart D of part IV of subchapter A of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> is amended by adding at the end the following new item:</text> +<quoted-block changed="added" id="idc886e500-1693-4c39-8b11-ccbfc761cc45" reported-display-style="italic" style="OLC"> +<toc changed="added" reported-display-style="italic"> +<toc-entry idref="id2B5A185B831144FB9387FA0C9ED702E1" level="section">Sec. 45S. Employer credit for paid family and medical leave.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph></subsection> +<subsection commented="no" display-inline="no-display-inline" id="idCBBF0C6B1D644D278E7F43AC98800C33"><enum>(e)</enum><header display-inline="yes-display-inline">Effective date</header><text display-inline="yes-display-inline">The amendments made by this section shall apply to wages paid in taxable years beginning after December 31, 2017.</text> </subsection></section></subpart> <subpart id="id994ACC74DD3046198EB0DD5C3F394F29" style="OLC"><enum>B</enum><header>Provisions relating to low-income housing credit</header> <section id="idcfea9631d85d4aa7b62e631b587155f2"><enum>13411.</enum><header>Treatment of veterans' preference as not violating general public use requirements</header> <subsection id="id4A9BE1974C464861861469532B576A28"><enum>(a)</enum><header>In general</header><text>Subparagraph (C) of <external-xref legal-doc="usc" parsable-cite="usc/26/42">section 42(g)(9)</external-xref> is amended to read as follows:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="id764B2D3609184201BFD3BBC8FC89503D" reported-display-style="italic" style="OLC"> +<subparagraph id="id30499124F1D94FB78C29D13E6894F7B3"><enum>(C)</enum><text>who are veterans of the Armed Forces.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection id="idC030FD3D00E147469EA8A435C7723175"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to buildings placed in service before, on, or after the date of the enactment of this Act.</text> </subsection></section> +<section id="id664F41BE20354F84B48CDB243D60D828"><enum>13412.</enum><header>Increase in credit for certain rural housing</header> +<subsection id="idD3F28C36C6A64CD9BD719D212704D9EE"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/42">Section 42(d)(5)(B)</external-xref> is amended by adding at the end the following new clause:</text> <quoted-block changed="added" display-inline="no-display-inline" id="id08ABB83C2F014DFDB9801B383AB02C14" reported-display-style="italic" style="OLC"> <clause id="idA9877298537D4EF99DCF231252EA4529"><enum>(vi)</enum><header>Certain new buildings in rural areas</header><text>For purposes of clause (i), a building described in subsection (b)(1)(B)(i) which is located in a rural area (as defined in section 520 of the Housing Act of 1949) shall be treated in the same manner as a new building located in a difficult development area which is designated for purposes of this subparagraph.</text></clause><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection id="id0680D62A918F4CB48E7914128044FA0D"><enum>(b)</enum><header>Offset</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/42">Section 42(d)(5)(B)(i)</external-xref> is amended by striking <quote>130 percent</quote> both places it appears in subclauses (I) and (II) and inserting <quote>125 percent</quote>.</text> </subsection> <subsection id="id2B5C7BDACDEC40FB9A6A19FED661C6F1"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to buildings placed in service after the date of the enactment of this Act.</text> </subsection></section></subpart></part> +<part id="idC54029CBD6FD42B6BE5DFB3DB93E3D00" style="OLC"><enum>VI</enum><header>Provisions related to specific entities and industries</header> +<subpart id="idBBC7FB0BE5EA4C409D675689283FEBE2" style="OLC"><enum>A</enum><header>Partnership provisions</header> +<section id="id090DAF85E3B84C49AA281F6814B28832"><enum>13501.</enum><header>Treatment of gain or loss of foreign persons from sale or exchange of interests in partnerships engaged in trade or business within the United States</header> +<subsection id="id7bbca6eda3e74df7ab04dd4920010bf0"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/864">Section 864(c)</external-xref> is amended by adding at the end the following:</text> <quoted-block changed="added" display-inline="no-display-inline" id="idbc538d501b76483a88c1c1b89ad59ccf" reported-display-style="italic" style="OLC"> <paragraph id="id41f70edb3cba444597c8ccbda089251d"><enum>(8)</enum><header>Gain or loss of foreign persons from sale or exchange of certain partnership interests</header> <subparagraph id="id6f4ba6643b0a4cb486e4a1930ba03bdf"><enum>(A)</enum><header>In general</header><text>Notwithstanding any other provision of this subtitle, if a nonresident alien individual or foreign corporation owns, directly or indirectly, an interest in a partnership which is engaged in any trade or business within the United States, gain or loss on the sale or exchange of all (or any portion of) such interest shall be treated as effectively connected with the conduct of such trade or business to the extent such gain or loss does not exceed the amount determined under subparagraph (B).</text> </subparagraph> +<subparagraph id="id982C6E47EE3249D98EB39070E66202A6"><enum>(B)</enum><header>Amount treated as effectively connected</header><text>The amount determined under this subparagraph with respect to any partnership interest sold or exchanged—</text> <clause id="id9EAA3CB730764D3BB62CD1D7D8033DC1"><enum>(i)</enum><text>in the case of any gain on the sale or exchange of the partnership interest, is—</text> +<subclause id="id229E4658A3B044629A40127C76A23696"><enum>(I)</enum><text>the portion of the partner's distributive share of the amount of gain which would have been effectively connected with the conduct of a trade or business within the United States if the partnership had sold all of its assets at their fair market value as of the date of the sale or exchange of such interest, or</text> </subclause> <subclause id="id457E73DF48C8404D8806817FF82D4499"><enum>(II)</enum><text>zero if no gain on such deemed sale would have been so effectively connected, and</text> </subclause></clause> +<clause id="id1EB27F6B37DF43B0A1C39DF43A136303"><enum>(ii)</enum><text>in the case of any loss on the sale or exchange of the partnership interest, is—</text> <subclause id="id855816E3AD2846198A731B1C06A3093D"><enum>(I)</enum><text>the portion of the partner's distributive share of the amount of loss on the deemed sale described in clause (i)(I) which would have been so effectively connected, or</text> </subclause> +<subclause id="id81D1C18E20C843CB87AAD2128A62ADA7"><enum>(II)</enum><text>zero if no loss on such deemed sale would be have been so effectively connected.</text> </subclause><continuation-text commented="no" continuation-text-level="clause">For purposes of this subparagraph, a partner's distributive share of gain or loss on the deemed sale shall be determined in the same manner as such partner’s distributive share of the non-separately stated taxable income or loss of such partnership.</continuation-text></clause></subparagraph> <subparagraph id="id208201f24abb4c00b7e1f9c6e3f4353d"><enum>(C)</enum><header>Coordination with United States real property interests</header><text>If a partnership described in subparagraph (A) holds any United States real property interest (as defined in section 897(c)) at the time of the sale or exchange of the partnership interest, then the gain or loss treated as effectively connected income under subparagraph (A) shall be reduced by the amount so treated with respect to such United States real property interest under section 897.</text> </subparagraph> +<subparagraph id="id8f0a048099ef4033b1bc583bf1e22e7e"><enum>(D)</enum><header>Sale or exchange</header><text>For purposes of this paragraph, an individual or corporation shall be treated as having sold or exchanged any interest in a partnership if, under any provision of this subtitle, gain or loss is realized from the sale or exchange of such interest.</text> </subparagraph> <subparagraph id="id5e7455d1126c42758b395257cb928981"><enum>(E)</enum><header>Secretarial authority</header><text>The Secretary shall prescribe such regulations as the Secretary determines appropriate for the application of this paragraph, including regulations which provide that, notwithstanding subparagraph (D), this paragraph applies in a case even if gain or loss from a sale or exchange would not be realized under any other provision of this subtitle.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection id="idb5fd15fe1a874474aad5b3da9a9d30f7"><enum>(b)</enum><header>Withholding requirements</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/1446">Section 1446</external-xref> is amended by redesignating subsection (f) as subsection (g) and by inserting after subsection (e) the following:</text> <quoted-block changed="added" display-inline="no-display-inline" id="idc8ca5f5542df4c418092609aec96b2a4" reported-display-style="italic" style="OLC"> <subsection id="id252e8fbc5e474a709062671992f2f42d"><enum>(f)</enum><header>Special rules for withholding on sales of partnership interests</header> <paragraph id="id120c9384a66a424aa583caf956f663f0"><enum>(1)</enum><header>In general</header><text>Except as provided in this subsection, if any portion of the gain (if any) on any disposition of an interest in a partnership would be treated under section 864(c)(8) as effectively connected with the conduct of a trade or business within the United States, the transferee shall be required to deduct and withhold a tax equal to 10 percent of the amount realized on the disposition.</text> </paragraph> +<paragraph id="ide67d36ffa0d94a47af73379bad1f9a4a"><enum>(2)</enum><header>Exception if nonforeign affidavit furnished</header> +<subparagraph id="id5b13143f920a42fdb338e5981bbf66f7"><enum>(A)</enum><header>In general</header><text>No person shall be required to deduct and withhold any amount under paragraph (1) with respect to any disposition if the transferor furnishes to the transferee an affidavit by the transferor stating, under penalty of perjury, the transferor’s United States taxpayer identification number and that the transferor is not a foreign person.</text> </subparagraph> <subparagraph id="id7603c5b4d2464e8bbc6141e5d4ee6fe3"><enum>(B)</enum><header>False affidavit</header><text>Subparagraph (A) shall not apply to any disposition if—</text> +<clause id="idd6af1e954af9467596887ed9b256c769"><enum>(i)</enum><text>the transferee has actual knowledge that the affidavit is false, or the transferee receives a notice (as described in section 1445(d)) from a transferor’s agent or transferee’s agent that such affidavit or statement is false, or</text> </clause> <clause id="id6cd55c16e53c486ca1e9d8a3f8f6d515"><enum>(ii)</enum><text>the Secretary by regulations requires the transferee to furnish a copy of such affidavit or statement to the Secretary and the transferee fails to furnish a copy of such affidavit or statement to the Secretary at such time and in such manner as required by such regulations.</text> </clause></subparagraph> +<subparagraph id="idcf182191d0cb4805862a1534230ebc97"><enum>(C)</enum><header>Rules for agents</header><text>The rules of section 1445(d) shall apply to a transferor’s agent or transferee’s agent with respect to any affidavit described in subparagraph (A) in the same manner as such rules apply with respect to the disposition of a United States real property interest under such section.</text> </subparagraph></paragraph> <paragraph id="id6425d45882d04b69a8e01fd84bbf8556"><enum>(3)</enum><header>Authority of Secretary to prescribe reduced amount</header><text>At the request of the transferor or transferee, the Secretary may prescribe a reduced amount to be withheld under this section if the Secretary determines that to substitute such reduced amount will not jeopardize the collection of the tax imposed under this title with respect to gain treated under section 864(c)(8) as effectively connected with the conduct of a trade or business with in the United States.</text> </paragraph> +<paragraph id="id70427189637b4e60bfc3ec05141bb659"><enum>(4)</enum><header>Partnership to withhold amounts not withheld by the transferee</header><text>If a transferee fails to withhold any amount required to be withheld under paragraph (1), the partnership shall be required to deduct and withhold from distributions to the transferee a tax in an amount equal to the amount the transferee failed to withhold (plus interest under this title on such amount).</text> </paragraph> <paragraph id="idd47b75ded56d4e33a9c8a607caceaa94"><enum>(5)</enum><header>Definitions</header><text>Any term used in this subsection which is also used under section 1445 shall have the same meaning as when used in such section.</text> </paragraph> +<paragraph id="idfc4e83f54f7c4cb09e63fa453e3d48de"><enum>(6)</enum><header>Regulations</header><text>The Secretary shall prescribe such regulations as may be necessary to carry out the purposes of this subsection, including regulations providing for exceptions from the provisions of this subsection.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection commented="no" display-inline="no-display-inline" id="id5d26ad8b8f3e451fa2bfbb8eb75c3a0b"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to sales and exchanges on or after November 27, 2017.</text> </subsection></section> +<section id="id882BD8F680354A75AC7BFB7B84F4F5B6"><enum>13502.</enum><header>Modify definition of substantial built-in loss in the case of transfer of partnership interest</header> +<subsection id="ided056e52e63d4c0a9e071f8e09804c19"><enum>(a)</enum><header>In general</header><text>Paragraph (1) of section 743(d) is to read as follows:</text> <quoted-block changed="added" display-inline="no-display-inline" id="idebd13b77ffae41db96b1c80755f988c1" reported-display-style="italic" style="OLC"> <paragraph id="id41ff972b72594b40add025bac5002aea"><enum>(1)</enum><header>In general</header><text>For purposes of this section, a partnership has a substantial built-in loss with respect to a transfer of an interest in the partnership if—</text> +<subparagraph id="ide0cf3e0b85b74db1be0943d637cc9682"><enum>(A)</enum><text>the partnership’s adjusted basis in the partnership property exceeds by more than $250,000 the fair market value of such property, or</text> </subparagraph> <subparagraph id="id17acfecba1cc4c4a8db6f2daadd0f1cf"><enum>(B)</enum><text>the transferee partner would be allocated a loss of more than $250,000 if the partnership assets were sold for cash equal to their fair market value immediately after such transfer.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection commented="no" display-inline="no-display-inline" id="ide87ebedf9cfb4205acb2e0cd2126c4ed"><enum>(b)</enum><header>Effective date</header><text>The amendments made by this section shall apply to transfers of partnership interests after December 31, 2017.</text> </subsection></section> <section id="H44114BA59EF141E0901C38E6DA50A4C4"><enum>13503.</enum><header>Charitable contributions and foreign taxes taken into account in determining limitation on allowance of partner’s share of loss</header> <subsection id="HC375B02F0B534C96825435642F1D96EF"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Subsection (d) of <external-xref legal-doc="usc" parsable-cite="usc/26/704">section 704</external-xref> is amended—</text> +<paragraph id="H644260FFFC724D5BB9C8974D9D8F09E6"><enum>(1)</enum><text>by striking <quote>A partner’s distributive share</quote> and inserting the following:</text> <quoted-block changed="added" display-inline="no-display-inline" id="HAB6E6CB1C4C6488D944A66F0D0CC2AD2" reported-display-style="italic" style="OLC"> <paragraph id="H9564F02AB9274759AF52FC5897CB378B"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">A partner’s distributive share</text></paragraph><after-quoted-block>,</after-quoted-block></quoted-block> </paragraph> +<paragraph id="HD11E9649B2F049F58EFAA8704B766AE3"><enum>(2)</enum><text display-inline="yes-display-inline">by striking <quote>Any excess of such loss</quote> and inserting the following:</text> <quoted-block changed="added" display-inline="no-display-inline" id="HBD94FCF3F1DE4A8199BF85D305CE61E1" reported-display-style="italic" style="OLC"> <paragraph id="H76B7B0CFDA004F88B499E74A37C4E75C"><enum>(2)</enum><header>Carryover</header><text display-inline="yes-display-inline">Any excess of such loss</text></paragraph><after-quoted-block>, and</after-quoted-block></quoted-block> </paragraph> +<paragraph id="H3FE97A23E31545E18AA1599C1188DDA4"><enum>(3)</enum><text>by adding at the end the following new paragraph:</text> <quoted-block changed="added" display-inline="no-display-inline" id="id42013753602f4419b321ac3e735e316d" reported-display-style="italic" style="OLC"> <paragraph id="id6533d1096c684815a915b2d32f205b78"><enum>(3)</enum><header>Special rules</header> <subparagraph id="ide7e8fc34806a454c89727338d386e11a"><enum>(A)</enum><header>In general</header><text>In determining the amount of any loss under paragraph (1), there shall be taken into account the partner’s distributive share of amounts described in paragraphs (4) and (6) of section 702(a).</text> </subparagraph> +<subparagraph id="id9903eb74b95c43fd89b724591f07a7fd"><enum>(B)</enum><header>Exception</header><text>In the case of a charitable contribution of property whose fair market value exceeds its adjusted basis, subparagraph (A) shall not apply to the extent of the partner’s distributive share of such excess.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph></subsection> <subsection id="HB2F325F624F54B679138C0F46D931A20"><enum>(b)</enum><header>Effective date</header><text>The amendments made by this section shall apply to partnership taxable years beginning after December 31, 2017.</text> </subsection></section></subpart> +<subpart id="H6B2CB0965E6B4594921F8BB00FE68BF7"><enum>B</enum><header>Insurance reforms</header> +<section id="HC0BD94B737AB4319BF72B2CD132EB421"><enum>13511.</enum><header>Net operating losses of life insurance companies</header> +<subsection commented="no" display-inline="no-display-inline" id="HB42153048D614EDE91929E9F847272B0"><enum>(a)</enum><header display-inline="yes-display-inline">In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/805">Section 805(b)</external-xref> is amended by striking paragraph (4) and by redesignating paragraph (5) as paragraph (4).</text> </subsection> <subsection id="H4451B57A24E44FAE854361D86EE9C811"><enum>(b)</enum><header>Conforming amendments</header> <paragraph id="H2A527EDC70594B579D1505371CA4777E"><enum>(1)</enum><text>Part I of subchapter L of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> is amended by striking section 810 (and by striking the item relating to such section in the table of sections for such part).</text> </paragraph> +<paragraph id="HE3BAE36677664864BD3A80E0B577701C"><enum>(2)</enum> +<subparagraph commented="no" display-inline="yes-display-inline" id="id28FB129CC32F4015BC9B993B8BDDADA5"><enum>(A)</enum><text>Part III of subchapter L of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> is amended by striking section 844 (and by striking the item relating to such section in the table of sections for such part).</text> </subparagraph> <subparagraph changed="added" id="idAB64FEA25553448D9BB8F21CF7081A29" indent="up1" reported-display-style="italic"><enum>(B)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/831">Section 831(b)(3)</external-xref> is amended by striking <quote>except as provided in section 844,</quote></text> </subparagraph></paragraph> +<paragraph id="HB1AA422E52254074BDC9FFC6444631DF"><enum>(3)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/381">Section 381</external-xref> is amended by striking subsection (d).</text> </paragraph> <paragraph id="H44BB982CA906493FAA6E56E765B01D77"><enum>(4)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/805">Section 805(a)(4)(B)(ii)</external-xref> is amended to read as follows:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="H5FA96F3F26274D7A8A17AE3251BD7144" reported-display-style="italic" style="OLC"> +<clause id="HA3F5095FCB6E48839753BF80384FC2EA"><enum>(ii)</enum><text display-inline="yes-display-inline">the deduction allowed under section 172,</text></clause><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> <paragraph id="id9741506C1D4744678D4D5BB3F922AD53"><enum>(5)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/805">Section 805(a)</external-xref> is amended by striking paragraph (5).</text> </paragraph> +<paragraph id="H3D83F7CB24BA4E14843FB2075ABBF691"><enum>(6)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/805">Section 805(b)(2)(A)(iv)</external-xref> is amended to read as follows:</text> <quoted-block changed="added" display-inline="no-display-inline" id="H16256812BAEE4A2A88B794701609CA7F" reported-display-style="italic" style="OLC"> <clause id="H014C122F5582480990CBA4AA1B91F390"><enum>(iv)</enum><text display-inline="yes-display-inline">any net operating loss carryback to the taxable year under section 172, and</text></clause><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> +<paragraph id="HAE1288D50E914C3F8073C049B38D5465"><enum>(7)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/953">Section 953(b)(1)(B)</external-xref> is amended to read as follows:</text> <quoted-block changed="added" display-inline="no-display-inline" id="id3CC262B9BA6841908B4CB2A2177A61F8" reported-display-style="italic" style="OLC"> <subparagraph id="H14B5B99439BE45D8B05E330FE9B51293"><enum>(B)</enum><text display-inline="yes-display-inline">So much of section 805(a)(8) as relates to the deduction allowed under section 172.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> +<paragraph id="H36AC9E10CBBF438D8C74F88E40C38D41"><enum>(8)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/1351">Section 1351(i)(3)</external-xref> is amended by striking <quote>or the operations loss deduction under section 810,</quote>.</text> </paragraph></subsection> <subsection id="H35D9CE9669E748A9BD86F5B85EFCA06B"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to losses arising in taxable years beginning after December 31, 2017.</text> </subsection></section> +<section id="H03261F5FBD194EE6A98F62435CFD8997"><enum>13512.</enum><header>Repeal of small life insurance company deduction</header> +<subsection id="H15D3CA02DEC04D71B5F5FF26C99A74DD"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Part I of subchapter L of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> is amended by striking section 806 (and by striking the item relating to such section in the table of sections for such part).</text> </subsection> <subsection id="HD0DBDE38A2994A00A27D44AEE476CA99"><enum>(b)</enum><header>Conforming amendments</header> <paragraph id="HC689F1E3702D48C48AA4C0F664EBDB2C"><enum>(1)</enum><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/453B">Section 453B(e)</external-xref> is amended—</text> +<subparagraph id="H99EA22F5AA484F67A5887D027696DAF4"><enum>(A)</enum><text>by striking <quote>(as defined in section 806(b)(3))</quote> in paragraph (2)(B), and</text> </subparagraph> <subparagraph id="H756141C378014B258C4BBC71AA0FCE6F"><enum>(B)</enum><text>by adding at the end the following new paragraph:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="H59C19781A85D4637851368E4C37132B2" reported-display-style="italic" style="OLC"> +<paragraph id="H5253B1E879FA43C09F7E082397047F9A"><enum>(3)</enum><header>Noninsurance business</header> +<subparagraph id="HC3B3D6464FEF40C788F943217E38E8FE"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">For purposes of this subsection, the term <quote>noninsurance business</quote> means any activity which is not an insurance business.</text> </subparagraph> <subparagraph id="H3EBC38AA7EBB49F582BFC965DBF5FEB0"><enum>(B)</enum><header>Certain activities treated as insurance businesses</header><text>For purposes of subparagraph (A), any activity which is not an insurance business shall be treated as an insurance business if—</text> +<clause id="HCD9DD57D6729412083DC01C291A63E45"><enum>(i)</enum><text>it is of a type traditionally carried on by life insurance companies for investment purposes, but only if the carrying on of such activity (other than in the case of real estate) does not constitute the active conduct of a trade or business, or</text> </clause> <clause id="H325559E7E81C4C3EA1701B2FB9F22431"><enum>(ii)</enum><text>it involves the performance of administrative services in connection with plans providing life insurance, pension, or accident and health benefits.</text></clause></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </subparagraph></paragraph> +<paragraph id="H094859C350254BE8BC5E6B1D680AD7B4"><enum>(2)</enum><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/465">Section 465(c)(7)(D)(v)(II)</external-xref> is amended by striking <quote>section 806(b)(3)</quote> and inserting <quote>section 453B(e)(3)</quote>.</text> </paragraph> <paragraph id="id6EBA3005AFC9411C97AD4E10E09759C8"><enum>(3)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/801">Section 801(a)(2)</external-xref> is amended by striking subparagraph (C).</text> </paragraph> +<paragraph id="H2625660A750849BEB14BA514F624F8FF"><enum>(4)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/804">Section 804</external-xref> is amended by striking <quote>means—</quote> and all that follows and inserting <quote>means the general deductions provided in section 805.</quote>.</text> </paragraph> <paragraph id="HB0282B163AAA4AB2B3EF021E554D4F3A"><enum>(5)</enum><text>Section 805(a)(4)(B), as amended by this Act, is amended by striking clause (i) and by redesignating clauses (ii), (iii), and (iv) as clauses (i), (ii), and (iii), respectively.</text> </paragraph> +<paragraph id="H74574BA69C8D4392AFE11CB0403CD8A7"><enum>(6)</enum><text>Section 805(b)(2)(A), as amended by this Act, is amended by striking clause (iii) and by redesignating clauses (iv) and (v) as clauses (iii) and (iv), respectively.</text> </paragraph> <paragraph id="H043912EE50B249599DAE864F115EC2D4"><enum>(7)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/842">Section 842(c)</external-xref> is amended by striking paragraph (1) and by redesignating paragraphs (2) and (3) as paragraphs (1) and (2), respectively.</text> </paragraph> +<paragraph id="H05D1216CBD154604940FED53009D40C2"><enum>(8)</enum><text>Section 953(b)(1), as amended by <external-xref legal-doc="usc" parsable-cite="usc/26/13511">section 13511,</external-xref> is amended by striking subparagraph (A) and by redesignating subparagraphs (B) and (C) as subparagraphs (A) and (B), respectively.</text> </paragraph></subsection> <subsection id="H5B27F99030494025BE33357C0251C30D"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2017.</text> </subsection></section> +<section commented="no" id="HF2977BF4BC86452885B693948E36B739"><enum>13513.</enum><header>Adjustment for change in computing reserves</header> +<subsection commented="no" id="HE6533B7456C545ADAA3C22312ED159A1"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Paragraph (1) of <external-xref legal-doc="usc" parsable-cite="usc/26/807">section 807(f)</external-xref> is amended to read as follows:</text> <quoted-block changed="added" display-inline="no-display-inline" id="HA43EA30134034A50BE0ACDB5F7767272" reported-display-style="italic" style="OLC"> <paragraph commented="no" id="HC78C476A0A0C4513A2F05A7299C0320C"><enum>(1)</enum><header>Treatment as change in method of accounting</header><text display-inline="yes-display-inline">If the basis for determining any item referred to in subsection (c) as of the close of any taxable year differs from the basis for such determination as of the close of the preceding taxable year, then so much of the difference between—</text> +<subparagraph commented="no" id="HDB7641AA25184E45A09D668C4C385E39"><enum>(A)</enum><text>the amount of the item at the close of the taxable year, computed on the new basis, and</text> </subparagraph> <subparagraph commented="no" id="H65A5FC5BB96E4253AD600A1414AF7426"><enum>(B)</enum><text>the amount of the item at the close of the taxable year, computed on the old basis,</text> </subparagraph><continuation-text commented="no" continuation-text-level="paragraph">as is attributable to contracts issued before the taxable year shall be taken into account under section 481 as adjustments attributable to a change in method of accounting initiated by the taxpayer and made with the consent of the Secretary.</continuation-text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection commented="no" id="HCD0B4A8A7DD343BD85E120175AF14EE0"><enum>(b)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2017.</text> </subsection></section> <section id="HE2EE46E295654FB8AEDD7E65821C1F8A"><enum>13514.</enum><header>Repeal of special rule for distributions to shareholders from pre-1984 policyholders surplus account</header> <subsection id="H07263CA0CC564284959572288968EE17"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Subpart D of part I of subchapter L is amended by striking section 815 (and by striking the item relating to such section in the table of sections for such subpart).</text> </subsection> +<subsection id="HF4BA4A1F20E24768AB817E48A6087199"><enum>(b)</enum><header>Conforming amendment</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/801">Section 801</external-xref> is amended by striking subsection (c).</text> </subsection> <subsection id="H54AD25EF85D3407B88DD10E895539365"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2017.</text> </subsection> +<subsection id="HF1F29C49BABC4D5A8C6C6F498EE91252"><enum>(d)</enum><header>Phased inclusion of remaining balance of policyholders surplus accounts</header><text>In the case of any stock life insurance company which has a balance (determined as of the close of such company’s last taxable year beginning before January 1, 2018) in an existing policyholders surplus account (as defined in <external-xref legal-doc="usc" parsable-cite="usc/26/815">section 815</external-xref> of the Internal Revenue Code of 1986, as in effect before its repeal), the tax imposed by section 801 of such Code for the first 8 taxable years beginning after December 31, 2017, shall be the amount which would be imposed by such section for such year on the sum of—</text> <paragraph id="HB83591DD9DB6448E8376D170B2E61A69"><enum>(1)</enum><text>life insurance company taxable income for such year (within the meaning of such section 801 but not less than zero), plus</text> </paragraph> +<paragraph id="HFA5C3A77257E4107B64217FC76BCED0E"><enum>(2)</enum><text><fraction>1/8</fraction> of such balance.</text> </paragraph></subsection></section> <section commented="no" id="H019832D7255A4076A49465973F483243"><enum>13515.</enum><header>Modification of proration rules for property and casualty insurance companies</header> <subsection commented="no" id="H20FAAB225AA24DA681FE99DB76A6084B"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/832">Section 832(b)(5)(B)</external-xref> is amended—</text> +<paragraph commented="no" id="id6FE4135813C44A1D9C47426F419CA6B2"><enum>(1)</enum><text>by striking <quote>15 percent</quote> and inserting <quote>the applicable percentage</quote>, and</text> </paragraph> <paragraph commented="no" id="idFB1426EE33D343D7A52D0D464E00561E"><enum>(2)</enum><text>by inserting at the end the following new sentence: <quote>For purposes of this subparagraph, the applicable percentage is 5.25 percent divided by the highest rate in effect under section 11(b).</quote>.</text> </paragraph></subsection> +<subsection commented="no" id="H65E7BE666AFB4497A7AA55109AB40379"><enum>(b)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2017.</text> </subsection></section> <section id="H00647295E58440D48CA3B544E56ACCFB"><enum>13516.</enum><header>Repeal of special estimated tax payments</header> <subsection id="H33EFA97F30D349348EED266211E8E351"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Part III of subchapter L of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> is amended by striking section 847 (and by striking the item relating to such section in the table of sections for such part).</text> </subsection> +<subsection id="H113A70929F5F478CA5F5E67E7A032943"><enum>(b)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2017.</text> </subsection></section> <section id="id1fefd4749fb3463a8b559a20f83c20e8"><enum>13517.</enum><header>Computation of life insurance tax reserves</header> <subsection id="idaf0bb7663e464641ab5aa0e529d816d9"><enum>(a)</enum><header>In general</header> <paragraph id="id601233794C7D46D6B129FA744CF1921E"><enum>(1)</enum><header>Computation of reserves</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/807">Section 807(c)</external-xref> is amended to read as follows:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="id9d6a7d7a313745aea525c377bf1254ce" reported-display-style="italic" style="OLC"> +<subsection id="id04a50ade42e848089dd9a6a4b2d19c33"><enum>(c)</enum><header>Items taken into account</header><text>The items referred to in subsections (a) and (b) are as follows—</text> <paragraph id="id4f11e660b3644789b046e6d3131edb66"><enum>(1)</enum><text>The life insurance reserves (as defined in section 816(b)).</text> </paragraph> +<paragraph id="id5099656bac48463e84810e109fdcb430"><enum>(2)</enum><text>The unearned premiums and unpaid losses included in total reserves under section 816(c)(2).</text> </paragraph> <paragraph id="idbb35a4bb59aa46af9e9b6a93e312462d"><enum>(3)</enum><text>The amounts (discounted at the appropriate rate of interest) necessary to satisfy the obligations under insurance and annuity contracts, but only if such obligations do not involve (at the time with respect to which the computation is made under this paragraph) life, accident, or health contingencies.</text> </paragraph> +<paragraph id="id73d97c32afbd474f9ac88391d576aed2"><enum>(4)</enum><text>Dividend accumulations, and other amounts, held at interest in connection with insurance and annuity contracts.</text> </paragraph> <paragraph id="id1c860568f0cf49d9935bcf22171bea61"><enum>(5)</enum><text>Premiums received in advance, and liabilities for premium deposit funds.</text> </paragraph> +<paragraph id="idf996ad2b4f0549fd9367de1ffbd46d03"><enum>(6)</enum><text>Reasonable special contingency reserves under contracts of group term life insurance or group accident and health insurance which are established and maintained for the provision of insurance on retired lives, for premium stabilization, or a combination thereof.</text> </paragraph><continuation-text continuation-text-level="subsection">For purposes of paragraph (3), the appropriate rate of interest is the highest rate or rates permitted to be used to discount the obligations by the National Association of Insurance Commissioners as of the date the reserve is determined. In no case shall the amount determined under paragraph (3) for any contract be less than the net surrender value of such contract. For purposes of paragraph (2) and section 805(a)(1), the amount of the unpaid losses (other than losses on life insurance contracts) shall be the amount of the discounted unpaid losses as defined in section 846.</continuation-text></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> <paragraph id="id48c21b6b6e3344d29787f34b317a5179"><enum>(2)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/807">Section 807(d)</external-xref> is amended—</text> +<subparagraph id="idb3b89468386f475ab687bca040b879d5"><enum>(A)</enum><text>by striking paragraphs (1), (2), (4), and (5),</text> </subparagraph> <subparagraph id="idbd3a4e6846624e599ba4ea192883132e"><enum>(B)</enum><text>by redesignating paragraph (6) as paragraph (4),</text> </subparagraph> +<subparagraph id="id20c7e337fdfa437bb0e527c9bbcc0b29"><enum>(C)</enum><text>by inserting before paragraph (3) the following new paragraphs:</text> <quoted-block changed="added" display-inline="no-display-inline" id="id38d61107b85b47f285365d919b079f48" reported-display-style="italic" style="OLC"> <paragraph id="id29efeb7186e248ebb4ae02ddc7fc9434"><enum>(1)</enum><header>Determination of reserve</header> <subparagraph id="id43f4752455c9402baa821ba495da5aa9"><enum>(A)</enum><header>In general</header><text>For purposes of this part (other than section 816), the amount of the life insurance reserves for any contract (other than a contract to which subparagraph (B) applies) shall be the greater of—</text> +<clause id="id7e111a1ba60d4946a00349d3cfee7e98"><enum>(i)</enum><text>the net surrender value of such contract, or</text> </clause> <clause id="id13adf58288c94b5b89f795313e7cb9db"><enum>(ii)</enum><text>92.87 percent of the reserve determined under paragraph (2).</text> </clause></subparagraph> +<subparagraph id="id1ce678ce230e4016a61729a57be5323d"><enum>(B)</enum><header>Variable contracts</header><text>For purposes of this part (other than section 816), the amount of the life insurance reserves for a variable contract shall be equal to the sum of—</text> <clause id="id45a3747b1c38429bacd36fa523472762"><enum>(i)</enum><text>the greater of—</text> +<subclause id="id9b095f1e8488485785c4b7d6bdfb3fee"><enum>(I)</enum><text>the net surrender value of such contract, or</text> </subclause> <subclause id="idb403ae794dc442f3bd0edebd522985cc"><enum>(II)</enum><text>the portion of the reserve that is separately accounted for under section 817, plus</text> </subclause></clause> +<clause id="id547bf228d71e4c14a5072fdf6a479a0f"><enum>(ii)</enum><text>92.87 percent of the excess (if any) of the reserve determined under paragraph (2) over the amount in clause (i).</text> </clause></subparagraph> <subparagraph id="idf8bb5a8baa1d4432bf552f786f18e7dc"><enum>(C)</enum><header>Statutory cap</header><text>In no event shall the reserves determined under subparagraphs (A) or (B) for any contract as of any time exceed the amount which would be taken into account with respect to such contract as of such time in determining statutory reserves (as defined in paragraph (4)).</text> </subparagraph></paragraph> +<paragraph id="idfbbc3e69ba1a4a948db67f135300ad4b"><enum>(2)</enum><header>Amount of reserve</header><text>The amount of the reserve determined under this paragraph with respect to any contract shall be determined by using the tax reserve method applicable to such contract.</text></paragraph><after-quoted-block>,</after-quoted-block></quoted-block> </subparagraph> <subparagraph id="id83a5c16f86d44540b43eacaa3f68e076"><enum>(D)</enum><text>by striking <quote>(as of the date of issuance)</quote> in paragraph (3)(A)(iv)(I) and inserting <quote>(as of the date the reserve is determined)</quote>,</text> </subparagraph> +<subparagraph id="id08efdedbc2b84c0e940ca5258cca323a"><enum>(E)</enum><text>by striking <quote>as of the date of the issuance of</quote> in paragraph (3)(A)(iv)(II) and inserting <quote>as of the date the reserve is determined for</quote>,</text> </subparagraph> <subparagraph id="id5c0311e0b961482684e6d4f1cc20d671"><enum>(F)</enum><text>by striking <quote>in effect on the date of the issuance of the contract</quote> in paragraph (3)(B)(i) and inserting <quote>applicable to the contract and in effect as of the date the reserve is determined</quote>, and</text> </subparagraph> +<subparagraph id="idacdd92f003664e84a195dc12b48617f7"><enum>(G)</enum><text>by striking <quote>in effect on the date of the issuance of the contract</quote> in paragraph (3)(B)(ii) and inserting <quote>applicable to the contract and in effect as of the date the reserve is determined</quote>.</text> </subparagraph></paragraph> <paragraph id="id3b5262c54bfa450283d33bce595aa86c"><enum>(3)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/807">Section 807(e)</external-xref> is amended—</text> +<subparagraph id="id621fa04e083346b3b523603b2963a218"><enum>(A)</enum><text>by striking paragraphs (2) and (5),</text> </subparagraph> <subparagraph id="idf929fb3f8eae4c75ae05ad5dc32597fd"><enum>(B)</enum><text>by redesignating paragraphs (3), (4), (6), and (7) as paragraphs (2), (3), (4), and (5), respectively,</text> </subparagraph> +<subparagraph id="id3138ef6567ab409fb27454ed73ffce40"><enum>(C)</enum><text>by amending paragraph (2) (as so redesignated) to read as follows:</text> <quoted-block changed="added" display-inline="no-display-inline" id="id6EE634B577B240F4BCD5042DC24B86FE" reported-display-style="italic" style="OLC"> <paragraph id="idb9afa1ddd2ef412fb88e23d65334ce1a"><enum>(2)</enum><header>Qualified supplemental benefits</header> <subparagraph id="ida6b84bac41584b44a2ef56adcbd8dec1"><enum>(A)</enum><header>Qualified supplemental benefits treated separately</header><text>For purposes of this part, the amount of the life insurance reserve for any qualified supplemental benefit shall be computed separately as though such benefit were under a separate contract.</text> </subparagraph> +<subparagraph id="id95ec6ce8230a4390a53d5c4cb984cde3"><enum>(B)</enum><header>Qualified supplemental benefit</header><text>For purposes of this paragraph, the term <term>qualified supplemental benefit</term> means any supplemental benefit described in subparagraph (C) if—</text> <clause id="idfb611cd9aaba4e0b8daaf233b21f8a9b"><enum>(i)</enum><text>there is a separately identified premium or charge for such benefit, and</text> </clause> +<clause id="id90c5a50039224f6aa89e4e5c04d27499"><enum>(ii)</enum><text>any net surrender value under the contract attributable to any other benefit is not available to fund such benefit.</text> </clause></subparagraph> <subparagraph id="ide61eed4bb3044bf18b93264cb06bcc93"><enum>(C)</enum><header>Supplemental benefits</header><text>For purposes of this paragraph, the supplemental benefits described in this subparagraph are any—</text> +<clause id="id2ce47cf5d8214f4e99f8d502c77cb667"><enum>(i)</enum><text>guaranteed insurability,</text> </clause> <clause id="id0a3815fb21e747f795da242cb109b464"><enum>(ii)</enum><text>accidental death or disability benefit,</text> </clause> +<clause id="id405bc884513145898d07d5ec515e1380"><enum>(iii)</enum><text>convertibility,</text> </clause> <clause id="id8b1629ca6268429e8017ee90a0bc042e"><enum>(iv)</enum><text>disability waiver benefit, or</text> </clause> +<clause id="idd85b5cc9104c4ff6b735f0dafa1e547d"><enum>(v)</enum><text>other benefit prescribed by regulations,</text> </clause><continuation-text continuation-text-level="subparagraph">which is supplemental to a contract for which there is a reserve described in subsection (c).</continuation-text></subparagraph></paragraph><after-quoted-block>, and</after-quoted-block></quoted-block> </subparagraph> <subparagraph id="ida9300bc7ad334ad698b51be842e40c82"><enum>(D)</enum><text>by adding at the end the following new paragraph:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="id594A5ADEA93F4221B5EF01A79047DCCC" reported-display-style="italic" style="OLC"> +<paragraph id="id31f0716438924129ad492a375927e9a1"><enum>(6)</enum><header>Reporting rules</header><text>The Secretary shall require reporting (at such time and in such manner as the Secretary shall prescribe) with respect to the opening balance and closing balance of reserves and with respect to the method of computing reserves for purposes of determining income.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </subparagraph></paragraph> <paragraph id="ida47cbdfba70f450da6b9685f3e008f09"><enum>(4)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/7702">Section 7702</external-xref> is amended—</text> +<subparagraph id="id576b0659371e4304be66ebf717aa47a1"><enum>(A)</enum><text>by striking clause (i) of subsection (c)(3)(B) and inserting the following:</text> <quoted-block changed="added" display-inline="no-display-inline" id="idd23ab8b4dd434b54864e74def579c382" reported-display-style="italic" style="OLC"> <clause id="idabd8d3109188451bab4b277dfab8aeb1"><enum>(i)</enum><text>reasonable mortality charges which meet the requirements prescribed in regulations to be promulgated by the Secretary or that do not exceed the mortality charges specified in the prevailing commissioners’ standard tables as defined in subsection (f)(10),</text></clause><after-quoted-block> and</after-quoted-block></quoted-block> </subparagraph> +<subparagraph id="idfb4325e71dd147d48d6c63b42b2b0eda"><enum>(B)</enum><text>by adding at the end of subsection (f) the following new paragraph:</text> <quoted-block changed="added" display-inline="no-display-inline" id="id6b56a24127694017bcc2ff30dd6d11af" reported-display-style="italic" style="OLC"> <paragraph id="id67c3fb920f21472c8bb1e4caa9d998ec"><enum>(10)</enum><header>Prevailing commissioners’ standard tables</header><text>For purposes of subsection (c)(3)(B)(i), the term <term>prevailing commissioners' standard tables</term> means the most recent commissioners’ standard tables prescribed by the National Association of Insurance Commissioners which are permitted to be used in computing reserves for that type of contract under the insurance laws of at least 26 States when the contract was issued. If the prevailing commissioners’ standard tables as of the beginning of any calendar year (hereinafter in this paragraph referred to as the <quote>year of change</quote>) are different from the prevailing commissioners’ standard tables as of the beginning of the preceding calendar year, the issuer may use the prevailing commissioners’ standard tables as of the beginning of the preceding calendar year with respect to any contract issued after the change and before the close of the 3-year period beginning on the first day of the year of change.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </subparagraph></paragraph></subsection> +<subsection commented="no" display-inline="no-display-inline" id="HF2677C7892FD483ABE38245A1E63B564"><enum>(b)</enum><header>Conforming amendments</header> +<paragraph commented="no" display-inline="no-display-inline" id="HF802F48048DA402E9033E198FC780728"><enum>(1)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/808">Section 808</external-xref> is amended by adding at the end the following new subsection:</text> <quoted-block act-name="" changed="added" id="HFE1408E710D64A0DA5797F08ED38670A" reported-display-style="italic" style="OLC"> <subsection commented="no" id="HFFABF8EE7BF94572A760FD2E3E4C9717"><enum>(g)</enum><header>Prevailing State assumed interest rate</header><text>For purposes of this subchapter—</text> +<paragraph commented="no" id="HAE5833BC047B45D8B4A5348081601966"><enum>(1)</enum><header>In general</header><text>The term <term>prevailing State assumed interest rate</term> means, with respect to any contract, the highest assumed interest rate permitted to be used in computing life insurance reserves for insurance contracts or annuity contracts (as the case may be) under the insurance laws of at least 26 States. For purposes of the preceding sentence, the effect of nonforfeiture laws of a State on interest rates for reserves shall not be taken into account.</text> </paragraph> <paragraph commented="no" id="HFE52AFA60FE94171AEA20949151FF891"><enum>(2)</enum><header>When rate determined</header><text>The prevailing State assumed interest rate with respect to any contract shall be determined as of the beginning of the calendar year in which the contract was issued.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> +<paragraph commented="no" display-inline="no-display-inline" id="H8110E8561C6248EC999DC7150DA94B4C"><enum>(2)</enum><text>Paragraph (1) of <external-xref legal-doc="usc" parsable-cite="usc/26/811">section 811(d)</external-xref> is amended by striking <quote>the greater of the prevailing State assumed interest rate or applicable Federal interest rate in effect under section 807</quote> and inserting <quote>the interest rate in effect under section 808(g)</quote>.</text> </paragraph> <paragraph commented="no" display-inline="no-display-inline" id="H26DA9062173A4557B389B391C1717E72"><enum>(3)</enum><text>Subparagraph (A) of <external-xref legal-doc="usc" parsable-cite="usc/26/846">section 846(f)(6)</external-xref> is amended by striking <quote>except that</quote> and all that follows and inserting <quote>except that the limitation of subsection (a)(3) shall apply, and</quote>.</text> </paragraph> +<paragraph commented="no" id="H527DC853DC604E5E9D652ED27003F868"><enum>(4)</enum><text>Subparagraph (B) of <external-xref legal-doc="usc" parsable-cite="usc/26/954">section 954(i)(5)</external-xref> is amended by striking <quote>shall apply, and</quote>.</text> </paragraph></subsection> <subsection commented="no" display-inline="no-display-inline" id="HCCD431C9BE78454B9F488666AEA87ADD"><enum>(c)</enum><header>Effective date</header> <paragraph commented="no" display-inline="no-display-inline" id="HF2D5CFE5F3F941F9BAF69C1D13D4A05F"><enum>(1)</enum><header>In general</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2017.</text> </paragraph> +<paragraph commented="no" display-inline="no-display-inline" id="HAD11B84CDCDD44B4B8EE51DD229D9A2F"><enum>(2)</enum><header>Transition rule</header><text>For the first taxable year beginning after December 31, 2017, the reserve with respect to any contract (as determined under <external-xref legal-doc="usc" parsable-cite="usc/26/807">section 807(d)(2)</external-xref> of the Internal Revenue Code of 1986) at the end of the preceding taxable year shall be determined as if the amendments made by this section had applied to such reserve in such preceding taxable year.</text> </paragraph> <paragraph commented="no" id="H646C56FADC7048A295B763932E1FD10A"><enum>(3)</enum><header>Transition relief</header> <subparagraph commented="no" id="H64FF7A7EC62F4A69BECAFB432ED1BCF6"><enum>(A)</enum><header>In general</header><text>If—</text> +<clause commented="no" id="HFE6F9150EA12440AB01DC3FAA7B4E3B2"><enum>(i)</enum><text>the reserve determined under <external-xref legal-doc="usc" parsable-cite="usc/26/807">section 807(d)(2)</external-xref> of the Internal Revenue Code of 1986 (determined without regard to the amendments made by this section) with respect to any contract as of the close of the year preceding the first taxable year beginning after December 31, 2017, differs from</text> </clause> <clause commented="no" id="HD12EED02D4414F259C9DD0BB0CC74A10"><enum>(ii)</enum><text>the reserve which would have been determined with respect to such contract as of the close of such taxable year under such section determined without regard to paragraph (2),</text> </clause><continuation-text commented="no" continuation-text-level="subparagraph">then the difference between the amount of the reserve described in clause (i) and the amount of the reserve described in clause (ii) shall be taken into account under the method provided in subparagraph (B).</continuation-text></subparagraph> +<subparagraph id="id3dd7f18b9d694294a80777df99dc0ac5"><enum>(B)</enum><header>Method</header><text>The method provided in this subparagraph is as follows:</text> <clause id="ide0e8f3bed32845d58babc2bd68097ac5"><enum>(i)</enum><text>If the amount determined under subparagraph (A)(i) exceeds the amount determined under subparagraph (A)(ii), 1/8 of such excess shall be taken into account, for each of the 8 succeeding taxable years, as a deduction under section 805(a)(2) or 832(c)(4) of such Code, as applicable.</text> </clause> +<clause id="id788beeaca913424fbf7d0b04c671df6c"><enum>(ii)</enum><text>If the amount determined under subparagraph (A)(ii) exceeds the amount determined under subparagraph (A)(i), 1/8 of such excess shall be included in gross income, for each of the 8 succeeding taxable years, under section 803(a)(2) or 832(b)(1)(C) of such Code, as applicable.</text> </clause></subparagraph></paragraph></subsection></section> <section id="H397A85B2F42F4F10859E8A1C4571165D"><enum>13518.</enum><header>Modification of rules for life insurance proration for purposes of determining the dividends received deduction</header> <subsection id="HC8C088F4EA92499E9462931D4C0A3FCD"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/812">Section 812</external-xref> is amended to read as follows:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="H53C257DD9DD64E9E87D931B79D4C8188" reported-display-style="italic" style="OLC"> +<section display-inline="no-display-inline" id="H38BBCADED7F0454B9C0A13CF89EE00D2"><enum>812.</enum><header>Definition of company’s share and policyholder’s share</header> +<subsection id="H789E135822B24CE384AA61F7F206EC04"><enum>(a)</enum><header>Company’s share</header><text>For purposes of section 805(a)(4), the term <quote>company’s share</quote> means, with respect to any taxable year beginning after December 31, 2017, 70 percent.</text> </subsection> <subsection id="H000E9981F6A74B7586677CBC6382118D"><enum>(b)</enum><header>Policyholder’s share</header><text>For purposes of section 807, the term <quote>policyholder’s share</quote> means, with respect to any taxable year beginning after December 31, 2017, 30 percent.</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection id="HC0CC2386D8824161A5492A54B5E3C8D3"><enum>(b)</enum><header>Conforming amendment</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/817A">Section 817A(e)(2)</external-xref> is amended by striking <quote>, 807(d)(2)(B), and 812</quote> and inserting <quote>and 807(d)(2)(B)</quote>.</text> </subsection> <subsection commented="no" display-inline="no-display-inline" id="HD690A397593441D3A484E0DB3B287304"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2017.</text> </subsection></section> +<section id="id905c6d3f34f140b5a1045b3c43262766"><enum>13519.</enum><header>Capitalization of certain policy acquisition expenses</header> +<subsection id="id1a7cb897ea36479e80ba768876cddad6"><enum>(a)</enum><header>In general</header> +<paragraph id="id85a2a020a3fe4c99ba38f43b184052cb"><enum>(1)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/848">Section 848(a)(2)</external-xref> is amended by striking <quote>120-month</quote> and inserting “180-month”.</text> </paragraph> <paragraph id="id4edeac27c32b4e8298ba17792da83606"><enum>(2)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/848">Section 848(c)(1)</external-xref> is amended by striking <quote>1.75 percent</quote> and inserting “2.1 percent”.</text> </paragraph> +<paragraph id="id3173ed6726524ceb873e7af195813824"><enum>(3)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/848">Section 848(c)(2)</external-xref> is amended by striking <quote>2.05 percent</quote> and inserting “2.46 percent”.</text> </paragraph> <paragraph id="id8dc2d0de0326475797d88e5fbc5921d9"><enum>(4)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/848">Section 848(c)(3)</external-xref> is amended by striking <quote>7.7 percent</quote> and inserting “9.24 percent”.</text> </paragraph></subsection> +<subsection id="id98d6e8b0972347fe894fb8a119e8af35"><enum>(b)</enum><header>Conforming amendments</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/848">Section 848(b)(1)</external-xref> is amended by striking “120-month” and inserting <quote>180-month</quote>.</text> </subsection> <subsection id="id909db34f31da434685abc016607fa4f5"><enum>(c)</enum><header>Effective date</header> <paragraph id="idef8ac98c31b14337a3ba179933c3f4ee"><enum>(1)</enum><header>In general</header><text>The amendments made by this section shall apply to net premiums for taxable years beginning after December 31, 2017.</text> </paragraph> +<paragraph id="id5af4a3c3199e4a7c8c4491c292d2f90b"><enum>(2)</enum><header>Transition rule</header><text>Specified policy acquisition expenses first required to be capitalized in a taxable year beginning before January 1, 2018, will continue to be allowed as a deduction ratably over the 120-month period beginning with the first month in the second half of such taxable year.</text> </paragraph></subsection></section> <section id="H3021445D834C41ACB36C606DA7434B9B"><enum>13520.</enum><header>Tax reporting for life settlement transactions</header> <subsection id="H6F788256224F4FB386644AD55D2A7CB6"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Subpart B of part III of subchapter A of chapter 61, as amended by <external-xref legal-doc="usc" parsable-cite="usc/26/13306">section 13306,</external-xref> is amended by adding at the end the following new section:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="H5B4ED971907D43C9BDFC1B61CA00A57C" reported-display-style="italic" style="OLC"> +<section id="H3F70ECEFA1354196BD7923148A4E37BB"><enum>6050Y.</enum><header>Returns relating to certain life insurance contract transactions</header> +<subsection id="H40CF4A9E5BDF49988D31CF964435E8DE"><enum>(a)</enum><header>Requirement of reporting of certain payments</header> +<paragraph id="H401F8036A1AF493C8BAB2A9E7C01182E"><enum>(1)</enum><header>In general</header><text>Every person who acquires a life insurance contract or any interest in a life insurance contract in a reportable policy sale during any taxable year shall make a return for such taxable year (at such time and in such manner as the Secretary shall prescribe) setting forth—</text> <subparagraph id="H71FFF910B55E48DABFA470B1F5DA66C5"><enum>(A)</enum><text>the name, address, and TIN of such person,</text> </subparagraph> +<subparagraph id="H723D34CE206A49BDA647D097349AB4FE"><enum>(B)</enum><text>the name, address, and TIN of each recipient of payment in the reportable policy sale,</text> </subparagraph> <subparagraph id="HA75C97EB63A14B70BCC031E1A2F4C858"><enum>(C)</enum><text>the date of such sale,</text> </subparagraph> +<subparagraph commented="no" id="HEFA3E0B026AE44E79CF85389EAA65197"><enum>(D)</enum><text>the name of the issuer of the life insurance contract sold and the policy number of such contract, and</text> </subparagraph> <subparagraph id="H9B048C67DBCF4F01AE672D60AA894503"><enum>(E)</enum><text>the amount of each payment.</text> </subparagraph></paragraph> +<paragraph id="HFCB01B3C9F1540A19E907A1B05D574E9"><enum>(2)</enum><header>Statement to be furnished to persons with respect to whom information is required</header><text>Every person required to make a return under this subsection shall furnish to each person whose name is required to be set forth in such return a written statement showing—</text> <subparagraph id="HC1EC3E3CC33F4424A7FE82A7CFCB1D3B"><enum>(A)</enum><text>the name, address, and phone number of the information contact of the person required to make such return, and</text> </subparagraph> +<subparagraph id="H471D5C8DB526408D85D1089625C7B05B"><enum>(B)</enum><text>the information required to be shown on such return with respect to such person, except that in the case of an issuer of a life insurance contract, such statement is not required to include the information specified in paragraph (1)(E).</text> </subparagraph></paragraph></subsection> <subsection id="H8AD7785FC3AE4297BA151147ACCCB35B"><enum>(b)</enum><header>Requirement of reporting of seller's basis in life insurance contracts</header> <paragraph id="H004FDDFE6357468A86A3D3E7CE6075B5"><enum>(1)</enum><header>In general</header><text>Upon receipt of the statement required under subsection (a)(2) or upon notice of a transfer of a life insurance contract to a foreign person, each issuer of a life insurance contract shall make a return (at such time and in such manner as the Secretary shall prescribe) setting forth—</text> +<subparagraph id="H2FF1702A32764E65BAF1A3F9E13AB046"><enum>(A)</enum><text>the name, address, and TIN of the seller who transfers any interest in such contract in such sale,</text> </subparagraph> <subparagraph id="HC74DC436D49A47D6BE2F935557A44331"><enum>(B)</enum><text>the investment in the contract (as defined in section 72(e)(6)) with respect to such seller, and</text> </subparagraph> +<subparagraph id="HF390AB27DE0C433C8EFA9B92D09A58FD"><enum>(C)</enum><text>the policy number of such contract.</text> </subparagraph></paragraph> <paragraph id="H42FD1A3E2E0A49D8B74B6D38A733DE0B"><enum>(2)</enum><header>Statement to be furnished to persons with respect to whom information is required</header><text>Every person required to make a return under this subsection shall furnish to each person whose name is required to be set forth in such return a written statement showing—</text> +<subparagraph id="H65CA311B0EBC4FE384AF3AABA4671608"><enum>(A)</enum><text>the name, address, and phone number of the information contact of the person required to make such return, and</text> </subparagraph> <subparagraph id="H3D50B9E0CF9E4D509688C816B892E043"><enum>(B)</enum><text>the information required to be shown on such return with respect to each seller whose name is required to be set forth in such return.</text> </subparagraph></paragraph></subsection> +<subsection id="HA978DC03F64C42A386F1C80AC8D25557"><enum>(c)</enum><header>Requirement of reporting with respect to reportable death benefits</header> +<paragraph id="H9974EB649E174EA2BEC02B0E40FE18F9"><enum>(1)</enum><header>In general</header><text>Every person who makes a payment of reportable death benefits during any taxable year shall make a return for such taxable year (at such time and in such manner as the Secretary shall prescribe) setting forth—</text> <subparagraph commented="no" id="H433F202A8B864959A8E047BBAFDF6FBC"><enum>(A)</enum><text>the name, address, and TIN of the person making such payment,</text> </subparagraph> +<subparagraph id="H17698138B52C4C2182DF4D2B6666047F"><enum>(B)</enum><text>the name, address, and TIN of each recipient of such payment,</text> </subparagraph> <subparagraph id="H6C4B0BF020BB4D5A9178D5E8EE64024B"><enum>(C)</enum><text>the date of each such payment,</text> </subparagraph> +<subparagraph id="H10A06188071D44BF875FEB9C81FFC7EA"><enum>(D)</enum><text>the gross amount of each such payment, and</text> </subparagraph> <subparagraph commented="no" id="id32C0BE1CCF89466397AD189FC9DD2B75"><enum>(E)</enum><text>such person's estimate of the investment in the contract (as defined in section 72(e)(6)) with respect to the buyer.</text> </subparagraph></paragraph> +<paragraph id="HB6D8832C7AF94B2093B6B5F6AB292516"><enum>(2)</enum><header>Statement to be furnished to persons with respect to whom information is required</header><text>Every person required to make a return under this subsection shall furnish to each person whose name is required to be set forth in such return a written statement showing—</text> <subparagraph id="H5A08F82A4067488D9AD670FC5F9EB34B"><enum>(A)</enum><text>the name, address, and phone number of the information contact of the person required to make such return, and</text> </subparagraph> +<subparagraph id="HFC041CA2F56D43BE815DBD01896C46EF"><enum>(B)</enum><text>the information required to be shown on such return with respect to each recipient of payment whose name is required to be set forth in such return.</text> </subparagraph></paragraph></subsection> <subsection id="HE19328566C5F4CD18BB6A78B02A60A97"><enum>(d)</enum><header>Definitions</header><text>For purposes of this section:</text> +<paragraph id="H54015E55637F4C8290A73B88A805BB54"><enum>(1)</enum><header>Payment</header><text>The term <term>payment</term> means, with respect to any reportable policy sale, the amount of cash and the fair market value of any consideration transferred in the sale.</text> </paragraph> <paragraph id="H6AFA65E3EA534CFBA537FCB7CD7369C6"><enum>(2)</enum><header>Reportable policy sale</header><text>The term <term>reportable policy sale</term> has the meaning given such term in section 101(a)(3)(B).</text> </paragraph> +<paragraph id="H352246C4321D4C819F0E8DC7743AF615"><enum>(3)</enum><header>Issuer</header><text>The term <term>issuer</term> means any life insurance company that bears the risk with respect to a life insurance contract on the date any return or statement is required to be made under this section.</text> </paragraph> <paragraph id="H8A6A46D99C7E44708C2DD6520D362EAE"><enum>(4)</enum><header>Reportable death benefits</header><text>The term <term>reportable death benefits</term> means amounts paid by reason of the death of the insured under a life insurance contract that has been transferred in a reportable policy sale.</text></paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection id="HF24945F46D924571829AA7FBD5BF4F67"><enum>(b)</enum><header>Clerical amendment</header><text>The table of sections for subpart B of part III of subchapter A of chapter 61, as amended by <external-xref legal-doc="usc" parsable-cite="usc/26/13306">section 13306,</external-xref> is amended by inserting after the item relating to section 6050X the following new item:</text> <quoted-block changed="added" display-inline="no-display-inline" id="HEE4F5D93AE354C7DB79A1BDC965C4EDE" reported-display-style="italic" style="OLC"> <toc changed="added" reported-display-style="italic"> <toc-entry bold="off" level="section">Sec. 6050Y. Returns relating to certain life insurance contract transactions.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection id="HBF40CD6BEB594B8F842E222B68640601"><enum>(c)</enum><header>Conforming amendments</header> <paragraph id="HF3AAE05371194EA09964AB577971E7BA"><enum>(1)</enum><text>Subsection (d) of <external-xref legal-doc="usc" parsable-cite="usc/26/6724">section 6724</external-xref> is amended—</text> +<subparagraph id="H70AD3941105D472194DF327F3AEFE496"><enum>(A)</enum><text>by striking <quote>or</quote> at the end of clause (xxiv) of paragraph (1)(B), by striking <quote>and</quote> at the end of clause (xxv) of such paragraph and inserting <quote>or</quote>, and by inserting after such clause (xxv) the following new clause:</text> <quoted-block act-name="" changed="added" id="HF6141FFE2DE8451F90019630A2BE4859" reported-display-style="italic" style="OLC"> <clause id="HFE30D78FD96F449AAE8ACE8219B75909"><enum>(xxvi)</enum><text>section 6050Y (relating to returns relating to certain life insurance contract transactions), and</text></clause><after-quoted-block>, and</after-quoted-block></quoted-block> </subparagraph> +<subparagraph id="HB1927653E3C349279A963ED4DC48D2B9"><enum>(B)</enum><text>by striking <quote>or</quote> at the end of subparagraph (HH) of paragraph (2), by striking the period at the end of subparagraph (II) of such paragraph and inserting <quote>, or</quote>, and by inserting after such subparagraph (II) the following new subparagraph:</text> <quoted-block act-name="" changed="added" id="H754E54DEFE43426886EA4BFEA7E56911" reported-display-style="italic" style="OLC"> <subparagraph id="H3E3B8F36AECF4050B4E26654E474F5EB"><enum>(JJ)</enum><text>subsection (a)(2), (b)(2), or (c)(2) of section 6050Y (relating to returns relating to certain life insurance contract transactions).</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block> </subparagraph></paragraph> +<paragraph id="H0D1AE1FAF0F74D758F2557E3EA1E2072"><enum>(2)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/6047">Section 6047</external-xref> is amended—</text> <subparagraph id="H3213921DED57479BB5C4D14201D37D3D"><enum>(A)</enum><text>by redesignating subsection (g) as subsection (h),</text> </subparagraph> +<subparagraph id="HC27CC0E303D84C77826D4856BF187A8D"><enum>(B)</enum><text>by inserting after subsection (f) the following new subsection:</text> <quoted-block act-name="" changed="added" id="H3DEE26B687794AC088B59D96068870DF" reported-display-style="italic" style="OLC"> <subsection id="HEF5DD4A0467B4BA69E941A4A6608A01C"><enum>(g)</enum><header>Information relating to life insurance contract transactions</header><text>This section shall not apply to any information which is required to be reported under section 6050Y.</text></subsection><after-quoted-block>, and</after-quoted-block></quoted-block> </subparagraph> +<subparagraph id="HFE5B7411C02F43658C6EB77BEFFC7989"><enum>(C)</enum><text>by adding at the end of subsection (h), as so redesignated, the following new paragraph:</text> <quoted-block act-name="" changed="added" id="H07E342E1E07542F4ABB1CEC89B82C86A" reported-display-style="italic" style="OLC"> <paragraph id="H3350AD9832514F4CA132EEFAD4CCFEB2"><enum>(4)</enum><text>For provisions requiring reporting of information relating to certain life insurance contract transactions, see section 6050Y.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </subparagraph></paragraph></subsection> +<subsection id="H032095777F774929AB0578E8EF2682C3"><enum>(d)</enum><header>Effective date</header><text>The amendments made by this section shall apply to—</text> <paragraph id="H688D5F9964D344DCB396786C82F7FF97"><enum>(1)</enum><text>reportable policy sales (as defined in <external-xref legal-doc="usc" parsable-cite="usc/26/6050Y">section 6050Y(d)(2)</external-xref> of the Internal Revenue Code of 1986 (as added by subsection (a)) after December 31, 2017, and</text> </paragraph> +<paragraph id="HBC09BA8A7799451388E810D63ED4E56D"><enum>(2)</enum><text display-inline="yes-display-inline">reportable death benefits (as defined in section 6050Y(d)(4) of such Code (as added by subsection (a)) paid after December 31, 2017.</text> </paragraph></subsection></section> <section id="HF31DB5258473483E9F0EE1112E81D7CA"><enum>13521.</enum><header>Clarification of tax basis of life insurance contracts</header> <subsection id="HD66DC6C5A6F34EABAEA82EBCA4BFE8C6"><enum>(a)</enum><header>Clarification with respect To adjustments</header><text>Paragraph (1) of <external-xref legal-doc="usc" parsable-cite="usc/26/1016">section 1016(a)</external-xref> is amended by striking subparagraph (A) and all that follows and inserting the following:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="H1B8B9D5D62BA4FA4806802D784EBA013" reported-display-style="italic" style="OLC"> +<subparagraph id="HD5856EEEACA645D39C44F1D7562ABD2A"><enum>(A)</enum><text>for—</text> <clause id="H3C7F6CCB594D4E8F92863490FF97F966"><enum>(i)</enum><text>taxes or other carrying charges described in section 266; or</text> </clause> +<clause id="H47FDCFB364754193AC6F68688FEDB4E9"><enum>(ii)</enum><text>expenditures described in section 173 (relating to circulation expenditures),</text> </clause><continuation-text continuation-text-level="subparagraph">for which deductions have been taken by the taxpayer in determining taxable income for the taxable year or prior taxable years; or</continuation-text></subparagraph> <subparagraph id="H7FDF44C4FA84462A91CE90758C88627D"><enum>(B)</enum><text>for mortality, expense, or other reasonable charges incurred under an annuity or life insurance contract;</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection commented="no" display-inline="no-display-inline" id="H1B868F455A54422CA7C40CD7E3A4BC59"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to transactions entered into after August 25, 2009.</text> </subsection></section> <section commented="no" display-inline="no-display-inline" id="HA50E2664936C441591C7919B8E86D6DF"><enum>13522.</enum><header>Exception to transfer for valuable consideration rules</header> <subsection commented="no" display-inline="no-display-inline" id="HDFD461E818454B0CAAC6D89D92085567"><enum>(a)</enum><header>In general</header><text>Subsection (a) of <external-xref legal-doc="usc" parsable-cite="usc/26/101">section 101</external-xref> is amended by inserting after paragraph (2) the following new paragraph:</text> +<quoted-block act-name="" changed="added" id="H52DA2AC289624D44A59D05C41C8A17A3" reported-display-style="italic" style="OLC"> +<paragraph id="H58C485E15202400186494A6B03BC626B"><enum>(3)</enum><header>Exception to valuable consideration rules for commercial transfers</header> +<subparagraph id="H13FFD07FA045456FBBA8ED521A3D890C"><enum>(A)</enum><header>In general</header><text>The second sentence of paragraph (2) shall not apply in the case of a transfer of a life insurance contract, or any interest therein, which is a reportable policy sale.</text> </subparagraph> <subparagraph id="H2B631FC988524787BC9591AF9A8F37C1"><enum>(B)</enum><header>Reportable policy sale</header><text>For purposes of this paragraph, the term <term>reportable policy sale</term> means the acquisition of an interest in a life insurance contract, directly or indirectly, if the acquirer has no substantial family, business, or financial relationship with the insured apart from the acquirer's interest in such life insurance contract. For purposes of the preceding sentence, the term <term>indirectly</term> applies to the acquisition of an interest in a partnership, trust, or other entity that holds an interest in the life insurance contract.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection commented="no" display-inline="no-display-inline" id="HDD880C47FD144EA2A7C071B8519DF237"><enum>(b)</enum><header>Conforming amendment</header><text>Paragraph (1) of <external-xref legal-doc="usc" parsable-cite="usc/26/101">section 101(a)</external-xref> is amended by striking <quote>paragraph (2)</quote> and inserting <quote>paragraphs (2) and (3)</quote>.</text> </subsection> <subsection commented="no" display-inline="no-display-inline" id="H92AD635000504EAC80205A0032E70630"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to transfers after December 31, 2017.</text> </subsection></section></subpart> +<subpart id="idC79500C5407B4B8FA85F4ADB57B66DB6" style="OLC"><enum>C</enum><header>Banks and Financial Instruments</header> +<section id="HAE860F87CC9E47DC9424021517C78DD2"><enum>13531.</enum><header>Limitation on deduction for FDIC premiums</header> +<subsection id="H59127D33252443CEB8DE5FCE770DC9F3"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 162, as amended by sections 13307 and 13308, is amended by redesignating subsection (s) as subsection (t) and by inserting after subsection (r) the following new subsection:</text> <quoted-block changed="added" display-inline="no-display-inline" id="idE56A0C1115324E93AD8A80DFB02DF21C" reported-display-style="italic" style="OLC"> <subsection id="HB27F3D4B2E714760A67631BA76695610"><enum>(s)</enum><header>Disallowance of FDIC premiums paid by certain large financial institutions</header> <paragraph id="H75FBF606CC3E486487C556FC0C3B4327"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">No deduction shall be allowed for the applicable percentage of any FDIC premium paid or incurred by the taxpayer.</text> </paragraph> +<paragraph id="H9F7E398DF9EA499F82E6EF1F14E19226"><enum>(2)</enum><header>Exception for small institutions</header><text display-inline="yes-display-inline">Paragraph (1) shall not apply to any taxpayer for any taxable year if the total consolidated assets of such taxpayer (determined as of the close of such taxable year) do not exceed $10,000,000,000.</text> </paragraph> <paragraph id="HDED8DDD531A64C15BE010503C54E4E68"><enum>(3)</enum><header>Applicable percentage</header><text>For purposes of this subsection, the term <quote>applicable percentage</quote> means, with respect to any taxpayer for any taxable year, the ratio (expressed as a percentage but not greater than 100 percent) which—</text> +<subparagraph id="HABF1FA8256374F2D94BD84250F798879"><enum>(A)</enum><text>the excess of—</text> <clause id="HB611634E8CA641B2BA3F80E8F4BC76AB"><enum>(i)</enum><text>the total consolidated assets of such taxpayer (determined as of the close of such taxable year), over</text> </clause> +<clause id="HE5DAC1680D354D2EA3354DA18A3CBC75"><enum>(ii)</enum><text>$10,000,000,000, bears to</text> </clause></subparagraph> <subparagraph id="HD8E3A08F29324928A438136393210519"><enum>(B)</enum><text>$40,000,000,000.</text> </subparagraph></paragraph> +<paragraph id="HE65906118D65442092B78EFD9E95A04F"><enum>(4)</enum><header>FDIC premiums</header><text>For purposes of this subsection, the term <quote>FDIC premium</quote> means any assessment imposed under section 7(b) of the Federal Deposit Insurance Act (<external-xref legal-doc="usc" parsable-cite="usc/12/1817">12 U.S.C. 1817(b)</external-xref>).</text> </paragraph> <paragraph id="H204AB5D8EA754665B30712587EBE6001"><enum>(5)</enum><header>Total consolidated assets</header><text>For purposes of this subsection, the term <quote>total consolidated assets</quote> has the meaning given such term under section 165 of the Dodd-Frank Wall Street Reform and Consumer Protection Act (<external-xref legal-doc="usc" parsable-cite="usc/12/5365">12 U.S.C. 5365</external-xref>).</text> </paragraph> +<paragraph id="HBB550AA7CD0A42ACAD23ECA853CD89D4"><enum>(6)</enum><header>Aggregation rule</header> +<subparagraph id="H6D1BF07041D44677B4A3078E07BBDCFD"><enum>(A)</enum><header>In general</header><text>Members of an expanded affiliated group shall be treated as a single taxpayer for purposes of applying this subsection.</text> </subparagraph> <subparagraph id="H86B3325234A549FE9A91465C3DD10312"><enum>(B)</enum><header>Expanded affiliated group</header> <clause id="id31A53182326A495CA8B1C8D50AFEFF56"><enum>(i)</enum><header>In general</header><text display-inline="yes-display-inline">For purposes of this paragraph, the term <quote>expanded affiliated group</quote> means an affiliated group as defined in section 1504(a), determined—</text> +<subclause id="HD89792C91BE34E2A81EEAC91A9192A45"><enum>(I)</enum><text>by substituting <quote>more than 50 percent</quote> for <quote>at least 80 percent</quote> each place it appears, and</text> </subclause> <subclause id="H416B30FA1E9B4895BE801958B0FC2A13"><enum>(II)</enum><text display-inline="yes-display-inline">without regard to paragraphs (2) and (3) of section 1504(b).</text> </subclause></clause> +<clause id="id283E254FE94C4920B6D983A3AC61C958"><enum>(ii)</enum><header>Control of non-corporate entities</header><text>A partnership or any other entity (other than a corporation) shall be treated as a member of an expanded affiliated group if such entity is controlled (within the meaning of section 954(d)(3)) by members of such group (including any entity treated as a member of such group by reason of this clause).</text></clause></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection id="HF9A46C1620B746D6B353C921CDF18FC9"><enum>(b)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2017.</text> </subsection></section> +<section commented="no" id="H52810A2B2851410AAE87FC21AE076CDE"><enum>13532.</enum><header>Repeal of advance refunding bonds</header> +<subsection commented="no" id="H4C11C5CA4E254FC5B9F20B3CFD6F762F"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Paragraph (1) of <external-xref legal-doc="usc" parsable-cite="usc/26/149">section 149(d)</external-xref> is amended by striking <quote>as part of an issue described in paragraph (2), (3), or (4).</quote> and inserting <quote>to advance refund another bond.</quote>.</text> </subsection> <subsection commented="no" id="HEE1EDEB2721F4BCCA28B33BF665ED214"><enum>(b)</enum><header>Conforming amendments</header> <paragraph commented="no" id="H53794072EBFA4F91A9E097AFD5D2E790"><enum>(1)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/149">Section 149(d)</external-xref> is amended by striking paragraphs (2), (3), (4), and (6) and by redesignating paragraphs (5) and (7) as paragraphs (2) and (3).</text> </paragraph> +<paragraph commented="no" id="H6B3B9AC1AED344928F25F18D1618362E"><enum>(2)</enum><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/148">Section 148(f)(4)(C)</external-xref> is amended by striking clause (xiv) and by redesignating clauses (xv) to (xvii) as clauses (xiv) to (xvi).</text> </paragraph></subsection> <subsection commented="no" id="H91AC34E907014064AC4704532766C311"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to advance refunding bonds issued after December 31, 2017.</text> </subsection></section> +<section id="HDC656F3764E541D7A23A9646E19DFFAF"><enum>13533.</enum><header>Cost basis of specified securities determined without regard to identification</header> +<subsection id="HD9DDE72CA7014079B87341397B5AE63E"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/1012">Section 1012</external-xref> is amended by adding at the end the following new subsection:</text> <quoted-block changed="added" display-inline="no-display-inline" id="H805E61C532F34602B868A2675F117167" reported-display-style="italic" style="OLC"> <subsection id="H228179355F83446CB7524E7F4408D2F5"><enum>(e)</enum><header>Cost basis of specified securities determined without regard to identification</header> <paragraph id="id4D155AACA2854D389A787E6955B236E9"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">Unless the Secretary permits the use of an average basis method for determining cost, in the case of the sale, exchange, or other disposition of a specified security (within the meaning of section 6045(g)(3)(B)), the basis (and holding period) of such security shall be determined on a first-in first-out basis.</text> </paragraph> +<paragraph id="id95452045F4E4492CAE6C1A6C025C5C77"><enum>(2)</enum><header>Exception</header><text display-inline="yes-display-inline">In the case of a sale, exchange, or other disposition of a specified security by a regulated investment company (as defined in section 851(a)), paragraph (1) shall not apply.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection id="H670996ECAE674DB6BA0A7FBC2C9037F4"><enum>(b)</enum><header>Conforming amendments</header> <paragraph id="H2589703F020E4C5B89D2BD48C58BB323"><enum>(1)</enum><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/1012">Section 1012(c)(1)</external-xref> is amended by striking <quote>the conventions prescribed by regulations under this section</quote> and inserting <quote>the method applicable for determining the cost of such security</quote>.</text> </paragraph> +<paragraph id="HE344FC7FA33644EF93D559216579BB41"><enum>(2)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/1012">Section 1012(c)(2)(A)</external-xref> is amended by inserting <quote>(as in effect prior to the enactment of the <short-title>Tax Cuts and Jobs Act</short-title>)</quote> after <quote>this section</quote>.</text> </paragraph> <paragraph id="H1702DDAFCD25490F82F68440A54E4D7B"><enum>(3)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/6045">Section 6045(g)(2)(B)(i)(I)</external-xref> is amended by striking <quote>unless the customer notifies the broker by means of making an adequate identification of the stock sold or transferred</quote>.</text> </paragraph></subsection> +<subsection id="H5D263045674F4AA589AB719C8BF76FD5"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to sales, exchanges, and other dispositions after December 31, 2017.</text> </subsection></section></subpart> <subpart id="idCEEEEB552488495991FD94B1E07406ED" style="OLC"><enum>D</enum><header>S Corporations</header> <section commented="no" id="H1FE70DFD9B384024975CF85A2CD6F25D"><enum>13541.</enum><header>Expansion of qualifying beneficiaries of an electing small business trust</header> <subsection commented="no" id="HE21959475B23481281B505682F7C04A7"><enum>(a)</enum><header>No look-Through for eligibility purposes</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/1361">Section 1361(c)(2)(B)(v)</external-xref> is amended by adding at the end the following new sentence: <quote>This clause shall not apply for purposes of subsection (b)(1)(C).</quote>.</text> </subsection> +<subsection commented="no" display-inline="no-display-inline" id="HDA5DFAA332AC4DD8B7E2F572A62B0617"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall take effect on January 1, 2018.</text> </subsection></section> <section commented="no" id="H5563D70F1A1C470D8CC4DF1EACB8B8B8"><enum>13542.</enum><header>Charitable contribution deduction for electing small business trusts</header> <subsection commented="no" id="H04E7951CC7A84BA0A98D0CB937EACF58"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/641">Section 641(c)(2)</external-xref> is amended by inserting after subparagraph (D) the following new subparagraph:</text> +<quoted-block changed="added" id="H4F0E4A3363FF40399D500040EB89A7A2" reported-display-style="italic" style="OLC"> +<subparagraph commented="no" id="HB591E25B9BC244EF9AB24A58935424AA"><enum>(E)</enum> +<clause commented="no" display-inline="yes-display-inline" id="H3240F85CFF1242D8A56920699F78E512"><enum>(i)</enum><text>Section 642(c) shall not apply.</text> </clause> <clause changed="added" commented="no" id="H6E9A413B90EF48BEB5552457801CE693" indent="up1" reported-display-style="italic"><enum>(ii)</enum><text>For purposes of section 170(b)(1)(G), adjusted gross income shall be computed in the same manner as in the case of an individual, except that the deductions for costs which are paid or incurred in connection with the administration of the trust and which would not have been incurred if the property were not held in such trust shall be treated as allowable in arriving at adjusted gross income.</text></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection commented="no" display-inline="no-display-inline" id="H60E3780D5B5A4068BE95F4135AE9F659"><enum>(b)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendment made by this section shall apply to taxable years beginning after December 31, 2017.</text> </subsection></section> <section id="HF9ABBF130C3E46D7A29B25EE2E21FA5C"><enum>13543.</enum><header>Modification of treatment of S corporation conversions to C corporations</header> <subsection id="id647d46929bc843699dd4cdfdf9efaa97"><enum>(a)</enum><header>Adjustments attributable to conversion from s corporation to c corporation</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/481">Section 481</external-xref> is amended by adding at the end the following new sub-section:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="ida6381553f1d148bca9f710e7927699ca" reported-display-style="italic" style="OLC"> +<subsection id="id4131f1b55f244a5994fdc07266d30ee0"><enum>(d)</enum><header>Adjustments attributable to conversion from s corporation to c corporation</header> +<paragraph commented="no" display-inline="yes-display-inline" id="idF8BC053BC5E64D76BC8969E1629E0D27"><enum>(1)</enum><text>IN GENERAL.—In the case of an eligible terminated S corporation, any increase in tax under this chapter by reason of an adjustment required by subsection (a)(2), and which is attributable to such corporation’s revocation described in paragraph (2)(A)(ii), shall be taken into account ratably during the 6-taxable year period beginning with the year of change.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection id="id7C06DF8C8A0745B8B9339DCC3AC8C178"><enum>(b)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/1371">Section 1371</external-xref> is amended by adding at the end the following new subsection:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="HBFE6FBDDE4814C69A7217B9069440ED7" reported-display-style="italic" style="OLC"> +<subsection commented="no" display-inline="no-display-inline" id="HE2A6D23226FA4B85A3D76993C5B7669C"><enum>(f)</enum><header>Cash distributions following post-termination transition period</header> +<paragraph commented="no" display-inline="no-display-inline" id="id5BB709F3184F42B4A36BAE04DAB577AC"><enum>(1)</enum><header>In general</header><text>In the case of a distribution of money by an eligible terminated S corporation after the post-termination transition period, the accumulated adjustments account shall be allocated to such distribution, and the distribution shall be chargeable to accumulated earnings and profits, in the same ratio as the amount of such accumulated adjustments account bears to the amount of such accumulated earnings and profits.</text> </paragraph> <paragraph id="idEB1F79B56E694A0997B9B15BC6255454"><enum>(2)</enum><header>Eligible terminated S corporation</header><text>For purposes of this subsection, the term <quote>eligible terminated S corporation</quote> means any C corporation—</text> +<subparagraph id="id77933A44D5064706B318EF64785F0A65"><enum>(A)</enum><text>which—</text> <clause id="id10766D8D7D634BCB9001AEA880026221"><enum>(i)</enum><text>was an S corporation on the day before the date of the enactment of the <short-title>Tax Cuts and Jobs Act</short-title>, and</text> </clause> +<clause id="idEC9A9C187F7843FF9A8E42121F7C8DFA"><enum>(ii)</enum><text>during the 2-year period beginning on the date of such enactment makes a revocation of its election under section 1362(a), and</text> </clause></subparagraph> <subparagraph id="id983B2410484B4035AC2CB5CB2955DAFE"><enum>(B)</enum><text>the owners of the stock of which, determined on the date such revocation is made, are the same owners (and in identical proportions) as on the date of such enactment.</text></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection id="id3BCC8573DEAC4BAB9CA4ED46871ABDE0"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to distributions after the date of the enactment of this Act.</text> </subsection></section></subpart></part> <part id="id7106B407CC3C40698B0E72B53CB53DE8" style="OLC"><enum>VII</enum><header>Employment</header> <subpart id="id502ABB77CD1A4A03A085CBE8E2F10C62" style="OLC"><enum>A</enum><header>Compensation</header> <section id="HD41CDA4A98114714AFA8F2D0C20C0F1A" section-type="subsequent-section"><enum>13601.</enum><header>Modification of limitation on excessive employee remuneration</header> <subsection id="H8F645D743D4E4741B8C5AFE682F96417"><enum>(a)</enum><header>Repeal of performance-based compensation and commission exceptions for limitation on excessive employee remuneration</header> <paragraph id="H7171BDC82F4C438A988A837A2AF6B799"><enum>(1)</enum><header>In general</header><text>Paragraph (4) of <external-xref legal-doc="usc" parsable-cite="usc/26/162">section 162(m)</external-xref> is amended by striking subparagraphs (B) and (C) and by redesignating subparagraphs (D), (E), (F), and (G) as subparagraphs (B), (C), (D), and (E), respectively.</text> </paragraph> +<paragraph id="HD89F38C20E11488F9D720758AC536D66"><enum>(2)</enum><header>Conforming amendments</header> +<subparagraph id="H5B27130133EB4E88B319E840E6E09F9A"><enum>(A)</enum><text>Paragraphs (5)(E) and (6)(D) of section 162(m) are each amended by striking <quote>subparagraphs (B), (C), and (D)</quote> and inserting <quote>subparagraph (B)</quote>.</text> </subparagraph> <subparagraph id="HBC50E03CB54C43C5ADC57DD733F3C85B"><enum>(B)</enum><text>Paragraphs (5)(G) and (6)(G) of section 162(m) are each amended by striking <quote>(F) and (G)</quote> and inserting <quote>(D) and (E)</quote>.</text> </subparagraph></paragraph></subsection> +<subsection id="H11BE029FF891447F98E49F819072CA79"><enum>(b)</enum><header>Modification of definition of covered employees</header><text>Paragraph (3) of <external-xref legal-doc="usc" parsable-cite="usc/26/162">section 162(m)</external-xref> is amended—</text> <paragraph id="H413809C2962948DEA41D416703634B6D"><enum>(1)</enum><text>in subparagraph (A), by striking <quote>as of the close of the taxable year, such employee is the chief executive officer of the taxpayer or is</quote> and inserting <quote>such employee is the principal executive officer or principal financial officer of the taxpayer at any time during the taxable year, or was</quote>,</text> </paragraph> +<paragraph id="HA0FCB9D922984B03A548D048E8E022EE"><enum>(2)</enum><text>in subparagraph (B)—</text> <subparagraph id="HC603264A8A4446C9B618F6313744866A"><enum>(A)</enum><text>by striking <quote>4</quote> and inserting <quote>3</quote>, and</text> </subparagraph> +<subparagraph id="H66C6CBC9F5E043D6A39655413F93B2BB"><enum>(B)</enum><text>by striking <quote>(other than the chief executive officer)</quote> and inserting <quote>(other than any individual described in subparagraph (A))</quote>, and</text> </subparagraph></paragraph> <paragraph id="HD1CA939CB3D2462D9654904583FF387D"><enum>(3)</enum><text>by striking <quote>or</quote> at the end of subparagraph (A), by striking the period at the end of subparagraph (B) and inserting <quote>, or</quote>, and by adding at the end the following:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="H42042D7550B84155B15099EFDD70DE02" reported-display-style="italic" style="OLC"> +<subparagraph commented="no" display-inline="no-display-inline" id="HE12B8AF6D5DE45EFBF39AB3140948E63"><enum>(C)</enum><text display-inline="yes-display-inline">was a covered employee of the taxpayer (or any predecessor) for any preceding taxable year beginning after December 31, 2016.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph></subsection> <subsection id="idf52cfc44454f4c419a10b4b60f4da8b5"><enum>(c)</enum><header>Expansion of applicable employer</header> <paragraph id="id8673BD5B270F471BB772CBCE48A8FC65"><enum>(1)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/162">Section 162(m)(2)</external-xref> is amended to read as follows:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="idaf33bff6ae3c418cbf5e5d8c1dd4a552" reported-display-style="italic" style="OLC"> +<paragraph id="id667701b9602941b5b699b91fb83db806"><enum>(2)</enum><header>Publicly held corporation</header><text>For purposes of this subsection, the term <term>publicly held corporation</term> means any corporation which is an issuer (as defined in section 3 of the Securities Exchange Act of 1934 (<external-xref legal-doc="usc" parsable-cite="usc/15/78c">15 U.S.C. 78c</external-xref>))—</text> <subparagraph id="id9248eaf708304daf84158d2ab2a08a49"><enum>(A)</enum><text>the securities of which are required to be registered under section 12 of such Act (<external-xref legal-doc="usc" parsable-cite="usc/15/78l">15 U.S.C. 78l</external-xref>), or</text> </subparagraph> +<subparagraph id="ida1115158f15545778b114ff9bd3e2350"><enum>(B)</enum><text>that is required to file reports under section 15(d) of such Act (<external-xref legal-doc="usc" parsable-cite="usc/15/78o">15 U.S.C. 78o(d)</external-xref>).</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> <paragraph id="id56DC704BE8C64FD5B2E5A3F3CEEB4CEA"><enum>(2)</enum><header>Conforming amendment</header><text>Section 162(m)(3), as amended by subsection (b), is amended by adding at the end the following flush sentence:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="id618297E6DF0C47E886F65403389710F4" reported-display-style="italic" style="OLC"> +<quoted-block-continuation-text quoted-block-continuation-text-level="paragraph">Such term shall include any employee who would be described in subparagraph (B) if the reporting described in such subparagraph were required as so described.</quoted-block-continuation-text><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph></subsection> +<subsection id="H09FA144197FD4561AA5C64C649918072"><enum>(d)</enum><header>Special rule for remuneration paid to beneficiaries, etc</header><text>Paragraph (4) of section 162(m), as amended by subsection (a), is amended by adding at the end the following new subparagraph:</text> <quoted-block changed="added" display-inline="no-display-inline" id="H8D01F9BF7EF84B5DAA569B8AF98590AF" reported-display-style="italic" style="OLC"> <subparagraph id="H63F22CE7CF9C4F198799579BD04283EA"><enum>(F)</enum><header>Special rule for remuneration paid to beneficiaries, etc</header><text display-inline="yes-display-inline">Remuneration shall not fail to be applicable employee remuneration merely because it is includible in the income of, or paid to, a person other than the covered employee, including after the death of the covered employee.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection id="H7832E51469AE45BB8E9DB82E9C91CB31"><enum>(e)</enum><header>Effective date</header> +<paragraph id="idBD47D68D68CF462FB6A6A82235FD4C4F"><enum>(1)</enum><header>In general</header><text>Except as provided in paragraph (2), the amendments made by this section shall apply to taxable years beginning after December 31, 2017.</text> </paragraph> <paragraph commented="no" id="id1EF95C625E4E4B42BD63C40625586EAF"><enum>(2)</enum><header>Exception for binding contracts</header><text>The amendments made by this section shall not apply to remuneration which is pursuant to a written binding contract which was in effect on November 2, 2017, and which was not modified in any material respect on or after such date.</text> </paragraph></subsection></section> +<section id="H7724413B6755472C837A3535B22BE11E"><enum>13602.</enum><header>Excise tax on excess tax-exempt organization executive compensation</header> +<subsection id="H1FB9048ADECC4199B0B25F36CE484BE2"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Subchapter D of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/42">chapter 42</external-xref> is amended by adding at the end the following new section:</text> <quoted-block changed="added" display-inline="no-display-inline" id="H83EC38581186422F8450EF75E3F91333" reported-display-style="italic" style="OLC"> <section id="H9213AFF267604AB39CFFCCCE16DB3E7D"><enum>4960.</enum><header>Tax on excess tax-exempt organization executive compensation</header> <subsection id="HCD76678BBEC747FB95DF1DEF2532B7C1"><enum>(a)</enum><header>Tax imposed</header><text display-inline="yes-display-inline">There is hereby imposed a tax equal to 20 percent of the sum of—</text> +<paragraph id="HD4D2AB076C68485D8EEDDDBB48594076"><enum>(1)</enum><text>so much of the remuneration paid (other than any excess parachute payment) by an applicable tax-exempt organization for the taxable year with respect to employment of any covered employee in excess of $1,000,000, plus</text> </paragraph> <paragraph id="H8859524815F64B94A1F2282A96FDCCDB"><enum>(2)</enum><text>any excess parachute payment paid by such an organization to any covered employee.</text> </paragraph><continuation-text continuation-text-level="subsection">For purposes of the preceding sentence, remuneration shall be treated as paid when there is no substantial risk of forfeiture of the rights to such remuneration.</continuation-text></subsection> +<subsection id="H12C53571770A498A985A2C27936C712E"><enum>(b)</enum><header>Liability for tax</header><text display-inline="yes-display-inline">The employer shall be liable for the tax imposed under subsection (a).</text> </subsection> <subsection id="H0E24098A5A5A41B9BD77A131FF313B66"><enum>(c)</enum><header>Definitions and special rules</header><text>For purposes of this section—</text> +<paragraph display-inline="no-display-inline" id="H3993699742A04A9996BC6F26993DC3BE"><enum>(1)</enum><header>Applicable tax-exempt organization</header><text>The term <term>applicable tax-exempt organization</term> means any organization which for the taxable year—</text> <subparagraph id="H97E8D6BCD1614F4E946A8EAEF113591C"><enum>(A)</enum><text>is exempt from taxation under section 501(a),</text> </subparagraph> +<subparagraph id="HE29CD3AC377C4AACA7FAF75CA4206D09"><enum>(B)</enum><text>is a farmers’ cooperative organization described in section 521(b)(1),</text> </subparagraph> <subparagraph id="HD1503FEF61F8427B985C1742AB956C65"><enum>(C)</enum><text display-inline="yes-display-inline">has income excluded from taxation under section 115(1), or</text> </subparagraph> +<subparagraph id="id767C232435D5437482428DAF8D5F0B05"><enum>(D)</enum><text>is a political organization described in section 527(e)(1).</text> </subparagraph></paragraph> <paragraph id="H0B24C36C347A4457B1FE01CDEA7D4627"><enum>(2)</enum><header>Covered employee</header><text>For purposes of this section, the term <term>covered employee</term> means any employee (including any former employee) of an applicable tax-exempt organization if the employee—</text> +<subparagraph id="H0E95C752603E42319B2A69403E87574F"><enum>(A)</enum><text>is one of the 5 highest compensated employees of the organization for the taxable year, or</text> </subparagraph> <subparagraph id="H7A92BFB0740049AE8104C58BA83EB870"><enum>(B)</enum><text>was a covered employee of the organization (or any predecessor) for any preceding taxable year beginning after December 31, 2016.</text> </subparagraph></paragraph> +<paragraph id="HA5A60156F89A4EC0AA3DC51ACCD8B4CC"><enum>(3)</enum><header>Remuneration</header><text>For purposes of this section, the term <quote>remuneration</quote> means wages (as defined in section 3401(a)), except that such term shall not include any designated Roth contribution (as defined in section 402A(c)) and shall include amounts required to be included in gross income under section 457(f).</text> </paragraph> <paragraph id="H6B7AABD9E2FB40EF9700E62AF4782CB5"><enum>(4)</enum><header>Remuneration from related organizations</header> <subparagraph id="HFFD6AAC81A514F38AB7CB89A399165F9"><enum>(A)</enum><header>In general</header><text>Remuneration of a covered employee by an applicable tax-exempt organization shall include any remuneration paid with respect to employment of such employee by any related person or governmental entity.</text> </subparagraph> +<subparagraph id="H866CE694F4664423A559441BEE3FB828"><enum>(B)</enum><header>Related organizations</header><text>A person or governmental entity shall be treated as related to an applicable tax-exempt organization if such person or governmental entity—</text> <clause id="H974803AB3CB042AB8EA1836F65D8786A"><enum>(i)</enum><text>controls, or is controlled by, the organization,</text> </clause> +<clause id="H586D9B8E497146128017060A8F2C7ED5"><enum>(ii)</enum><text>is controlled by one or more persons which control the organization,</text> </clause> <clause id="H94987BCDE5224472B4CE02CA6BA9866C"><enum>(iii)</enum><text>is a supported organization (as defined in section 509(f)(3)) during the taxable year with respect to the organization,</text> </clause> +<clause id="H0B47B49904AA48CE84F2A2C55DC6E96A"><enum>(iv)</enum><text>is a supporting organization described in section 509(a)(3) during the taxable year with respect to the organization, or</text> </clause> <clause id="HA1177FAF40AF47A4ADC82DC967A4C81E"><enum>(v)</enum><text display-inline="yes-display-inline">in the case of an organization which is a voluntary employees’ beneficiary association described in section 501(c)(9), establishes, maintains, or makes contributions to such voluntary employees’ beneficiary association.</text> </clause></subparagraph> +<subparagraph id="HF4AD2277AF594A8A8F584D3EEB04D60E"><enum>(C)</enum><header>Liability for tax</header><text>In any case in which remuneration from more than one employer is taken into account under this paragraph in determining the tax imposed by subsection (a), each such employer shall be liable for such tax in an amount which bears the same ratio to the total tax determined under subsection (a) with respect to such remuneration as—</text> <clause display-inline="no-display-inline" id="H007163CDABF24AB0890ED6401CE2D00A"><enum>(i)</enum><text>the amount of remuneration paid by such employer with respect to such employee, bears to</text> </clause> +<clause display-inline="no-display-inline" id="H0F79DA9509C1476E9CA047F1E39EA48C"><enum>(ii)</enum><text>the amount of remuneration paid by all such employers to such employee.</text> </clause></subparagraph></paragraph> <paragraph id="H1AAA0F03E3114C33B8C2B6841E0FC29D"><enum>(5)</enum><header>Excess parachute payment</header><text display-inline="yes-display-inline">For purposes of determining the tax imposed by subsection (a)(2)—</text> +<subparagraph id="HB382D3BC48B843F68FE9A94152729907"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">The term <term>excess parachute payment</term> means an amount equal to the excess of any parachute payment over the portion of the base amount allocated to such payment.</text> </subparagraph> <subparagraph id="HA3C9C74F171740C8998B59E513F552A2"><enum>(B)</enum><header>Parachute payment</header><text>The term <term>parachute payment</term> means any payment in the nature of compensation to (or for the benefit of) a covered employee if—</text> +<clause id="H0AF7D81A863E420DA76C2349B7E082AC"><enum>(i)</enum><text>such payment is contingent on such employee’s separation from employment with the employer, and</text> </clause> <clause id="HA0D60EADC8E24A5AB8502DA304125EA9"><enum>(ii)</enum><text>the aggregate present value of the payments in the nature of compensation to (or for the benefit of) such individual which are contingent on such separation equals or exceeds an amount equal to 3 times the base amount.</text> </clause><continuation-text continuation-text-level="subparagraph">Such term does not include any payment described in section 280G(b)(6) (relating to exemption for payments under qualified plans) or any payment made under or to an annuity contract described in section 403(b) or a plan described in section 457(b).</continuation-text></subparagraph> +<subparagraph id="HC25E23CB982B470B8676787963B4C54C"><enum>(C)</enum><header>Base amount</header><text>Rules similar to the rules of 280G(b)(3) shall apply for purposes of determining the base amount.</text> </subparagraph> <subparagraph id="H5E3051BAF6E7480EBF1653992F85581E"><enum>(D)</enum><header>Property transfers; present value</header><text>Rules similar to the rules of paragraphs (3) and (4) of section 280G(d) shall apply.</text> </subparagraph></paragraph> +<paragraph commented="no" id="H4EDA09944BA6412B84D57106D0F3C2BB"><enum>(6)</enum><header>Coordination with deduction limitation</header><text>Remuneration the deduction for which is not allowed by reason of section 162(m) shall not be taken into account for purposes of this section.</text> </paragraph></subsection> <subsection commented="no" id="id7C5309C4087648E4B06BC8856617AF14"><enum>(d)</enum><header>Regulations</header><text>The Secretary shall prescribe such regulations as may be necessary to prevent avoidance of the tax under this section, including regulations preventing employees from being misclassified as contractors or from being compensated through a pass-through or other entity to avoid such tax.</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection id="HD5F9D85AC877472E972970869B847556"><enum>(b)</enum><header>Clerical amendment</header><text display-inline="yes-display-inline">The table of sections for subchapter D of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/42">chapter 42</external-xref> is amended by adding at the end the following new item:</text> <quoted-block changed="added" display-inline="no-display-inline" id="H3E9D4582F2E44630A7E01995A36D26A2" reported-display-style="italic" style="OLC"> <toc changed="added" regeneration="no-regeneration" reported-display-style="italic"> <toc-entry level="section">Sec. 4960. Tax on excess tax-exempt organization executive compensation.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection id="H157A5DE847E74314A8343FC2234F91DE"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2017.</text> </subsection></section> +<section id="H2B4E92536195467DA4634AA9956EF6C1"><enum>13603.</enum><header>Treatment of qualified equity grants</header> +<subsection id="HCE414EFFF73C4CA7BF34E090466FBECF"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/83">Section 83</external-xref> is amended by adding at the end the following new subsection:</text> <quoted-block changed="added" display-inline="no-display-inline" id="H06FF70CF37CF436DB2FC55D84C67D35A" reported-display-style="italic" style="OLC"> <subsection id="H128EC072B6A3497B85384383CE4DDA53"><enum>(i)</enum><header>Qualified equity grants</header> <paragraph id="id49e81e1e8cd14ff0ab4dd2f4dccadd16"><enum>(1)</enum><header>In general</header><text>For purposes of this subtitle—</text> +<subparagraph id="id84570360511d499ab4142ad8e926bed9"><enum>(A)</enum><header>Timing of inclusion</header><text>If qualified stock is transferred to a qualified employee who makes an election with respect to such stock under this subsection, subsection (a) shall be applied by including the amount determined under such subsection with respect to such stock in income of the employee in the taxable year determined under subparagraph (B) in lieu of the taxable year described in subsection (a).</text> </subparagraph> <subparagraph id="idcaa980fbadcf4a41b0971f992bf783bd"><enum>(B)</enum><header>Taxable year determined</header><text>The taxable year determined under this subparagraph is the taxable year of the employee which includes the earliest of—</text> +<clause id="H291112607D7D43D6BF20B3E63785FC6E"><enum>(i)</enum><text>the first date such qualified stock becomes transferable (including, solely for purposes of this clause, becoming transferable to the employer),</text> </clause> <clause id="H84F138CEF074416A97E54C70D5FF4A9F"><enum>(ii)</enum><text>the date the employee first becomes an excluded employee,</text> </clause> +<clause commented="no" id="H62365C5F5F77411E8AE9331BE5408DF0"><enum>(iii)</enum><text>the first date on which any stock of the corporation which issued the qualified stock becomes readily tradable on an established securities market (as determined by the Secretary, but not including any market unless such market is recognized as an established securities market by the Secretary for purposes of a provision of this title other than this subsection),</text> </clause> <clause id="H06B38435192D4A4FBC2AB5D2E1B8BDCA"><enum>(iv)</enum><text>the date that is 5 years after the first date the rights of the employee in such stock are transferable or are not subject to a substantial risk of forfeiture, whichever occurs earlier, or</text> </clause> +<clause id="H5C2A751695944C33989619C52691BC9E"><enum>(v)</enum><text>the date on which the employee revokes (at such time and in such manner as the Secretary provides) the election under this subsection with respect to such stock.</text> </clause></subparagraph></paragraph> <paragraph commented="no" id="HA24FB05B17E94FDE937AB31A7F06F9D3"><enum>(2)</enum><header>Qualified stock</header> <subparagraph commented="no" id="HED74C723FE494A8195E94151DF296E39"><enum>(A)</enum><header>In general</header><text>For purposes of this subsection, the term <term>qualified stock</term> means, with respect to any qualified employee, any stock in a corporation which is the employer of such employee, if—</text> +<clause commented="no" id="H4BCB2A429F8A4859AFDDE3251DBBED99"><enum>(i)</enum><text>such stock is received—</text> <subclause commented="no" id="HF46ED117FFEA4C3AB54964E46A52D246"><enum>(I)</enum><text>in connection with the exercise of an option, or</text> </subclause> +<subclause commented="no" id="H625A6BABFAD943898E5231F44F1C86D1"><enum>(II)</enum><text>in settlement of a restricted stock unit, and</text> </subclause></clause> <clause commented="no" id="H11A5B3E8655247499C11F265D44E25BD"><enum>(ii)</enum><text>such option or restricted stock unit was granted by the corporation—</text> +<subclause commented="no" id="HB98FC5C160404EFFB350B0296D937F09"><enum>(I)</enum><text>in connection with the performance of services as an employee, and</text> </subclause> <subclause commented="no" id="H57CCD320ABF041A7B69E2CC34FB14B37"><enum>(II)</enum><text>during a calendar year in which such corporation was an eligible corporation.</text> </subclause></clause></subparagraph> +<subparagraph commented="no" id="H5534D8E3FEBD4C40A6B0105E74E836F7"><enum>(B)</enum><header>Limitation</header><text>The term <term>qualified stock</term> shall not include any stock if the employee may sell such stock to, or otherwise receive cash in lieu of stock from, the corporation at the time that the rights of the employee in such stock first become transferable or not subject to a substantial risk of forfeiture.</text> </subparagraph> <subparagraph commented="no" id="H05FD1294516742AE9C6F4B3B69A545ED"><enum>(C)</enum><header>Eligible corporation</header><text>For purposes of subparagraph (A)(ii)(II)—</text> +<clause commented="no" id="HE673CBDFC59F4AD28906E7D9AB69A88A"><enum>(i)</enum><header>In general</header><text>The term <term>eligible corporation</term> means, with respect to any calendar year, any corporation if—</text> <subclause commented="no" id="H256902192648442CB400B488236AB0CC"><enum>(I)</enum><text>no stock of such corporation (or any predecessor of such corporation) is readily tradable on an established securities market (as determined under paragraph (1)(B)(iii)) during any preceding calendar year, and</text> </subclause> +<subclause commented="no" id="H6B5836F211804A23BD1398B23637D990"><enum>(II)</enum><text>such corporation has a written plan under which, in such calendar year, not less than 80 percent of all employees who provide services to such corporation in the United States (or any possession of the United States) are granted stock options, or restricted stock units, with the same rights and privileges to receive qualified stock.</text> </subclause></clause> <clause commented="no" id="H547C22237F9A4166B84620863F0A5E3E"><enum>(ii)</enum><header>Same rights and privileges</header><text>For purposes of clause (i)(II)—</text> +<subclause commented="no" id="H91EFB6B3B51F466D9DA40AAB845F2B7B"><enum>(I)</enum><text>except as provided in subclauses (II) and (III), the determination of rights and privileges with respect to stock shall be made in a similar manner as under section 423(b)(5),</text> </subclause> <subclause commented="no" id="H5D8F5BFF54EB42B7B17F335AF2431260"><enum>(II)</enum><text>employees shall not fail to be treated as having the same rights and privileges to receive qualified stock solely because the number of shares available to all employees is not equal in amount, so long as the number of shares available to each employee is more than a de minimis amount, and</text> </subclause> +<subclause commented="no" id="H6920ABF70D0D4B6BB6B5371781426F98"><enum>(III)</enum><text>rights and privileges with respect to the exercise of an option shall not be treated as the same as rights and privileges with respect to the settlement of a restricted stock unit.</text> </subclause></clause> <clause commented="no" id="HB98C1E29E9B74A03B355075A9899AEB4"><enum>(iii)</enum><header>Employee</header><text>For purposes of clause (i)(II), the term <term>employee</term> shall not include any employee described in section 4980E(d)(4) or any excluded employee.</text> </clause> +<clause commented="no" id="HD983688199CC493F9D427CFD25702A96"><enum>(iv)</enum><header>Special rule for calendar years before 2018</header><text>In the case of any calendar year beginning before January 1, 2018, clause (i)(II) shall be applied without regard to whether the rights and privileges with respect to the qualified stock are the same.</text> </clause></subparagraph></paragraph> <paragraph commented="no" id="H69E07B357ADA42ED95D22B5483C81A5F"><enum>(3)</enum><header>Qualified employee; excluded employee</header><text>For purposes of this subsection—</text> +<subparagraph commented="no" id="HF3BEB112EF3C47449EEC0199F5E57561"><enum>(A)</enum><header>In general</header><text>The term <term>qualified employee</term> means any individual who—</text> <clause commented="no" id="H1EE16022FAA34EC1B8A23FC1F434A282"><enum>(i)</enum><text>is not an excluded employee, and</text> </clause> +<clause id="H1AD076074AC840F78B434F646F99C291"><enum>(ii)</enum><text>agrees in the election made under this subsection to meet such requirements as are determined by the Secretary to be necessary to ensure that the withholding requirements of the corporation under chapter 24 with respect to the qualified stock are met.</text> </clause></subparagraph> <subparagraph id="HC562BE131A01465199EE8929420D8DB3"><enum>(B)</enum><header>Excluded employee</header><text>The term <term>excluded employee</term> means, with respect to any corporation, any individual—</text> +<clause id="H4154411B4C3A445D8CD11C855535CD99"><enum>(i)</enum><text>who was a 1-percent owner (within the meaning of section 416(i)(1)(B)(ii)) at any time during the 10 preceding calendar years,</text> </clause> <clause id="H78A9232490874737A3F943CD8B0E1EA9"><enum>(ii)</enum><text>who is or has been at any prior time—</text> +<subclause id="H4092DDA52AE6444983D11566A1165A78"><enum>(I)</enum><text>the chief executive officer of such corporation or an individual acting in such a capacity, or</text> </subclause> <subclause id="H4C9D48610956436386317AA3F0B6DCC6"><enum>(II)</enum><text>the chief financial officer of such corporation or an individual acting in such a capacity,</text> </subclause></clause> +<clause id="H43183FD072E24052BFE9AD6779A7A376"><enum>(iii)</enum><text>who bears a relationship described in section 318(a)(1) to any individual described in subclause (I) or (II) of clause (ii), or</text> </clause> <clause id="HD48523825141435883D5D765F7769D97"><enum>(iv)</enum><text>who was for any of the 10 preceding taxable years one of the 4 highest compensated officers of such corporation, determined with respect to each such taxable year on the basis of the shareholder disclosure rules for compensation under the Securities Exchange Act of 1934 (as if such rules applied to such corporation).</text> </clause></subparagraph></paragraph> +<paragraph commented="no" id="H3E9D166B94D14198A99C26107FF86684"><enum>(4)</enum><header>Election</header> +<subparagraph commented="no" id="H88A9C5FC5FAA49A79E61DE71F5744FC1"><enum>(A)</enum><header>Time for making election</header><text>An election with respect to qualified stock shall be made under this subsection no later than 30 days after the first date the rights of the employee in such stock are transferable or are not subject to a substantial risk of forfeiture, whichever occurs earlier, and shall be made in a manner similar to the manner in which an election is made under subsection (b).</text> </subparagraph> <subparagraph id="H1BD7BC08F52C45EA8C2D29CFB790225C"><enum>(B)</enum><header>Limitations</header><text>No election may be made under this section with respect to any qualified stock if—</text> +<clause id="H2F6D4C9A85CA4B1E80EDA397BC55A047"><enum>(i)</enum><text>the qualified employee has made an election under subsection (b) with respect to such qualified stock,</text> </clause> <clause id="H3C84DCAC818C438EB701D582C0ED03A7"><enum>(ii)</enum><text>any stock of the corporation which issued the qualified stock is readily tradable on an established securities market (as determined under paragraph (1)(B)(iii)) at any time before the election is made, or</text> </clause> +<clause id="HD5D6C2CA98CD47A8AA5A0B4D12349FD2"><enum>(iii)</enum><text display-inline="yes-display-inline">such corporation purchased any of its outstanding stock in the calendar year preceding the calendar year which includes the first date the rights of the employee in such stock are transferable or are not subject to a substantial risk of forfeiture, unless—</text> <subclause id="H7E8EE990502149FB86170DA2A274F015"><enum>(I)</enum><text>not less than 25 percent of the total dollar amount of the stock so purchased is deferral stock, and</text> </subclause> +<subclause id="H11D972CB0E4843869A0DD59570BDFDB2"><enum>(II)</enum><text>the determination of which individuals from whom deferral stock is purchased is made on a reasonable basis.</text> </subclause></clause></subparagraph> <subparagraph commented="no" id="HDA7BE3B293E341EEAF845C02071A05A4"><enum>(C)</enum><header>Definitions and special rules related to limitation on stock redemptions</header> <clause id="HB736507A319E492BBD2A4958B025F84E"><enum>(i)</enum><header>Deferral stock</header><text>For purposes of this paragraph, the term <quote>deferral stock</quote> means stock with respect to which an election is in effect under this subsection.</text> </clause> +<clause commented="no" id="H8290D0A6ABAD4A5EB5E285902E4AC85A"><enum>(ii)</enum><header>Deferral stock with respect to any individual not taken into account if individual holds deferral stock with longer deferral period</header><text>Stock purchased by a corporation from any individual shall not be treated as deferral stock for purposes of subparagraph (B)(iii) if such individual (immediately after such purchase) holds any deferral stock with respect to which an election has been in effect under this subsection for a longer period than the election with respect to the stock so purchased.</text> </clause> <clause id="H63918173C3CB44AFA918887657F28F37"><enum>(iii)</enum><header>Purchase of all outstanding deferral stock</header><text>The requirements of subclauses (I) and (II) of subparagraph (B)(iii) shall be treated as met if the stock so purchased includes all of the corporation’s outstanding deferral stock.</text> </clause> +<clause commented="no" id="HC6516BC8FBD643B2BF86599E8A81274E"><enum>(iv)</enum><header>Reporting</header><text display-inline="yes-display-inline">Any corporation which has outstanding deferral stock as of the beginning of any calendar year and which purchases any of its outstanding stock during such calendar year shall include on its return of tax for the taxable year in which, or with which, such calendar year ends the total dollar amount of its outstanding stock so purchased during such calendar year and such other information as the Secretary requires for purposes of administering this paragraph.</text> </clause></subparagraph></paragraph> <paragraph commented="no" id="H66216914C24041BEB1D9F85BA3E64AAE"><enum>(5)</enum><header>Controlled groups</header><text>For purposes of this subsection, all persons treated as a single employer under section 414(b) shall be treated as 1 corporation.</text> </paragraph> +<paragraph id="HBBA9D60593454D1588EEB76D829B8BFB"><enum>(6)</enum><header>Notice requirement</header><text>Any corporation which transfers qualified stock to a qualified employee shall, at the time that (or a reasonable period before) an amount attributable to such stock would (but for this subsection) first be includible in the gross income of such employee—</text> <subparagraph id="H27DB3B363A654DE3B0EA8AA412246CDC"><enum>(A)</enum><text>certify to such employee that such stock is qualified stock, and</text> </subparagraph> +<subparagraph commented="no" id="H13592F3240DD4273B67FD6613FE6AAA0"><enum>(B)</enum><text>notify such employee—</text> <clause id="H0432BB5D8F924A60A05BC1DA9F6AF6FA"><enum>(i)</enum><text>that the employee may be eligible to elect to defer income on such stock under this subsection, and</text> </clause> +<clause commented="no" id="H83B59B05761440229E44DD27DC9C05F7"><enum>(ii)</enum><text>that, if the employee makes such an election—</text> <subclause id="H83F9AC1C2C6A4FBA932E0E7F88C3EA2A"><enum>(I)</enum><text>the amount of income recognized at the end of the deferral period will be based on the value of the stock at the time at which the rights of the employee in such stock first become transferable or not subject to substantial risk of forfeiture, notwithstanding whether the value of the stock has declined during the deferral period,</text> </subclause> +<subclause id="HF656E41E21D047718A337DAB002F9C62"><enum>(II)</enum><text>the amount of such income recognized at the end of the deferral period will be subject to withholding under section 3401(i) at the rate determined under section 3402(t), and</text> </subclause> <subclause id="H91C473E734CD4B9EAD1A74A1F5023484"><enum>(III)</enum><text>the responsibilities of the employee (as determined by the Secretary under paragraph (3)(A)(ii)) with respect to such withholding.</text> </subclause></clause></subparagraph></paragraph> +<paragraph id="HD899BCC2B3CF4C448090AE46E2482387"><enum>(7)</enum><header>Restricted stock units</header><text display-inline="yes-display-inline">This section (other than this subsection), including any election under subsection (b), shall not apply to restricted stock units.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection id="HB525C22769FA4ED392E230FA360E8E42"><enum>(b)</enum><header>Withholding</header> <paragraph id="HF2C570DABC654498B9D7FC5940F0C1A9"><enum>(1)</enum><header>Time of withholding</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/3401">Section 3401</external-xref> is amended by adding at the end the following new subsection:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="H553E915AAC90435492919F5E0D6E8D5D" reported-display-style="italic" style="OLC"> +<subsection id="H56C265771B074AF7B320D87406524AFE"><enum>(i)</enum><header>Qualified stock for which an election is in effect under section <enum-in-header>83(i)</enum-in-header></header><text>For purposes of subsection (a), qualified stock (as defined in section 83(i)) with respect to which an election is made under section 83(i) shall be treated as wages—</text> <paragraph commented="no" display-inline="no-display-inline" id="HA1FAE2F2A4C14139B0250428E86D7CA2"><enum>(1)</enum><text display-inline="yes-display-inline">received on the earliest date described in section 83(i)(1)(B), and</text> </paragraph> +<paragraph commented="no" display-inline="no-display-inline" id="H07A864EAF89A422287CFAE479D282241"><enum>(2)</enum><text display-inline="yes-display-inline">in an amount equal to the amount included in income under section 83 for the taxable year which includes such date.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> <paragraph id="H2911E170C1FA452D8CDFBB8835E8B6E7"><enum>(2)</enum><header>Amount of withholding</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/3402">Section 3402</external-xref> is amended by adding at the end the following new subsection:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="HD0C5098480564375A231997DC2B6B0DC" reported-display-style="italic" style="OLC"> +<subsection id="HDBC477F05DA84D9FB9AD1D79B956BC8F"><enum>(t)</enum><header>Rate of withholding for certain stock</header><text>In the case of any qualified stock (as defined in section 83(i)(2)) with respect to which an election is made under section 83(i)—</text> <paragraph id="H5723E9BAA2C9448DB0538E8D511099E7"><enum>(1)</enum><text>the rate of tax under subsection (a) shall not be less than the maximum rate of tax in effect under section 1, and</text> </paragraph> +<paragraph id="HE82092EAFA744A319DB03677F8601C9D"><enum>(2)</enum><text>such stock shall be treated for purposes of section 3501(b) in the same manner as a non-cash fringe benefit.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph></subsection> <subsection id="H5F164B8531FB4679A003A61E5EFD51DC"><enum>(c)</enum><header>Coordination with other deferred compensation rules</header> <paragraph commented="no" id="HA5F4BCFEE37F425C9A2592AB39BDB884"><enum>(1)</enum><header>Election to apply deferral to statutory options</header> <subparagraph commented="no" id="HE4E512A0B993461EA5B95CB6FA881ED5"><enum>(A)</enum><header>Incentive stock options</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/422">Section 422(b)</external-xref> is amended by adding at the end the following: <quote>Such term shall not include any option if an election is made under section 83(i) with respect to the stock received in connection with the exercise of such option.</quote>.</text> </subparagraph> +<subparagraph commented="no" id="H8ED6B003963B4486882F45DB6711727F"><enum>(B)</enum><header>Employee stock purchase plans</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/423">Section 423</external-xref> is amended—</text> <clause commented="no" id="id795041C1A2D644D38778117F9F6D5B36"><enum>(i)</enum><text>by adding at the end of subsection (a) the following flush sentence:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="H7AD5754CE22F44CD88603737408FBF6E" reported-display-style="italic" style="OLC"> +<quoted-block-continuation-text quoted-block-continuation-text-level="subsection">The preceding sentence shall not apply to any share of stock with respect to which an election is made under section 83(i).</quoted-block-continuation-text><after-quoted-block>, and</after-quoted-block></quoted-block> </clause> +<clause id="idB70A0397214C42629D7DB672967791CA"><enum>(ii)</enum><text>in subsection (b)(5), by striking <quote>and</quote> before <quote>the plan</quote> and by inserting <quote>, and the rules of section 83(i) shall apply in determining which employees have a right to make an election under such section</quote> before the semicolon at the end.</text> </clause></subparagraph></paragraph> <paragraph commented="no" id="HD58410317C1743B9AEB9D1D6B4DACB97"><enum>(2)</enum><header>Exclusion from definition of nonqualified deferred compensation plan</header><text>Subsection (d) of <external-xref legal-doc="usc" parsable-cite="usc/26/409A">section 409A</external-xref> is amended by adding at the end the following new paragraph:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="H1089DE22F69E44729D985D0600287D8C" reported-display-style="italic" style="OLC"> +<paragraph commented="no" id="H9F7FC8C0323A4FA9A46FE38DE8D6D67B"><enum>(7)</enum><header>Treatment of qualified stock</header><text>An arrangement under which an employee may receive qualified stock (as defined in section 83(i)(2)) shall not be treated as a nonqualified deferred compensation plan solely because of an employee’s election, or ability to make an election, to defer recognition of income under section 83(i).</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph></subsection> <subsection id="H143D3C00B42D4A83995E506F3A2F3F1C"><enum>(d)</enum><header>Information reporting</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/6051">Section 6051(a)</external-xref> is amended by striking <quote>and</quote> at the end of paragraph (14)(B), by striking the period at the end of paragraph (15) and inserting a comma, and by inserting after paragraph (15) the following new paragraphs:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="H2233302B84594894B47558A67C5BA1BA" reported-display-style="italic" style="OLC"> +<paragraph id="HC6ABD2BFE97D4B5BBF7AD08771887F54"><enum>(16)</enum><text>the amount includible in gross income under subparagraph (A) of section 83(i)(1) with respect to an event described in subparagraph (B) of such section which occurs in such calendar year, and</text> </paragraph> <paragraph id="H34D1543CCC584655B6B7F6680AA6C827"><enum>(17)</enum><text>the aggregate amount of income which is being deferred pursuant to elections under section 83(i), determined as of the close of the calendar year.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection id="H5DDE8F10495146E0BC7B0D2314FDE7A0"><enum>(e)</enum><header>Penalty for failure of employer To provide notice of tax consequences</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/6652">Section 6652</external-xref> is amended by adding at the end the following new subsection:</text> <quoted-block changed="added" display-inline="no-display-inline" id="HBF700ACE5FCE4407BEF95EDDC7CE0A2E" reported-display-style="italic" style="OLC"> <subsection id="HE4576455E3E94072AF9414B0EBDC98B5"><enum>(p)</enum><header>Failure To provide notice under section <enum-in-header>83(i)</enum-in-header></header><text>In the case of each failure to provide a notice as required by section 83(i)(6), at the time prescribed therefor, unless it is shown that such failure is due to reasonable cause and not to willful neglect, there shall be paid, on notice and demand of the Secretary and in the same manner as tax, by the person failing to provide such notice, an amount equal to $100 for each such failure, but the total amount imposed on such person for all such failures during any calendar year shall not exceed $50,000.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection commented="no" id="H6DF7EE93E4EF41BCB6D8AB4D6FD2ED3E"><enum>(f)</enum><header>Effective dates</header> +<paragraph commented="no" id="HE611C51DF698454695A26342BF0D63CB"><enum>(1)</enum><header>In general</header><text>Except as provided in paragraph (2), the amendments made by this section shall apply to stock attributable to options exercised, or restricted stock units settled, after December 31, 2017.</text> </paragraph> <paragraph commented="no" id="HAD281004A4F740E896DD9E5855997361"><enum>(2)</enum><header>Requirement to provide notice</header><text>The amendments made by subsection (e) shall apply to failures after December 31, 2017.</text> </paragraph></subsection> +<subsection commented="no" display-inline="no-display-inline" id="H228FFFCF878343858EB85D0900771C72"><enum>(g)</enum><header>Transition rule</header><text>Until such time as the Secretary (or the Secretary’s delegate) issues regulations or other guidance for purposes of implementing the requirements of paragraph (2)(C)(i)(II) of <external-xref legal-doc="usc" parsable-cite="usc/26/83">section 83(i)</external-xref> of the Internal Revenue Code of 1986 (as added by this section), or the requirements of paragraph (6) of such section, a corporation shall be treated as being in compliance with such requirements (respectively) if such corporation complies with a reasonable good faith interpretation of such requirements.</text> </subsection></section> <section id="idd2ae75a4dae04bfc8996f09b734ec372"><enum>13604.</enum><header>Increase in excise tax rate for stock compensation of insiders in expatriated corporations</header> <subsection id="idf2d964f1e60b4bbca89080bfd254ad32"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/4985">Section 4985(a)(1)</external-xref> is amended by striking <quote>section 1(h)(1)(C)</quote> and inserting <quote>section 1(h)(1)(D)</quote>.</text> </subsection> +<subsection id="id30f130600d7347f19045d08d5c2f0b6f"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to corporations first becoming expatriated corporations (as defined in <external-xref legal-doc="usc" parsable-cite="usc/26/4985">section 4985</external-xref> of the Internal Revenue Code of 1986) after the date of enactment of this Act.</text> </subsection></section></subpart> <subpart id="id82CE9D99A350427DBE07FEBCB42303E8" style="OLC"><enum>B</enum><header>Retirement plans</header> <section id="id76ad736be9d343c8998b0c02a31c7069"><enum>13611.</enum><header>Repeal of special rule permitting recharacterization of Roth IRA contributions as traditional IRA contributions</header> <subsection id="id87fbe42602da4df1866c0eceae0cb183"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/408A">Section 408A(d)</external-xref> is amended by striking paragraph (6) and by redesignating paragraph (7) as paragraph (6).</text> </subsection> +<subsection id="id6bbc6209408444f58c8fb9ca28587224"><enum>(b)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2017.</text> </subsection></section> <section id="H136BD36ED99844B3B4428D839A85E352" section-type="subsequent-section"><enum>13612.</enum><header>Modification of rules applicable to length of service award plans</header> <subsection id="H0D8D3BECAD1B4CA3B3FE3D0E56E6A540"><enum>(a)</enum><header>Maximum deferral amount</header><text display-inline="yes-display-inline">Clause (ii) of <external-xref legal-doc="usc" parsable-cite="usc/26/457">section 457(e)(11)(B)</external-xref> is amended by striking <quote>$3,000</quote> and inserting <quote>$6,000</quote>.</text> </subsection> +<subsection id="H668A34CCB5BF4C11AB3A2495F722813B"><enum>(b)</enum><header>Cost of living adjustment</header><text display-inline="yes-display-inline">Subparagraph (B) of <external-xref legal-doc="usc" parsable-cite="usc/26/457">section 457(e)(11)</external-xref> is amended by adding at the end the following:</text> <quoted-block changed="added" display-inline="no-display-inline" id="H461BC43D6488400C998FD1369C60274F" reported-display-style="italic" style="OLC"> <clause id="H7CFC23938C104E0CB291F31B56C30120"><enum>(iii)</enum><header>Cost of living adjustment</header><text display-inline="yes-display-inline">In the case of taxable years beginning after December 31, 2017, the Secretary shall adjust the $6,000 amount under clause (ii) at the same time and in the same manner as under section 415(d), except that the base period shall be the calendar quarter beginning July 1, 2016, and any increase under this paragraph that is not a multiple of $500 shall be rounded to the next lowest multiple of $500.</text></clause><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection id="H71224107ACA34B31BC671CEAD6DF6FE4"><enum>(c)</enum><header>Application of limitation on accruals</header><text display-inline="yes-display-inline">Subparagraph (B) of section 457(e)(11), as amended by subsection (b), is amended by adding at the end the following:</text> <quoted-block changed="added" display-inline="no-display-inline" id="H932260EE40E640E89DD7A242126E636B" reported-display-style="italic" style="OLC"> <clause id="H7698A5BDA462497D8D76DA49888FDA02"><enum>(iv)</enum><header>Special rule for application of limitation on accruals for certain plans</header><text display-inline="yes-display-inline">In the case of a plan described in subparagraph (A)(ii) which is a defined benefit plan (as defined in section 414(j)), the limitation under clause (ii) shall apply to the actuarial present value of the aggregate amount of length of service awards accruing with respect to any year of service. Such actuarial present value with respect to any year shall be calculated using reasonable actuarial assumptions and methods, assuming payment will be made under the most valuable form of payment under the plan with payment commencing at the later of the earliest age at which unreduced benefits are payable under the plan or the participant’s age at the time of the calculation.</text></clause><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection commented="no" display-inline="no-display-inline" id="H66BA682BF2F6482598CEBD22947B9071"><enum>(d)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2017.</text> </subsection></section> <section commented="no" display-inline="no-display-inline" id="id244A4D260FC24A53AB4BD37118BFF1E8" section-type="subsequent-section"><enum>13613.</enum><header display-inline="yes-display-inline">Extended rollover period for plan loan offset amounts</header> <subsection commented="no" display-inline="no-display-inline" id="idFC2C73D16BB6498F98E078CCBC25A3A0"><enum>(a)</enum><header display-inline="yes-display-inline">In general</header><text display-inline="yes-display-inline">Paragraph (3) of <external-xref legal-doc="usc" parsable-cite="usc/26/402">section 402(c)</external-xref> is amended by redesignating subparagraph (B) as subparagraph (C) and by inserting after subparagraph (A) the following new subparagraph:</text> +<quoted-block act-name="" changed="added" display-inline="no-display-inline" id="id070D2712B59845E581537836FB2BEBF6" reported-display-style="italic" style="OLC"> +<subparagraph commented="no" display-inline="no-display-inline" id="id0D3D9A0C8DBF45FB87EAF6D6C6C1B854"><enum>(B)</enum><header display-inline="yes-display-inline">Rollover of certain plan loan offset amounts</header> +<clause commented="no" display-inline="no-display-inline" id="id64B1BD56E4CF455EA744453DD4158DAB"><enum>(i)</enum><header display-inline="yes-display-inline">In general</header><text display-inline="yes-display-inline">In the case of an eligible rollover distribution of a qualified plan loan offset amount, the requirements of subparagraph (A) shall be treated as met if such transfer occurs on or before the due date (including extensions) for filing the return of tax for the taxable year in which such amount is treated as distributed from a qualified employer plan.</text> </clause> <clause commented="no" display-inline="no-display-inline" id="id58F8CBA7014C4CA2B03025D5E68B9DE6"><enum>(ii)</enum><header display-inline="yes-display-inline">Qualified plan loan offset amount</header><text display-inline="yes-display-inline">For purposes of this subparagraph, the term <term>qualified plan loan offset amount</term> means a plan loan offset amount which is treated as distributed from a qualified employer plan to a participant or beneficiary solely by reason of—</text> +<subclause commented="no" display-inline="no-display-inline" id="idD6F00272F7B5461DB66823AB483B625E"><enum>(I)</enum><text display-inline="yes-display-inline">the termination of the qualified employer plan, or</text> </subclause> <subclause commented="no" display-inline="no-display-inline" id="id9F8EE1B4CB074ECDB2432E24750EC4D2"><enum>(II)</enum><text display-inline="yes-display-inline">the failure to meet the repayment terms of the loan from such plan because of the severance from employment of the participant.</text> </subclause></clause> +<clause commented="no" display-inline="no-display-inline" id="idA46AFB48B5CD41C9848652E8D6A5CB6A"><enum>(iii)</enum><header display-inline="yes-display-inline">Plan loan offset amount</header><text display-inline="yes-display-inline">For purposes of clause (ii), the term <term>plan loan offset amount</term> means the amount by which the participant's accrued benefit under the plan is reduced in order to repay a loan from the plan.</text> </clause> <clause commented="no" display-inline="no-display-inline" id="id57D0E267C9784AD2ADB94C11D312A827"><enum>(iv)</enum><header display-inline="yes-display-inline">Limitation</header><text display-inline="yes-display-inline">This subparagraph shall not apply to any plan loan offset amount unless such plan loan offset amount relates to a loan to which section 72(p)(1) does not apply by reason of section 72(p)(2).</text> </clause> +<clause commented="no" display-inline="no-display-inline" id="idDECD3A78FE1B4C0B9E31E600E39A8858"><enum>(v)</enum><header display-inline="yes-display-inline">Qualified employer plan</header><text display-inline="yes-display-inline">For purposes of this subsection, the term <term>qualified employer plan</term> has the meaning given such term by section 72(p)(4).</text></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection commented="no" display-inline="no-display-inline" id="idB5AD71B5981C4249AA931FEE20358CB2"><enum>(b)</enum><header display-inline="yes-display-inline">Conforming amendment</header><text display-inline="yes-display-inline">Subparagraph (A) of <external-xref legal-doc="usc" parsable-cite="usc/26/402">section 402(c)(3)</external-xref> is amended by striking <quote>subparagraph (B)</quote> and inserting <quote>subparagraphs (B) and (C)</quote>.</text> </subsection> +<subsection commented="no" display-inline="no-display-inline" id="id961B100E31F648F0B40BC58239A14277"><enum>(c)</enum><header display-inline="yes-display-inline">Effective date</header><text display-inline="yes-display-inline">The amendments made by this section shall apply to plan loan offset amounts which are treated as distributed in taxable years beginning after December 31, 2017.</text> </subsection></section></subpart></part> <part id="id5D3BEE5F1F944D86B810EF601DF0C348" style="OLC"><enum>VIII</enum><header>Exempt Organizations</header> <section commented="no" id="H0DD32FB9124A400FB9FDE7EC8B5B3CDB"><enum>13701.</enum><header>Excise tax based on investment income of private colleges and universities</header> <subsection commented="no" id="HE5640AC58A8243508018AE758B79B30C"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc-chapter/26/42">Chapter 42</external-xref> is amended by adding at the end the following new subchapter:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="HEEA042D230CA45CBB1B37D41AD894A53" reported-display-style="italic" style="OLC"> +<subchapter commented="no" id="HA804104D10B34F73974FECB09548B037"><enum>H</enum><header>Excise tax based on investment income of private colleges and universities</header> +<toc container-level="subchapter-container" idref="HA804104D10B34F73974FECB09548B037" lowest-bolded-level="division-lowest-bolded" lowest-level="section" quoted-block="no-quoted-block" regeneration="yes-regeneration"> +<toc-entry idref="H8CD6565D37BF4B128486CD821C95AA4A" level="section">Sec. 4968. Excise tax based on investment income of private colleges and universities.</toc-entry></toc> +<section commented="no" id="H8CD6565D37BF4B128486CD821C95AA4A"><enum>4968.</enum><header>Excise tax based on investment income of private colleges and universities</header> +<subsection commented="no" id="HF99FCAF7374A47329DD725E874E25AF5"><enum>(a)</enum><header>Tax imposed</header><text display-inline="yes-display-inline">There is hereby imposed on each applicable educational institution for the taxable year a tax equal to 1.4 percent of the net investment income of such institution for the taxable year.</text> </subsection> <subsection commented="no" id="H8A6062E199A74FFF807C7A2B0C935A04"><enum>(b)</enum><header>Applicable educational institution</header><text display-inline="yes-display-inline">For purposes of this subchapter—</text> +<paragraph commented="no" id="H80E77C00EDF042BE85D434A748070710"><enum>(1)</enum><header>In general</header><text>The term <quote>applicable educational institution</quote> means an eligible educational institution (as defined in section 25A(f)(2))—</text> <subparagraph commented="no" id="id9103AFEE05744273ACB3B7E5635505FD"><enum>(A)</enum><text>which had at least 500 tuition-paying students during the preceding taxable year,</text> </subparagraph> +<subparagraph id="id43A0B60AC987488FA88F31590C54761E"><enum>(B)</enum><text>which is not described in the first sentence of section 511(a)(2)(B) (relating to State colleges and universities), and</text> </subparagraph> <subparagraph id="id0F74C105360F45D0AFAD37237A549C55"><enum>(C)</enum><text>the aggregate fair market value of the assets of which at the end of the preceding taxable year (other than those assets which are used directly in carrying out the institution’s exempt purpose) is at least $500,000 per student of the institution.</text> </subparagraph></paragraph> +<paragraph commented="no" id="H8DCB5BD3C1F94ED399F56292F9F3A583"><enum>(2)</enum><header>Students</header><text>For purposes of paragraph (1), the number of students of an institution shall be based on the daily average number of full-time students attending such institution (with part-time students taken into account on a full-time student equivalent basis).</text> </paragraph></subsection> <subsection commented="no" id="H8EA79E40BE424444B51675B36DE9DE69"><enum>(c)</enum><header>Net investment income</header><text>For purposes of this section, net investment income shall be determined under rules similar to the rules of section 4940(c).</text> </subsection> +<subsection id="id932b5dd945584772a3db7c7a1fa47bed"><enum>(d)</enum><header>Assets and net investment income of related organizations</header> +<paragraph id="id3ce349e63c7b4fa3beb40e8787c585a8"><enum>(1)</enum><header>In general</header><text>For purposes of subsections (b)(1)(C) and (c), assets and net investment income of any related organization with respect to an educational institution shall be treated as assets and net investment income, respectively, of the educational institution, except that—</text> <subparagraph id="idC0B4C41E530944DE802DEAF223230762"><enum>(A)</enum><text>no such amount shall be taken into account with respect to more than 1 educational institution, and</text> </subparagraph> +<subparagraph id="id904DB3BC7AEA418AB8B676E719AAD9B4"><enum>(B)</enum><text>unless such organization is controlled by such institution or is described in section 509(a)(3) with respect to such institution for the taxable year, assets and net investment income which are not intended or available for the use or benefit of the educational institution shall not be taken into account.</text> </subparagraph></paragraph> <paragraph id="id197eef6dc6cb4f898f20ab8e264e764d"><enum>(2)</enum><header>Related organization</header><text>For purposes of this subsection, the term <term>related organization</term> means, with respect to an educational institution, any organization which—</text> +<subparagraph id="idec58633027af49b99904aa702c9e992f"><enum>(A)</enum><text>controls, or is controlled by, such institution,</text> </subparagraph> <subparagraph id="id432d56c0c8104a7d84dbf4109bfc77be"><enum>(B)</enum><text>is controlled by 1 or more persons which also control such institution, or</text> </subparagraph> +<subparagraph id="idb3201c8149664dd3a9c96324888d16b5"><enum>(C)</enum><text>is a supported organization (as defined in section 509(f)(3)), or an organization described in section 509(a)(3), during the taxable year with respect to such institution.</text></subparagraph></paragraph></subsection></section></subchapter><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection commented="no" id="HAD2884AC78E7490CAE0FF96F0E4755C6"><enum>(b)</enum><header>Clerical amendment</header><text>The table of subchapters for <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/42">chapter 42</external-xref> is amended by adding at the end the following new item:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="HA2647AB4A693416E8514079A155DAFD1" reported-display-style="italic" style="OLC"> +<toc changed="added" regeneration="no-regeneration" reported-display-style="italic"> +<toc-entry level="subchapter">Subchapter H—Excise tax based on investment income of private colleges and universities</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection commented="no" display-inline="no-display-inline" id="H8D6C8D43D10743EA972F858CB58D6865"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2017.</text> </subsection></section> <section id="H601409844D0B4090A1616C57BC40EC9B"><enum>13702.</enum><header>Unrelated business taxable income separately computed for each trade or business activity</header> <subsection id="HF9E6789028144CC5BEBE4C2CD16C7BD8"><enum>(a)</enum><header>In general</header><text>Subsection (a) of <external-xref legal-doc="usc" parsable-cite="usc/26/512">section 512</external-xref> is amended by adding at the end the following new paragraph:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="H2D6227A9A6364E5889D7CBADD1C4607E" reported-display-style="italic" style="OLC"> +<paragraph id="H9B75FB9F9673455FAFEBAA64729C8B86"><enum>(6)</enum><header>Special rule for organization with more than 1 unrelated trade or business</header><text display-inline="yes-display-inline">In the case of any organization with more than 1 unrelated trade or business—</text> <subparagraph id="H8282313AD28D46298E5DAC80BF99952C"><enum>(A)</enum><text>unrelated business taxable income, including for purposes of determining any net operating loss deduction, shall be computed separately with respect to each such trade or business and without regard to subsection (b)(12),</text> </subparagraph> +<subparagraph id="H1EC8E36812714DF7AC1609FB71E55494"><enum>(B)</enum><text>the unrelated business taxable income of such organization shall be the sum of the unrelated business taxable income so computed with respect to each such trade or business, less a specific deduction under subsection (b)(12), and</text> </subparagraph> <subparagraph commented="no" id="H5FE4A5579D9F460A91B129E48EF969B2"><enum>(C)</enum><text>for purposes of subparagraph (B), unrelated business taxable income with respect to any such trade or business shall not be less than zero.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection id="HDE3CC05E0A1B42FCB6BE08F9F8547F60"><enum>(b)</enum><header>Effective date</header> +<paragraph id="H00D633BFCB024FFAA949C5B72EBC39A5"><enum>(1)</enum><header>In general</header><text>Except to the extent provided in paragraph (2), the amendment made by this section shall apply to taxable years beginning after December 31, 2017.</text> </paragraph> <paragraph id="H6FC3CBE1AC14425E8BD6E6640484477F"><enum>(2)</enum><header>Carryovers of net operating losses</header><text>If any net operating loss arising in a taxable year beginning before January 1, 2018, is carried over to a taxable year beginning on or after such date—</text> +<subparagraph id="idB693B07110834D8DB5B103D5D6E4451A"><enum>(A)</enum><text>subparagraph (A) of <external-xref legal-doc="usc" parsable-cite="usc/26/512">section 512(a)(6)</external-xref> of the Internal Revenue Code of 1986, as added by this Act, shall not apply to such net operating loss, and</text> </subparagraph> <subparagraph id="id445F9E817E024C1C8172F0332E6F0F8D"><enum>(B)</enum><text>the unrelated business taxable income of the organization, after the application of subparagraph (B) of such section, shall be reduced by the amount of such net operating loss.</text> </subparagraph></paragraph></subsection></section> +<section commented="no" display-inline="no-display-inline" id="id114EC579DFBD4A969957B6B6292FA1FE"><enum>13703.</enum><header>Repeal of deduction for amounts paid in exchange for college athletic event seating rights</header> +<subsection commented="no" display-inline="no-display-inline" id="H41B5C1BB81264DEBA2CB7058CA6FE99E"><enum>(a)</enum><header display-inline="yes-display-inline">In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/170">Section 170(l)</external-xref> is amended—</text> <paragraph commented="no" display-inline="no-display-inline" id="id9AE8195A57D44B7E907D0FBDEEB66A69"><enum>(1)</enum><text>by striking paragraph (1) and inserting the following:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="id179b6a7d8b2248f1b234b3fd54fd955f" reported-display-style="italic" style="OLC"> +<paragraph id="idb6f5719a75854d878ca628bd5bbb9f2d"><enum>(1)</enum><header>In general</header><text>No deduction shall be allowed under this section for any amount described in paragraph (2).</text></paragraph><after-quoted-block>, and</after-quoted-block></quoted-block> </paragraph> <paragraph commented="no" display-inline="no-display-inline" id="id9E20D78612CE474185FB3A36AA652EDC"><enum>(2)</enum><text>in paragraph (2)(B), by striking <quote>such amount would be allowable as a deduction under this section but for the fact that</quote>.</text> </paragraph></subsection> +<subsection commented="no" display-inline="no-display-inline" id="idC9C6224458F043BD8217F11C48B4B469"><enum>(b)</enum><header>Effective date</header><text>The amendments made by this section shall apply to contributions made in taxable years beginning after December 31, 2017.</text> </subsection></section> <section id="idc49b9ce41c394b4d9a30afe416528006"><enum>13704.</enum><header>Repeal of substantiation exception in case of contributions reported by donee</header> <subsection id="id61AEFB4FA11149AFAA0F17DC54B33881"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/170">Section 170(f)(8)</external-xref> is amended by striking subparagraph (D) and by redesignating subparagraph (E) as subparagraph (D).</text> </subsection> +<subsection id="id441E1CB78D374B3BA01C48C8CC639CDB"><enum>(b)</enum><header>Effective date</header><text>The amendments made by this section shall apply to contributions made in taxable years beginning after December 31, 2016.</text> </subsection></section></part> <part id="id9286C1E716C146E3A3F052DC0E62394E" style="OLC"><enum>IX</enum><header>Other provisions</header> <subpart id="idBA2EEB5D74E44993A349505A29941840" style="OLC"><enum>A</enum><header>Craft Beverage Modernization and Tax Reform</header> <section id="id8D9833A0826147C1BB0AB853DC7ED7B8"><enum>13801.</enum><header>Production period for beer, wine, and distilled spirits</header> <subsection id="id3E837D9F9EDD4C44992164CCF4A11B82"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/263A">Section 263A(f)</external-xref> is amended—</text> +<paragraph id="idBFFEC71F22CD4E4395108DA0D11BAFCE"><enum>(1)</enum><text>by redesignating paragraph (4) as paragraph (5), and</text> </paragraph> <paragraph id="idCC3723BB260243FDA5CC3617C2EA16A8"><enum>(2)</enum><text>by inserting after paragraph (3) the following new paragraph:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="idE42039EF0EAC4577846B13E8AAB2F829" reported-display-style="italic" style="OLC"> +<paragraph id="idAA2FF704FE664F2193391ABFF80A0830"><enum>(4)</enum><header>Exemption for aging process of beer, wine, and distilled spirits</header> +<subparagraph id="idCA65A1C873E0457FB04F154F09839880"><enum>(A)</enum><header>In general</header><text>For purposes of this subsection, the production period shall not include the aging period for—</text> <clause id="id423AFF211E8B47FF816564C443DC6EA4"><enum>(i)</enum><text>beer (as defined in section 5052(a)),</text> </clause> +<clause id="idA4F50161B9EE46BBAB2151F8D9DF52A3"><enum>(ii)</enum><text>wine (as described in section 5041(a)), or</text> </clause> <clause id="id72E39229C19A4472B837BC1ACF32FC75"><enum>(iii)</enum><text>distilled spirits (as defined in section 5002(a)(8)), except such spirits that are unfit for use for beverage purposes.</text> </clause></subparagraph> +<subparagraph id="idBB4DACC8A8B14F0CBC5167D85AB01373"><enum>(B)</enum><header>Termination</header><text>This paragraph shall not apply to interest costs paid or accrued after December 31, 2019.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph></subsection> <subsection id="idA983F49D365047A49B63EE9585B0E342"><enum>(b)</enum><header>Conforming amendment</header><text>Paragraph (5)(B)(ii) of section 263A(f), as redesignated by this section, is amended by inserting <quote>except as provided in paragraph (4),</quote> before <quote>ending on the date</quote>.</text> </subsection> +<subsection id="idF3C29439660C4FCA9D7B2D185F7E2906"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to interest costs paid or accrued in calendar years beginning after December 31, 2017.</text> </subsection></section> <section commented="no" id="HF31E310D105C4401A3EAF3E75E2BB340" section-type="subsequent-section"><enum>13802.</enum><header>Reduced rate of excise tax on beer</header> <subsection commented="no" id="H5E13E6530BAA4C43BF82F7D6AA074D0B"><enum>(a)</enum><header>In general</header><text>Paragraph (1) of <external-xref legal-doc="usc" parsable-cite="usc/26/5051">section 5051(a)</external-xref> is amended to read as follows:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="id561B041A0A4B438AA4E6C5D3A3E88773" reported-display-style="italic" style="OLC"> +<paragraph commented="no" id="idDDC45437ED194EAC9B098BD7E8C127FF"><enum>(1)</enum><header>In general</header> +<subparagraph commented="no" id="id866C991E8D5E43A290A07F6685E37DB3"><enum>(A)</enum><header>Imposition of tax</header><text>A tax is hereby imposed on all beer brewed or produced, and removed for consumption or sale, within the United States, or imported into the United States. Except as provided in paragraph (2), the rate of such tax shall be the amount determined under this paragraph.</text> </subparagraph> <subparagraph commented="no" id="id7669BC9CDCF64274BF6A966100AC6751"><enum>(B)</enum><header>Rate</header><text>Except as provided in subparagraph (C), the rate of tax shall be $18 for per barrel.</text> </subparagraph> +<subparagraph commented="no" id="id982E7F9AE227459AB7D0E3D333E9B65B"><enum>(C)</enum><header>Special rule</header><text>In the case of beer removed after December 31, 2017, and before January 1, 2020, the rate of tax shall be—</text> <clause commented="no" id="id647E36C7897D4C82A57FD8454B0BA7B8"><enum>(i)</enum><text>$16 on the first 6,000,000 barrels of beer—</text> +<subclause commented="no" id="id0A724530A6E040098CD0FED5D84B1DDB"><enum>(I)</enum><text>brewed by the brewer and removed during the calendar year for consumption or sale, or</text> </subclause> <subclause commented="no" id="id05AA58D901AE44FB97967F524BB1E90E"><enum>(II)</enum><text>imported by the importer into the United States during the calendar year, and</text> </subclause></clause> +<clause commented="no" id="id1D3204C36D434BFB956E687D9A38492A"><enum>(ii)</enum><text>$18 on any barrels of beer to which clause (i) does not apply.</text> </clause></subparagraph> <subparagraph commented="no" id="id3060E7D8C03F4677AE69EF27AB48BC9D"><enum>(D)</enum><header>Barrel</header><text>For purposes of this section, a barrel shall contain not more than 31 gallons of beer, and any tax imposed under this section shall be applied at a like rate for any other quantity or for fractional parts of a barrel.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection commented="no" id="id85A5544FEB114F0DA44C019828575499"><enum>(b)</enum><header>Reduced rate for certain domestic production</header><text>Subparagraph (A) of <external-xref legal-doc="usc" parsable-cite="usc/26/5051">section 5051(a)(2)</external-xref> is amended—</text> <paragraph commented="no" id="id978A666B356349C5B0874E1198ADF69E"><enum>(1)</enum><text>in the heading, by striking <quote><header-in-text level="subparagraph" style="tax">$7 a barrel</header-in-text></quote>, and</text> </paragraph> +<paragraph commented="no" id="id193C0EFFB8214280AEF465F57FA267C3"><enum>(2)</enum><text>by inserting <quote>($3.50 in the case of beer removed after December 31, 2017, and before January 1, 2020)</quote> after <quote>$7</quote>.</text> </paragraph></subsection> <subsection commented="no" id="id7B9F39B238FD4A0C88A55F1B955BC863"><enum>(c)</enum><header>Application of reduced tax rate for foreign manufacturers and importers</header><text>Subsection (a) of <external-xref legal-doc="usc" parsable-cite="usc/26/5051">section 5051</external-xref> is amended—</text> +<paragraph commented="no" id="idB39784F08BCD459E983339D5EBF02014"><enum>(1)</enum><text>in subparagraph (C)(i)(II) of paragraph (1), as amended by subsection (a), by inserting <quote>but only if the importer is an electing importer under paragraph (4) and the barrels have been assigned to the importer pursuant to such paragraph</quote> after <quote>during the calendar year</quote>, and</text> </paragraph> <paragraph commented="no" id="id6695482F57964920A14422245968048D"><enum>(2)</enum><text>by adding at the end the following new paragraph:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="idB5EFDBA197774BA480F5F01C5B498CDC" reported-display-style="italic" style="OLC"> +<paragraph commented="no" id="idCD1D55F1392A458883ECBDBCC147B011"><enum>(4)</enum><header>Reduced tax rate for foreign manufacturers and importers</header> +<subparagraph commented="no" id="id9E776F997E06411E95EBB3FD3E0D63E5"><enum>(A)</enum><header>In general</header><text>In the case of any barrels of beer which have been brewed or produced outside of the United States and imported into the United States, the rate of tax applicable under clause (i) of paragraph (1)(C) (referred to in this paragraph as the <term>reduced tax rate</term>) may be assigned by the brewer (provided that the brewer makes an election described in subparagraph (B)(ii)) to any electing importer of such barrels pursuant to the requirements established by the Secretary under subparagraph (B).</text> </subparagraph> <subparagraph commented="no" id="idF9C80529CEE3433B83A01823B746BDB3"><enum>(B)</enum><header>Assignment</header><text>The Secretary shall, through such rules, regulations, and procedures as are determined appropriate, establish procedures for assignment of the reduced tax rate provided under this paragraph, which shall include—</text> +<clause commented="no" id="id0351E683CAD64EFDB4293150BB5FFE89"><enum>(i)</enum><text>a limitation to ensure that the number of barrels of beer for which the reduced tax rate has been assigned by a brewer—</text> <subclause commented="no" id="id9F31707DC7C94B059384803E5DE78C63"><enum>(I)</enum><text>to any importer does not exceed the number of barrels of beer brewed or produced by such brewer during the calendar year which were imported into the United States by such importer, and</text> </subclause> +<subclause commented="no" id="id13C797B5C6E24D6D9531F9B4EDB3D87F"><enum>(II)</enum><text>to all importers does not exceed the 6,000,000 barrels to which the reduced tax rate applies,</text> </subclause></clause> <clause commented="no" id="idAE3F717054754FB8A050FA9CDB9E9F67"><enum>(ii)</enum><text>procedures that allow the election of a brewer to assign and an importer to receive the reduced tax rate provided under this paragraph,</text> </clause> +<clause commented="no" id="id24B4152EAA63463A81FDE87EEB36011D"><enum>(iii)</enum><text>requirements that the brewer provide any information as the Secretary determines necessary and appropriate for purposes of carrying out this paragraph, and</text> </clause> <clause commented="no" id="idF46F4BBB5FF44EE8BB5E745894A26413"><enum>(iv)</enum><text>procedures that allow for revocation of eligibility of the brewer and the importer for the reduced tax rate provided under this paragraph in the case of any erroneous or fraudulent information provided under clause (iii) which the Secretary deems to be material to qualifying for such reduced rate.</text> </clause></subparagraph> +<subparagraph commented="no" id="id42449B9E13C34AC5815E43CA4EA95622"><enum>(C)</enum><header>Controlled group</header><text>For purposes of this section, any importer making an election described in subparagraph (B)(ii) shall be deemed to be a member of the controlled group of the brewer, as described under paragraph (5).</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph></subsection> <subsection commented="no" id="HBA38B932D3DF42D2B8295ACCF2FE61F3"><enum>(d)</enum><header>Controlled group and single taxpayer rules</header><text>Subsection (a) of <external-xref legal-doc="usc" parsable-cite="usc/26/5051">section 5051</external-xref>, as amended by this section, is amended—</text> +<paragraph commented="no" id="id5F94C19973CB477DB353D6BF0BE0BD59"><enum>(1)</enum><text>in paragraph (2)—</text> <subparagraph commented="no" id="id035DE0D80E0946FFADFA38E36EA07959"><enum>(A)</enum><text>by striking subparagraph (B), and</text> </subparagraph> +<subparagraph commented="no" id="idA6988D40E2D14D039038560555A09805"><enum>(B)</enum><text>by redesignating subparagraph (C) as subparagraph (B), and</text> </subparagraph></paragraph> <paragraph commented="no" id="id3996798691B7438C90ED59DD2D6280B1"><enum>(2)</enum><text>by adding at the end the following new paragraph:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="idC5D42C250B084A2FA1ADA1D8F55DA5E3" reported-display-style="italic" style="OLC"> +<paragraph commented="no" id="id9F27A2ACB9264812961FCE6F60978E12"><enum>(5)</enum><header>Controlled group and single taxpayer rules</header> +<subparagraph commented="no" id="idB0EA54966CC94BD18AD0571C70D4DBA4"><enum>(A)</enum><header>In general</header><text>Except as provided in subparagraph (B), in the case of a controlled group, the 6,000,000 barrel quantity specified in paragraph (1)(C)(i) and the 2,000,000 barrel quantity specified in paragraph (2)(A) shall be applied to the controlled group, and the 6,000,000 barrel quantity specified in paragraph (1)(C)(i) and the 60,000 barrel quantity specified in paragraph (2)(A) shall be apportioned among the brewers who are members of such group in such manner as the Secretary or their delegate shall by regulations prescribe. For purposes of the preceding sentence, the term <quote>controlled group</quote> has the meaning assigned to it by subsection (a) of section 1563, except that for such purposes the phrase <quote>more than 50 percent</quote> shall be substituted for the phrase <quote>at least 80 percent</quote> in each place it appears in such subsection. Under regulations prescribed by the Secretary, principles similar to the principles of the preceding two sentences shall be applied to a group of brewers under common control where one or more of the brewers is not a corporation.</text> </subparagraph> <subparagraph commented="no" id="id8C1CEAEC81624BCC9EDD9643F8F5DCD1"><enum>(B)</enum><header>Foreign manufacturers and importers</header><text>For purposes of paragraph (4), in the case of a controlled group, the 6,000,000 barrel quantity specified in paragraph (1)(C)(i) shall be applied to the controlled group and apportioned among the members of such group in such manner as the Secretary shall by regulations prescribe. For purposes of the preceding sentence, the term <quote>controlled group</quote> has the meaning given such term under subparagraph (A). Under regulations prescribed by the Secretary, principles similar to the principles of the preceding two sentences shall be applied to a group of brewers under common control where one or more of the brewers is not a corporation.</text> </subparagraph> +<subparagraph commented="no" id="id14DDD2AECC354D1EAD5047DCF451015A"><enum>(C)</enum><header>Single taxpayer</header><text>Pursuant to rules issued by the Secretary, two or more entities (whether or not under common control) that produce beer marketed under a similar brand, license, franchise, or other arrangement shall be treated as a single taxpayer for purposes of the application of this subsection.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph></subsection> <subsection commented="no" id="idF6AE2BB99FBD4F6EB8A7A46757EB222F"><enum>(e)</enum><header>Effective date</header><text>The amendments made by this section shall apply to beer removed after December 31, 2017.</text> </subsection></section> +<section id="idCAE49D7D3918458B8D142E058FDDE879"><enum>13803.</enum><header>Transfer of beer between bonded facilities</header> +<subsection id="idE34EB43B3B1E4E0F9AAE78B8A7015122"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/5414">Section 5414</external-xref> is amended—</text> <paragraph id="idB4EE5195B5B94E6D8D2A7977EC8F7DC1"><enum>(1)</enum><text>by striking <quote>Beer may be removed</quote> and inserting <quote>(a) <header-in-text level="subsection" style="tax">In general</header-in-text>.—Beer may be removed</quote>, and</text> </paragraph> +<paragraph id="id53BC95C02F85432EB2B46EF2D03B0879"><enum>(2)</enum><text>by adding at the end the following:</text> <quoted-block changed="added" display-inline="no-display-inline" id="idDBE350A419D44A10B0461CA9FF9209D2" reported-display-style="italic" style="OLC"> <subsection id="idE12F9E8F0D7A489DB2596079742C5DA6"><enum>(b)</enum><header>Transfer of beer between bonded facilities</header> <paragraph id="id10C063C512694E2DB69BC2A58DDD97BF"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">Beer may be removed from one bonded brewery to another bonded brewery, without payment of tax, and may be mingled with beer at the receiving brewery, subject to such conditions, including payment of the tax, and in such containers, as the Secretary by regulations shall prescribe, which shall include—</text> +<subparagraph id="id3F659CBE8AE8466E8565C38315D071EE"><enum>(A)</enum><text display-inline="yes-display-inline">any removal from one brewery to another brewery belonging to the same brewer,</text> </subparagraph> <subparagraph id="id0178A9B06D4440BFBFE5EFBF58604668"><enum>(B)</enum><text>any removal from a brewery owned by one corporation to a brewery owned by another corporation when—</text> +<clause id="id1D24C1ADA3EE4A75A7B4C20DEDE8ADDD"><enum>(i)</enum><text>one such corporation owns the controlling interest in the other such corporation, or</text> </clause> <clause id="id444EAC4ACBDF490EB665318173574F63"><enum>(ii)</enum><text>the controlling interest in each such corporation is owned by the same person or persons, and</text> </clause></subparagraph> +<subparagraph id="idAD5DB3EA1135408D9C08AA83A9369585"><enum>(C)</enum><text>any removal from one brewery to another brewery when—</text> <clause id="id09E09231B0704C8CA11DF51BD4C648DC"><enum>(i)</enum><text>the proprietors of transferring and receiving premises are independent of each other and neither has a proprietary interest, directly or indirectly, in the business of the other, and</text> </clause> +<clause id="idD34EDE4878F948C1887F76BF09E6CEB7"><enum>(ii)</enum><text>the transferor has divested itself of all interest in the beer so transferred and the transferee has accepted responsibility for payment of the tax.</text> </clause></subparagraph></paragraph> <paragraph id="id08DE8A068A684102A29C5913A1CAF7CB"><enum>(2)</enum><header>Transfer of liability for tax</header><text>For purposes of paragraph (1)(C), such relief from liability shall be effective from the time of removal from the transferor's bonded premises, or from the time of divestment of interest, whichever is later.</text> </paragraph> +<paragraph id="id9B62177F10374E5E8C9D45C5351977EB"><enum>(3)</enum><header>Termination</header><text>This subsection shall not apply to any calendar quarter beginning after December 31, 2019.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph></subsection> <subsection id="id86E03B0EBADC4CEDB4ADDD1E54D154C6"><enum>(b)</enum><header>Removal from brewery by pipeline</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/5412">Section 5412</external-xref> is amended by inserting <quote>pursuant to section 5414 or</quote> before <quote>by pipeline</quote>.</text> </subsection> +<subsection id="idB07A6181D8594CD1967F55E0C3A909E8"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to any calendar quarters beginning after December 31, 2017.</text> </subsection></section> <section commented="no" id="id916D80DE6C9C4EB88987297D6A286FB8"><enum>13804.</enum><header>Reduced rate of excise tax on certain wine</header> <subsection commented="no" id="idC7E810EA85C3426C927838C371C7E340"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/5041">Section 5041(c)</external-xref> is amended by adding at the end the following new paragraph:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="id4789E69F771E41CDB61E86C942A3CC3F" reported-display-style="italic" style="OLC"> +<paragraph commented="no" id="id047CAD95EF8A4FC49DE7B58BF4C9F09F"><enum>(8)</enum><header>Special rule for 2018 and 2019</header> +<subparagraph commented="no" id="id06C75F48E1AC4AFBAA81C4B283BA2976"><enum>(A)</enum><header>In general</header><text>In the case of wine removed after December 31, 2017, and before January 1, 2020, paragraphs (1) and (2) shall not apply and there shall be allowed as a credit against any tax imposed by this title (other than chapters 2, 21, and 22) an amount equal to the sum of—</text> <clause commented="no" id="idDBF6423558FD42C2AFCE77C244339134"><enum>(i)</enum><text>$1 per wine gallon on the first 30,000 wine gallons of wine, plus</text> </clause> +<clause commented="no" id="idE2A9D0A142F24A4894721EB487EF714A"><enum>(ii)</enum><text>90 cents per wine gallon on the first 100,000 wine gallons of wine to which clause (i) does not apply, plus</text> </clause> <clause commented="no" id="id9E72E02A439443459EBCB01D9CDE230B"><enum>(iii)</enum><text>53.5 cents per wine gallon on the first 620,000 wine gallons of wine to which clauses (i) and (ii) do not apply,</text> </clause><continuation-text commented="no" continuation-text-level="subparagraph">which are produced by the producer and removed during the calendar year for consumption or sale, or which are imported by the importer into the United States during the calendar year.</continuation-text></subparagraph> +<subparagraph commented="no" id="id94E3818089224ABA86AF1F3FEFA1DA9F"><enum>(B)</enum><header>Adjustment of credit for hard cider</header><text>In the case of wine described in subsection (b)(6), subparagraph (A) of this paragraph shall be applied—</text> <clause commented="no" id="idDF0AE7A8605C43268BD847CF0A9AC953"><enum>(i)</enum><text>in clause (i) of such subparagraph, by substituting <quote>6.2 cents</quote> for <quote>$1</quote>,</text> </clause> +<clause commented="no" id="idC7A5ABDEC96D4FDEB82FFDA3D2ACDA5B"><enum>(ii)</enum><text>in clause (ii) of such subparagraph, by substituting <quote>5.6 cents</quote> for <quote>90 cents</quote>, and</text> </clause> <clause commented="no" id="id8C41591D704A45C4A8769305025CD3C6"><enum>(iii)</enum><text>in clause (iii) of such subparagraph, by substituting <quote>3.3 cents</quote> for <quote>53.5 cents</quote>.</text></clause></subparagraph></paragraph><after-quoted-block>,</after-quoted-block></quoted-block> </subsection> +<subsection commented="no" id="id74D5AA9D9FE14EDE938C94A6E1EC6941"><enum>(b)</enum><header>Controlled group and single taxpayer rules</header><text>Paragraph (4) of <external-xref legal-doc="usc" parsable-cite="usc/26/5041">section 5041(c)</external-xref> is amended by striking <quote>section 5051(a)(2)(B)</quote> and inserting <quote>section 5051(a)(5)</quote>.</text> </subsection> <subsection commented="no" id="idE6BAF31CFD604FC3BB65A725AAB255BB"><enum>(c)</enum><header>Allowance of credit for foreign manufacturers and importers</header><text>Subsection (c) of <external-xref legal-doc="usc" parsable-cite="usc/26/5041">section 5041</external-xref>, as amended by subsection (a), is amended—</text> +<paragraph commented="no" id="id47E678AB8CFF4EAB9E58884D9B3C6CB4"><enum>(1)</enum><text>in subparagraph (A) of paragraph (8), by inserting <quote>but only if the importer is an electing importer under paragraph (9) and the wine gallons of wine have been assigned to the importer pursuant to such paragraph</quote> after <quote>into the United States during the calendar year</quote>, and</text> </paragraph> <paragraph commented="no" id="idCAE94C30E77240D1ABB7B13A6C2FF550"><enum>(2)</enum><text>by adding at the end the following new paragraph:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="id8C4D1780456043A28021CE3D9449B1E0" reported-display-style="italic" style="OLC"> +<paragraph commented="no" id="id861E9DC93E194E0DA9A87F8791CA47C5"><enum>(9)</enum><header>Allowance of credit for foreign manufacturers and importers</header> +<subparagraph commented="no" id="idDA59D6789F6643DC99829ADD31D1D989"><enum>(A)</enum><header>In general</header><text>In the case of any wine gallons of wine which have been produced outside of the United States and imported into the United States, the credit allowable under paragraph (8) (referred to in this paragraph as the <term>tax credit</term>) may be assigned by the person who produced such wine (referred to in this paragraph as the <term>foreign producer</term>), provided that such person makes an election described in subparagraph (B)(ii), to any electing importer of such wine gallons pursuant to the requirements established by the Secretary under subparagraph (B).</text> </subparagraph> <subparagraph commented="no" id="idF9EE6CC7520E42CE9242E7375C6C754B"><enum>(B)</enum><header>Assignment</header><text>The Secretary shall, through such rules, regulations, and procedures as are determined appropriate, establish procedures for assignment of the tax credit provided under this paragraph, which shall include—</text> +<clause commented="no" id="id0400112A2F5440C0A78D0E764DE9C004"><enum>(i)</enum><text>a limitation to ensure that the number of wine gallons of wine for which the tax credit has been assigned by a foreign producer—</text> <subclause commented="no" id="idD3BE283CC5D8443C896A3DC77ED6BAF4"><enum>(I)</enum><text>to any importer does not exceed the number of wine gallons of wine produced by such foreign producer during the calendar year which were imported into the United States by such importer, and</text> </subclause> +<subclause commented="no" id="idDA49DF5EE35540D19E4B3C5A7FBC2CB8"><enum>(II)</enum><text>to all importers does not exceed the 750,000 wine gallons of wine to which the tax credit applies,</text> </subclause></clause> <clause commented="no" id="idF1225DBEDC2F4E04AF03F74F0BB08D45"><enum>(ii)</enum><text>procedures that allow the election of a foreign producer to assign and an importer to receive the tax credit provided under this paragraph,</text> </clause> +<clause commented="no" id="idFA32A50E02894417998ECA09873832C0"><enum>(iii)</enum><text>requirements that the foreign producer provide any information as the Secretary determines necessary and appropriate for purposes of carrying out this paragraph, and</text> </clause> <clause commented="no" id="idD365A32D72C84B868A737AD7DA9D31D1"><enum>(iv)</enum><text>procedures that allow for revocation of eligibility of the foreign producer and the importer for the tax credit provided under this paragraph in the case of any erroneous or fraudulent information provided under clause (iii) which the Secretary deems to be material to qualifying for such credit.</text> </clause></subparagraph> +<subparagraph commented="no" id="id7C397EFBCF5C44B4AEF111F344C99CE6"><enum>(C)</enum><header>Controlled group</header><text>For purposes of this section, any importer making an election described in subparagraph (B)(ii) shall be deemed to be a member of the controlled group of the foreign producer, as described under paragraph (4).</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph></subsection> <subsection commented="no" id="id8AA8298F3D434B61A3C1393E4620CE2A"><enum>(d)</enum><header>Effective date</header><text>The amendments made by this section shall apply to wine removed after December 31, 2017.</text> </subsection></section> +<section commented="no" id="idBB1CBA50281440399BD1B35D1AE2E842"><enum>13805.</enum><header>Adjustment of alcohol content level for application of excise tax rates</header> +<subsection commented="no" id="id1930346F6193495AA8649C177C06B598"><enum>(a)</enum><header>In general</header><text>Paragraphs (1) and (2) of section 5041(b) are each amended by inserting <quote>(16 percent in the case of wine removed after December 31, 2017, and before January 1, 2020</quote> after <quote>14 percent</quote>.</text> </subsection> <subsection commented="no" id="idF5E84ED410BA4F6A8161B5D19DA157CB"><enum>(b)</enum><header>Effective date</header><text>The amendments made by this section shall apply to wine removed after December 31, 2017.</text> </subsection></section> +<section commented="no" id="id68C44A32A82A4F058CCBC898F1190819"><enum>13806.</enum><header>Definition of mead and low alcohol by volume wine</header> +<subsection commented="no" id="id330E3E14478B48BF8D9EC469E34EA52D"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/5041">Section 5041</external-xref> is amended—</text> <paragraph commented="no" id="idD19734AD8AEF4CD996F9F1C4750BBEB7"><enum>(1)</enum><text>in subsection (a), by striking <quote>Still wines</quote> and inserting <quote>Subject to subsection (h), still wines</quote>, and</text> </paragraph> +<paragraph commented="no" id="id613ED8DDCDDC48D6B86831B5ED68A000"><enum>(2)</enum><text>by adding at the end the following new subsection:</text> <quoted-block changed="added" display-inline="no-display-inline" id="id79138B0177A447A194F1377650BD321F" reported-display-style="italic" style="OLC"> <subsection commented="no" id="id019D894331DB453DAF79747DEA4CCC32"><enum>(h)</enum><header>Mead and low alcohol by volume wine</header> <paragraph commented="no" id="idD816EE60F4994CDC988E3C4FD3D4DC5A"><enum>(1)</enum><header>In general</header><text>For purposes of subsections (a) and (b)(1), mead and low alcohol by volume wine shall be deemed to be still wines containing not more than 16 percent of alcohol by volume.</text> </paragraph> +<paragraph commented="no" id="idFAF30B8613B641F48E6AE00D6BE18144"><enum>(2)</enum><header>Definitions</header> +<subparagraph commented="no" id="id1D4CAC74C52A461595CF7875D14D33BA"><enum>(A)</enum><header>Mead</header><text>For purposes of this section, the term <term>mead</term> means a wine—</text> <clause id="idC090D593AAB947459C579788631D6D93"><enum>(i)</enum><text>containing not more than 0.64 gram of carbon dioxide per hundred milliliters of wine, except that the Secretary shall by regulations prescribe such tolerances to this limitation as may be reasonably necessary in good commercial practice,</text> </clause> +<clause id="id3E51E213BD3B4A918BA55C39DF703CF4"><enum>(ii)</enum><text>which is derived solely from honey and water,</text> </clause> <clause id="id4C54E0BB387A4ADFBC416CF5D2C5DF16"><enum>(iii)</enum><text>which contains no fruit product or fruit flavoring, and</text> </clause> +<clause id="id13AEEA7114E24EC3A8627E8A7524F145"><enum>(iv)</enum><text>which contains less than 8.5 percent alcohol by volume.</text> </clause></subparagraph> <subparagraph id="id610CE8D36E1F458EB53D80D04EFADAA0"><enum>(B)</enum><header>Low alcohol by volume wine</header><text>For purposes of this section, the term <term>low alcohol by volume wine</term> means a wine—</text> +<clause id="idE340EA5150E14882AEEAB4BBA82EEAE8"><enum>(i)</enum><text>containing not more than 0.64 gram of carbon dioxide per hundred milliliters of wine, except that the Secretary shall by regulations prescribe such tolerances to this limitation as may be reasonably necessary in good commercial practice,</text> </clause> <clause id="id6DFE1A66E3364ECBA3A1AD42E0AB45CE"><enum>(ii)</enum><text>which is derived—</text> +<subclause id="id0BBCB70CB1284DA5A58E4120259BB93F"><enum>(I)</enum><text>primarily from grapes, or</text> </subclause> <subclause id="id1A4EBC5B1F154DC2B3A8EFB3103A37D0"><enum>(II)</enum><text>from grape juice concentrate and water,</text> </subclause></clause> +<clause id="idA89867ED3BFC42329B5A1F82C4DA53D7"><enum>(iii)</enum><text>which contains no fruit product or fruit flavoring other than grape, and</text> </clause> <clause id="id843AD86E8B004A719BA640805910F50B"><enum>(iv)</enum><text>which contains less than 8.5 percent alcohol by volume.</text> </clause></subparagraph></paragraph> +<paragraph id="idDE9AF9FB95A74834BAE0A5BB981D82EE"><enum>(3)</enum><header>Termination</header><text>This subsection shall not apply to wine removed after December 31, 2019.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph></subsection> <subsection commented="no" id="idEEFF307608B144B88C3D627080326D51"><enum>(b)</enum><header>Effective date</header><text>The amendments made by this section shall apply to wine removed after December 31, 2017.</text> </subsection></section> +<section id="H6F26ADE9011645BF9E55E5E1EBF70E03"><enum>13807.</enum><header>Reduced rate of excise tax on certain distilled spirits</header> +<subsection id="idE41B638CFC07416D986659D62B1464EB"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/5001">Section 5001</external-xref> is amended by redesignating subsection (c) as subsection (d) and by inserting after subsection (b) the following new subsection:</text> <quoted-block changed="added" display-inline="no-display-inline" id="H0BE94A293E4A47DAA303BCB7E14C5F6E" reported-display-style="italic" style="OLC"> <subsection id="H8EA14188D3B54B64838377957536E7BA"><enum>(c)</enum><header>Reduced rate for 2018 and 2019</header> <paragraph id="idDA06CECC2D54469B8BD43019686BD75A"><enum>(1)</enum><header>In general</header><text>In the case of a distilled spirits operation, the otherwise applicable tax rate under subsection (a)(1) shall be—</text> +<subparagraph id="idF14564FA3C8C4361BD6063B4BBA1BEB5"><enum>(A)</enum><text>$2.70 per proof gallon on the first 100,000 proof gallons of distilled spirits, and</text> </subparagraph> <subparagraph id="id0EB51C0151E84D2A8CC3CCD14C8420AD"><enum>(B)</enum><text>$13.34 per proof gallon on the first 22,130,000 of proof gallons of distilled spirits to which subparagraph (A) does not apply,</text> </subparagraph><continuation-text continuation-text-level="paragraph">which have been distilled or processed by such operation and removed during the calendar year for consumption or sale, or which have been imported by the importer into the United States during the calendar year.</continuation-text></paragraph> +<paragraph id="idFCAE38B107D842578A781109301AB957"><enum>(2)</enum><header>Controlled groups</header> +<subparagraph id="id70A2F6293017437381A262C852BAAD89"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">In the case of a controlled group, the proof gallon quantities specified under subparagraphs (A) and (B) of paragraph (1) shall be applied to such group and apportioned among the members of such group in such manner as the Secretary or their delegate shall by regulations prescribe.</text> </subparagraph> <subparagraph id="idA3936A8431DA4392AF57D342A8C9DC45"><enum>(B)</enum><header>Definition</header><text display-inline="yes-display-inline">For purposes of subparagraph (A), the term <quote>controlled group</quote> shall have the meaning given such term by subsection (a) of section 1563, except that <quote>more than 50 percent</quote> shall be substituted for <quote>at least 80 percent</quote> each place it appears in such subsection.</text> </subparagraph> +<subparagraph id="idE4D60B428317410CB24A21C33BE00E93"><enum>(C)</enum><header>Rules for non-corporations</header><text display-inline="yes-display-inline">Under regulations prescribed by the Secretary, principles similar to the principles of subparagraphs (A) and (B) shall be applied to a group under common control where one or more of the persons is not a corporation.</text> </subparagraph> <subparagraph id="id841266B38D834747923E3C271A98D567"><enum>(D)</enum><header>Single taxpayer</header><text display-inline="yes-display-inline">Pursuant to rules issued by the Secretary, two or more entities (whether or not under common control) that produce distilled spirits marketed under a similar brand, license, franchise, or other arrangement shall be treated as a single taxpayer for purposes of the application of this subsection.</text> </subparagraph></paragraph> +<paragraph id="idF87DE84787CD4A82896D0CAFBB2AF613"><enum>(3)</enum><header>Termination</header><text display-inline="yes-display-inline">This subsection shall not apply to distilled spirits removed after December 31, 2019.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection id="HE7C02523CB204E6B80C53800392FDDC4"><enum>(b)</enum><header>Conforming amendment</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/7652">Section 7652(f)(2)</external-xref> is amended by striking <quote>section 5001(a)(1)</quote> and inserting <quote>subsection (a)(1) of section 5001, determined as if subsection (c)(1) of such section did not apply</quote>.</text> </subsection> +<subsection id="idA1F48EACC15E460ABCFA9B5A31BCD4CA"><enum>(c)</enum><header>Application of reduced tax rate for foreign manufacturers and importers</header><text>Subsection (c) of <external-xref legal-doc="usc" parsable-cite="usc/26/5001">section 5001</external-xref>, as added by subsection (a), is amended—</text> <paragraph id="id1ADCF6FB760E41629CA843416B8307E8"><enum>(1)</enum><text>in paragraph (1), by inserting <quote>but only if the importer is an electing importer under paragraph (3) and the proof gallons of distilled spirits have been assigned to the importer pursuant to such paragraph</quote> after <quote>into the United States during the calendar year</quote>, and</text> </paragraph> +<paragraph id="idF0B3E7AE140D4059827592D2DA3653F6"><enum>(2)</enum><text>by redesignating paragraph (3) as paragraph (4) and by inserting after paragraph (2) the following new paragraph:</text> <quoted-block changed="added" display-inline="no-display-inline" id="id09B133A32634403684C73C2C69AD1186" reported-display-style="italic" style="OLC"> <paragraph commented="no" id="idEDF1F437E9F5452FBE24B054364C7B00"><enum>(3)</enum><header>Reduced tax rate for foreign manufacturers and importers</header> <subparagraph commented="no" id="id2638F33DFB4340C2B9BD83B11C6E7E27"><enum>(A)</enum><header>In general</header><text>In the case of any proof gallons of distilled spirits which have been produced outside of the United States and imported into the United States, the rate of tax applicable under paragraph (1) (referred to in this paragraph as the <term>reduced tax rate</term>) may be assigned by the distilled sprits operation (provided that such operation makes an election described in subparagraph (B)(ii)) to any electing importer of such proof gallons pursuant to the requirements established by the Secretary under subparagraph (B).</text> </subparagraph> +<subparagraph commented="no" id="id2BBEA70C7E5A4DD59C6A672E4FE0B2BF"><enum>(B)</enum><header>Assignment</header><text>The Secretary shall, through such rules, regulations, and procedures as are determined appropriate, establish procedures for assignment of the reduced tax rate provided under this paragraph, which shall include—</text> <clause commented="no" id="id91A1320EBB344D2ABDD77BE66D2D542C"><enum>(i)</enum><text>a limitation to ensure that the number of proof gallons of distilled spirits for which the reduced tax rate has been assigned by a distilled spirits operation—</text> +<subclause commented="no" id="idDDD49A1D7A4C449A958CA131C3553AD6"><enum>(I)</enum><text>to any importer does not exceed the number of proof gallons produced by such operation during the calendar year which were imported into the United States by such importer, and</text> </subclause> <subclause commented="no" id="id7AFAA52E999747FDB402AA67B0A72872"><enum>(II)</enum><text>to all importers does not exceed the 22,230,000 proof gallons of distilled spirits to which the reduced tax rate applies,</text> </subclause></clause> +<clause commented="no" id="id393658FB5E934E71B71399DC9FAF1673"><enum>(ii)</enum><text>procedures that allow the election of a distilled spirits operation to assign and an importer to receive the reduced tax rate provided under this paragraph,</text> </clause> <clause commented="no" id="id7F7B954EC5D94052B779767D90536DF3"><enum>(iii)</enum><text>requirements that the distilled spirits operation provide any information as the Secretary determines necessary and appropriate for purposes of carrying out this paragraph, and</text> </clause> +<clause commented="no" id="idEFD4C7AF3824498DB6BA6E460AA4EF6D"><enum>(iv)</enum><text>procedures that allow for revocation of eligibility of the distilled spirits operation and the importer for the reduced tax rate provided under this paragraph in the case of any erroneous or fraudulent information provided under clause (iii) which the Secretary deems to be material to qualifying for such reduced rate.</text> </clause></subparagraph> <subparagraph commented="no" id="id4B6019BDD7F44DFEAAFC2457CCBB7297"><enum>(C)</enum><header>Controlled group</header> <clause commented="no" id="id39D73CCF6432415FA043200EC9C99C07"><enum>(i)</enum><header>In general</header><text>For purposes of this section, any importer making an election described in subparagraph (B)(ii) shall be deemed to be a member of the controlled group of the distilled spirits operation, as described under paragraph (2).</text> </clause> +<clause commented="no" id="id5ED300A00AA9409B863F2FBDC1E87062"><enum>(ii)</enum><header>Apportionment</header><text>For purposes of this paragraph, in the case of a controlled group, rules similar to section 5051(a)(5)(B) shall apply.</text></clause></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph></subsection> <subsection commented="no" id="id8EF78330B59E4A9E9A03EF7711D88C2D"><enum>(d)</enum><header>Effective date</header><text>The amendments made by this section shall apply to distilled spirits removed after December 31, 2017.</text> </subsection></section> +<section commented="no" id="id663FC4179AA0447BBD5FAB01C95F22FD"><enum>13808.</enum><header>Bulk distilled spirits</header> +<subsection commented="no" id="id115D1BDB34C54AADB744BCFE0B70D32C"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/5212">Section 5212</external-xref> is amended by adding at the end the following sentence: <quote>In the case of distilled spirits transferred in bond after December 31, 2017, and before January 1, 2020, this section shall be applied without regard to whether distilled spirits are bulk distilled spirits.</quote>.</text> </subsection> <subsection commented="no" id="id6FEEF1B9715142A8879E91916BE49DFD"><enum>(b)</enum><header>Effective date</header><text>The amendments made by this section shall apply distilled spirits transferred in bond after December 31, 2017.</text> </subsection></section></subpart> +<subpart id="idC7A77F5AAAA84467968D343BD0B968B2" style="OLC"><enum>B</enum><header>Miscellaneous provisions</header> +<section id="H1E0FC13D829246D38D52E504700084A2"><enum>13821.</enum><header>Modification of tax treatment of Alaska Native Corporations and settlement trusts</header> +<subsection id="id9960721578FD4130B23E49DDDC4A562D"><enum>(a)</enum><header>Exclusion for ANCSA payments assigned to Alaska Native Settlement Trusts</header> +<paragraph id="HD50B15C4EA324CBBA3447D61E4E28941"><enum>(1)</enum><header>In general</header><text>Part III of subchapter B of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> is amended by inserting before section 140 the following new section:</text> <quoted-block changed="added" display-inline="no-display-inline" id="H7EE070A5524946078527DC56AEF34FC7" reported-display-style="italic" style="OLC"> <section id="H76D557F8200A4D729E55391AF9C024F2"><enum>139G.</enum><header>Assignments to Alaska Native Settlement Trusts</header> <subsection id="HD0ACFAB3AF724D9A860C0C904B0E5153"><enum>(a)</enum><header>In general</header><text>In the case of a Native Corporation, gross income shall not include the value of any payments that would otherwise be made, or treated as being made, to such Native Corporation pursuant to, or as required by, any provision of the Alaska Native Claims Settlement Act (<external-xref legal-doc="usc" parsable-cite="usc/43/1601">43 U.S.C. 1601</external-xref> et seq.), including any payment that would otherwise be made to a Village Corporation pursuant to section 7(j) of the Alaska Native Claims Settlement Act (<external-xref legal-doc="usc" parsable-cite="usc/43/1606">43 U.S.C. 1606(j)</external-xref>), provided that any such payments—</text> +<paragraph id="HD75C30680F264F3498B4936986022382"><enum>(1)</enum><text>are assigned in writing to a Settlement Trust, and</text> </paragraph> <paragraph id="H714968D1B2584AD7B4D41F60F6EEAC45"><enum>(2)</enum><text>were not received by such Native Corporation prior to the assignment described in paragraph (1).</text> </paragraph></subsection> +<subsection id="HFA61582126C84FFFB6864CE2485A93F2"><enum>(b)</enum><header>Inclusion in gross income</header><text>In the case of a Settlement Trust which has been assigned payments described in subsection (a), gross income shall include such payments when received by such Settlement Trust pursuant to the assignment and shall have the same character as if such payments were received by the Native Corporation.</text> </subsection> <subsection id="H7C3F0F0DF43241C38BD63B622CCD6C35"><enum>(c)</enum><header>Amount and scope of assignment</header><text>The amount and scope of any assignment under subsection (a) shall be described with reasonable particularity and may either be in a percentage of one or more such payments or in a fixed dollar amount.</text> </subsection> +<subsection id="HA08E252E43FD4363AD44BCD93D51C6A4"><enum>(d)</enum><header>Duration of assignment; revocability</header><text>Any assignment under subsection (a) shall specify—</text> <paragraph id="HEA59FBFE959B4DA9954F087722953FEB"><enum>(1)</enum><text>a duration either in perpetuity or for a period of time, and</text> </paragraph> +<paragraph id="H1567D80EAF594650BDF49489AA875B62"><enum>(2)</enum><text>whether such assignment is revocable.</text> </paragraph></subsection> <subsection id="H056B3F3068DE46A794D81A30B78EE05B"><enum>(e)</enum><header>Prohibition on deduction</header><text>Notwithstanding section 247, no deduction shall be allowed to a Native Corporation for purposes of any amounts described in subsection (a).</text> </subsection> +<subsection id="HF2F2C8FC65EF4CFA8EC77DAB0D39C5E2"><enum>(f)</enum><header>Definitions</header><text>For purposes of this section, the terms <term>Native Corporation</term> and <term>Settlement Trust</term> have the same meaning given such terms under section 646(h).</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> <paragraph id="H57A2A2E718514C4B9A00FECE66ABED53"><enum>(2)</enum><header>Conforming amendment</header><text>The table of sections for part III of subchapter B of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> is amended by inserting before the item relating to section 140 the following new item:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="H091B73A05E884FAABABC6B6A66916779" reported-display-style="italic" style="OLC"> +<toc changed="added" reported-display-style="italic"> +<toc-entry bold="off" level="section">Sec. 139G. Assignments to Alaska Native Settlement Trusts.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> +<paragraph id="H633C7A1CF5484A6AA7DE967D51C56717"><enum>(3)</enum><header>Effective date</header><text>The amendments made by this subsection shall apply to taxable years beginning after December 31, 2016.</text> </paragraph></subsection> <subsection id="H73C633DB47604B40862CAE1A3523E660"><enum>(b)</enum><header>Deduction of contributions to Alaska Native Settlement Trusts</header> <paragraph id="H052C25362ADA439C8D566741806DD7F1"><enum>(1)</enum><header>In general</header><text>Part VIII of subchapter B of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> is amended by inserting before section 248 the following new section:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="HA03347A0E3484F179A06E60CE685AFBA" reported-display-style="italic" style="OLC"> +<section id="H4487E574055F4BC6B4243C6BF6B41EF9"><enum>247.</enum><header>Contributions to Alaska Native Settlement Trusts</header> +<subsection id="HC696C296C30F4277A0A95BCBBD6BB701"><enum>(a)</enum><header>In general</header><text>In the case of a Native Corporation, there shall be allowed a deduction for any contributions made by such Native Corporation to a Settlement Trust (regardless of whether an election under section 646 is in effect for such Settlement Trust) for which the Native Corporation has made an annual election under subsection (e).</text> </subsection> <subsection id="H470E03A5C1CF468FA8A828E01F45CD2C"><enum>(b)</enum><header>Amount of deduction</header><text>The amount of the deduction under subsection (a) shall be equal to—</text> +<paragraph id="HAD2272FDD2044807BE601AC25547FA71"><enum>(1)</enum><text>in the case of a cash contribution (regardless of the method of payment, including currency, coins, money order, or check), the amount of such contribution, or</text> </paragraph> <paragraph id="H9F1FD13940FD4EC5897D45A42AA538C2"><enum>(2)</enum><text>in the case of a contribution not described in paragraph (1), the lesser of—</text> +<subparagraph id="id87C207B400D44FF2985A244E67BB521A"><enum>(A)</enum><text>the Native Corporation's adjusted basis in the property contributed, or</text> </subparagraph> <subparagraph id="id6AA8E227FB2947A9B9B607DDE5CA8B97"><enum>(B)</enum><text>the fair market value of the property contributed.</text> </subparagraph></paragraph></subsection> +<subsection id="H25D034F2D4744F7097CFFA098419C750"><enum>(c)</enum><header>Limitation and carryover</header> +<paragraph id="HA271EACB6722465DA055EE4024B12D2B"><enum>(1)</enum><header>In general</header><text>Subject to paragraph (2), the deduction allowed under subsection (a) for any taxable year shall not exceed the taxable income (as determined without regard to such deduction) of the Native Corporation for the taxable year in which the contribution was made.</text> </paragraph> <paragraph id="H79E49658F1C34E3995F5A46FB4838765"><enum>(2)</enum><header>Carryover</header><text>If the aggregate amount of contributions described in subsection (a) for any taxable year exceeds the limitation under paragraph (1), such excess shall be treated as a contribution described in subsection (a) in each of the 15 succeeding years in order of time.</text> </paragraph></subsection> +<subsection id="H1D47751D16E14C3A997D55ACC96C7840"><enum>(d)</enum><header>Definitions</header><text>For purposes of this section, the terms <term>Native Corporation</term> and <term>Settlement Trust</term> have the same meaning given such terms under section 646(h).</text> </subsection> <subsection commented="no" id="H7740D519BFFE405FBCEFC675200CD08F"><enum>(e)</enum><header>Manner of making election</header> <paragraph commented="no" id="H31E4AA441AAE4C4B9C0D354223FC44FD"><enum>(1)</enum><header>In general</header><text>For each taxable year, a Native Corporation may elect to have this section apply for such taxable year on the income tax return or an amendment or supplement to the return of the Native Corporation, with such election to have effect solely for such taxable year.</text> </paragraph> +<paragraph commented="no" id="HEB0D0488F8324DEE8D22765BB729B2ED"><enum>(2)</enum><header>Revocation</header><text>Any election made by a Native Corporation pursuant to this subsection may be revoked pursuant to a timely filed amendment or supplement to the income tax return of such Native Corporation.</text> </paragraph></subsection> <subsection commented="no" id="H7422DCCE238246A6B9D8F7E581D3C1F3"><enum>(f)</enum><header>Additional rules</header> <paragraph commented="no" id="H14F809EBDA1F4986B80DB2DDAD63CF39"><enum>(1)</enum><header>Earnings and profits</header><text>Notwithstanding section 646(d)(2), in the case of a Native Corporation which claims a deduction under this section for any taxable year, the earnings and profits of such Native Corporation for such taxable year shall be reduced by the amount of such deduction.</text> </paragraph> +<paragraph commented="no" id="H1A3EDBC5199D47269534F52B82681FF6"><enum>(2)</enum><header>Gain or loss</header><text>No gain or loss shall be recognized by the Native Corporation with respect to a contribution of property for which a deduction is allowed under this section.</text> </paragraph> <paragraph commented="no" id="H0B76F80DB3084E03BDDCB527FC4833B0"><enum>(3)</enum><header>Income</header><text>Subject to subsection (g), a Settlement Trust shall include in income the amount of any deduction allowed under this section in the taxable year in which the Settlement Trust actually receives such contribution.</text> </paragraph> +<paragraph commented="no" id="H479C65D9D41F4FED8F53D49802386C5E"><enum>(4)</enum><header>Period</header><text>The holding period under section 1223 of the Settlement Trust shall include the period the property was held by the Native Corporation.</text> </paragraph> <paragraph commented="no" id="HD8BFB09626A34D29840713CEB675F5D4"><enum>(5)</enum><header>Basis</header><text>The basis that a Settlement Trust has for which a deduction is allowed under this section shall be equal to the lesser of—</text> +<subparagraph commented="no" id="id0C39516D12C442DEB3853C6310A7C8F0"><enum>(A)</enum><text>the adjusted basis of the Native Corporation in such property immediately before such contribution, or</text> </subparagraph> <subparagraph commented="no" id="id802FECB4655449E6BD2982C4B99D9BA5"><enum>(B)</enum><text>the fair market value of the property immediately before such contribution.</text> </subparagraph></paragraph> +<paragraph commented="no" id="H54A2059207D34335BBFC9ABE92888802"><enum>(6)</enum><header>Prohibition</header><text>No deduction shall be allowed under this section with respect to any contributions made to a Settlement Trust which are in violation of subsection (a)(2) or (c)(2) of section 39 of the Alaska Native Claims Settlement Act (<external-xref legal-doc="usc" parsable-cite="usc/43/1629e">43 U.S.C. 1629e</external-xref>).</text> </paragraph></subsection> <subsection commented="no" id="H94FF193A65994199BBF0D69A7491B6FB"><enum>(g)</enum><header>Election by Settlement Trust To Defer Income Recognition</header> <paragraph commented="no" id="HCF616AEAF60046158C41D6EFDFEA2F5B"><enum>(1)</enum><header>In general</header><text>In the case of a contribution which consists of property other than cash, a Settlement Trust may elect to defer recognition of any income related to such property until the sale or exchange of such property, in whole or in part, by the Settlement Trust.</text> </paragraph> +<paragraph commented="no" id="HEF23305509264A10A764D6D8C2D49AF1"><enum>(2)</enum><header>Treatment</header><text>In the case of property described in paragraph (1), any income or gain realized on the sale or exchange of such property shall be treated as—</text> <subparagraph commented="no" id="H65E6F4325A8240F3B673C403B6FF2885"><enum>(A)</enum><text>for such amount of the income or gain as is equal to or less than the amount of income which would be included in income at the time of contribution under subsection (f)(3) but for the taxpayer's election under this subsection, ordinary income, and</text> </subparagraph> +<subparagraph commented="no" id="HF9E44BC5DAC94DC39864BFE3DB6D88BC"><enum>(B)</enum><text>for any amounts of the income or gain which are in excess of the amount of income which would be included in income at the time of contribution under subsection (f)(3) but for the taxpayer's election under this subsection, having the same character as if this subsection did not apply.</text> </subparagraph></paragraph> <paragraph commented="no" id="H24B663D7AD604AC98B62D685112EF939"><enum>(3)</enum><header>Election</header> <subparagraph commented="no" id="H7DF8C51F6D914EE691D3AA9CAD8ADD63"><enum>(A)</enum><header>In general</header><text>For each taxable year, a Settlement Trust may elect to apply this subsection for any property described in paragraph (1) which was contributed during such year. Any property to which the election applies shall be identified and described with reasonable particularity on the income tax return or an amendment or supplement to the return of the Settlement Trust, with such election to have effect solely for such taxable year.</text> </subparagraph> +<subparagraph commented="no" id="HE9DDD6DBD065401EB5BA43FC66651098"><enum>(B)</enum><header>Revocation</header><text>Any election made by a Settlement Trust pursuant to this subsection may be revoked pursuant to a timely filed amendment or supplement to the income tax return of such Settlement Trust.</text> </subparagraph> <subparagraph commented="no" id="HBCF1317C35AF48C48752DBEA100E4C69"><enum>(C)</enum><header>Certain dispositions</header> <clause commented="no" id="H926F490D4D34448481F3E3170EF6A7BF"><enum>(i)</enum><header>In general</header><text>In the case of any property for which an election is in effect under this subsection and which is disposed of within the first taxable year subsequent to the taxable year in which such property was contributed to the Settlement Trust—</text> +<subclause commented="no" id="H8B6EBA9BEB564AD58DF191118CC5B0B8"><enum>(I)</enum><text>this section shall be applied as if the election under this subsection had not been made,</text> </subclause> <subclause commented="no" id="H31EECFC017C547F1B6A10C1153FB1342"><enum>(II)</enum><text>any income or gain which would have been included in the year of contribution under subsection (f)(3) but for the taxpayer's election under this subsection shall be included in income for the taxable year of such contribution, and</text> </subclause> +<subclause commented="no" id="HBFADF67B3F604AEC98BE01C276D58F37"><enum>(III)</enum><text>the Settlement Trust shall pay any increase in tax resulting from such inclusion, including any applicable interest, and increased by 10 percent of the amount of such increase with interest.</text> </subclause></clause> <clause commented="no" id="H6C5C67F2F4FB4654BABB2B078DB9ADCF"><enum>(ii)</enum><header>Assessment</header><text>Notwithstanding section 6501(a), any amount described in subclause (III) of clause (i) may be assessed, or a proceeding in court with respect to such amount may be initiated without assessment, within 4 years after the date on which the return making the election under this subsection for such property was filed.</text></clause></subparagraph></paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> +<paragraph id="H16A6354F454648EEADA26D52F2988788"><enum>(2)</enum><header>Conforming amendment</header><text>The table of sections for part VIII of subchapter B of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> is amended by inserting before the item relating to section 248 the following new item:</text> <quoted-block changed="added" display-inline="no-display-inline" id="H5BF88FF300E9430DBFD7213F2D0EBB42" reported-display-style="italic" style="OLC"> <toc changed="added" reported-display-style="italic"> <toc-entry bold="off" level="section">Sec. 247. Contributions to Alaska Native Settlement Trusts.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> <paragraph commented="no" id="H661AEA1F83974BFB8240DF2CDE5F1369"><enum>(3)</enum><header>Effective date</header> <subparagraph commented="no" id="HAFD1980623F34547BE9710700533A61A"><enum>(A)</enum><header>In general</header><text>The amendments made by this subsection shall apply to taxable years for which the period of limitation on refund or credit under <external-xref legal-doc="usc" parsable-cite="usc/26/6511">section 6511</external-xref> of the Internal Revenue Code of 1986 has not expired.</text> </subparagraph> +<subparagraph commented="no" id="HF6C687B3FCD34086AEA9C3F4B75025D3"><enum>(B)</enum><header>One-year waiver of statute of limitations</header><text>If the period of limitation on a credit or refund resulting from the amendments made by paragraph (1) expires before the end of the 1-year period beginning on the date of the enactment of this Act, refund or credit of such overpayment (to the extent attributable to such amendments) may, nevertheless, be made or allowed if claim therefor is filed before the close of such 1-year period.</text> </subparagraph></paragraph></subsection> <subsection id="H7196B3E8ACF849E9B1268DCC3F772C29"><enum>(c)</enum><header>Information reporting for deductible contributions to Alaska Native Settlement Trusts</header> <paragraph id="H204B4530366B49B59C71D22E3826B3BE"><enum>(1)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/6039H">Section 6039H</external-xref> is amended—</text> +<subparagraph id="HE7AE045AD0D541A9B548B702BA5F6E02"><enum>(A)</enum><text>in the heading, by striking <quote><header-in-text level="section" style="tax">sponsoring</header-in-text></quote>, and</text> </subparagraph> <subparagraph id="HCC344C2F89114E00AF402D49956F1E75"><enum>(B)</enum><text>by adding at the end the following new subsection:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="H555AE22815B24AE889F27A70C6EB02DC" reported-display-style="italic" style="OLC"> +<subsection id="H66B009A49A4F42EF8A4CEEA49F2F401C"><enum>(e)</enum><header>Deductible contributions by Native Corporations to Alaska Native Settlement Trusts</header> +<paragraph id="H47F23528C3E04C3CAF21B3283E2C9465"><enum>(1)</enum><header>In general</header><text>Any Native Corporation (as defined in subsection (m) of section 3 of the Alaska Native Claims Settlement Act (<external-xref legal-doc="usc" parsable-cite="usc/43/1602">43 U.S.C. 1602(m)</external-xref>)) which has made a contribution to a Settlement Trust (as defined in subsection (t) of such section) to which an election under subsection (e) of section 247 applies shall provide such Settlement Trust with a statement regarding such election not later than January 31 of the calendar year subsequent to the calendar year in which the contribution was made.</text> </paragraph> <paragraph id="H57423DA8FD2A43A3A1D024D548BF7304"><enum>(2)</enum><header>Content of Statement</header><text>The statement described in paragraph (1) shall include—</text> +<subparagraph id="H3F511A0AB91B44A79F05E56CB4031ABE"><enum>(A)</enum><text>the total amount of contributions to which the election under subsection (e) of section 247 applies,</text> </subparagraph> <subparagraph id="H6914545D37704EF48A13F1AE03A19580"><enum>(B)</enum><text>for each contribution, whether such contribution was in cash,</text> </subparagraph> +<subparagraph id="HC2E986E1773A4A78850148098F69DFF8"><enum>(C)</enum><text>for each contribution which consists of property other than cash, the date that such property was acquired by the Native Corporation and the adjusted basis and fair market value of such property on the date such property was contributed to the Settlement Trust,</text> </subparagraph> <subparagraph id="H476C9A9F38804E52A50EBBA7158000B2"><enum>(D)</enum><text>the date on which each contribution was made to the Settlement Trust, and</text> </subparagraph> +<subparagraph id="H0AF52AA8D53648B1A74DA52C0F9CD563"><enum>(E)</enum><text>such information as the Secretary determines to be necessary or appropriate for the identification of each contribution and the accurate inclusion of income relating to such contributions by the Settlement Trust.</text></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </subparagraph></paragraph> <paragraph id="H150A82BB210C4A5C97D2766F2807805A"><enum>(2)</enum><header>Conforming amendment</header><text>The item relating to section 6039H in the table of sections for subpart A of part III of subchapter A of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/61">chapter 61</external-xref> is amended to read as follows:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="H0C06C8C27CF94CD281FC1D68ED2F562A" reported-display-style="italic" style="OLC"> +<toc changed="added" reported-display-style="italic"> +<toc-entry bold="off" level="section">Sec. 6039H. Information With Respect to Alaska Native Settlement Trusts and Native Corporations.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> +<paragraph id="H49DA49C9E376412ABEFBEAA7F7C1B8AD"><enum>(3)</enum><header>Effective date</header><text>The amendments made by this subsection shall apply to taxable years beginning after December 31, 2016.</text> </paragraph></subsection></section> <section id="id66BB9DBDE944428EB511F17176C4175B"><enum>13822.</enum><header>Amounts paid for aircraft management services</header> <subsection id="H945079A137404AD5A35D49A3F2B7AEA4"><enum>(a)</enum><header>In general</header><text>Subsection (e) of <external-xref legal-doc="usc" parsable-cite="usc/26/4261">section 4261</external-xref> is amended by adding at the end the following new paragraph:</text> +<quoted-block changed="added" id="H1985A70C323640ECB50494C1AD19316A" reported-display-style="italic" style="OLC"> +<paragraph id="H3C345B93E72F4D30BC6810B9A123913D"><enum>(5)</enum><header>Amounts paid for aircraft management services</header> +<subparagraph id="HDE4E479ED543401C8C9DB3068BB94A2D"><enum>(A)</enum><header>In general</header><text>No tax shall be imposed by this section or section 4271 on any amounts paid by an aircraft owner for aircraft management services related to—</text> <clause id="H6C7447BF00404C368AE3BB814ECE4BAD"><enum>(i)</enum><text>maintenance and support of the aircraft owner’s aircraft, or</text> </clause> +<clause id="HA7ECAB32AD764F9F99CBABDB3A8FC0DF"><enum>(ii)</enum><text>flights on the aircraft owner’s aircraft.</text> </clause></subparagraph> <subparagraph id="H08822B295DA94E37B6374573EB610A01"><enum>(B)</enum><header>Aircraft management services</header><text>For purposes of subparagraph (A), the term <term>aircraft management services</term> includes—</text> +<clause id="id89C13C37B4CF4C1080BCF1CDC29C7350"><enum>(i)</enum><text>assisting an aircraft owner with administrative and support services, such as scheduling, flight planning, and weather forecasting,</text> </clause> <clause id="id986A00D620AB416A991593A2FCCA9A52"><enum>(ii)</enum><text>obtaining insurance,</text> </clause> +<clause id="id0253DCC1000E47458921FDD4FF9E62A2"><enum>(iii)</enum><text>maintenance, storage and fueling of aircraft,</text> </clause> <clause id="id8CE6B41F2BE5489AB8C58512CF8A17DA"><enum>(iv)</enum><text>hiring, training, and provision of pilots and crew,</text> </clause> +<clause id="idE82264C4ECA748A5A901A38F07EC4D33"><enum>(v)</enum><text>establishing and complying with safety standards, and</text> </clause> <clause id="id45020A89BFD84C98A736A9F7B56967CD"><enum>(vi)</enum><text>such other services as are necessary to support flights operated by an aircraft owner.</text> </clause></subparagraph> +<subparagraph id="H0F2C5D13F86E443085575EB6138C738B"><enum>(C)</enum><header>Lessee treated as aircraft owner</header> +<clause id="HAAECE6B0640D47879C94164256F976E3"><enum>(i)</enum><header>In general</header><text>For purposes of this paragraph, the term <term>aircraft owner</term> includes a person who leases the aircraft other than under a disqualified lease.</text> </clause> <clause id="HF325620F48564231BB26B6F2A2D8ED60"><enum>(ii)</enum><header>Disqualified lease</header><text>For purposes of clause (i), the term <term>disqualified lease</term> means a lease from a person providing aircraft management services with respect to such aircraft (or a related person (within the meaning of section 465(b)(3)(C)) to the person providing such services), if such lease is for a term of 31 days or less.</text> </clause></subparagraph> +<subparagraph id="H582A105ABD864E7DA7980CB77B7F3B5C"><enum>(D)</enum><header>Pro rata allocation</header><text>In the case of amounts paid to any person which (but for this subsection) are subject to the tax imposed by subsection (a), a portion of which consists of amounts described in subparagraph (A), this paragraph shall apply on a pro rata basis only to the portion which consists of amounts described in such subparagraph.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection commented="no" display-inline="no-display-inline" id="HD86646F84DEE460C9D2543503B55C6E7"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to amounts paid after the date of the enactment of this Act.</text> </subsection></section> +<section id="HD40D9795745F4865B7E322BEA7CFAA33"><enum>13823.</enum><header>Opportunity zones</header> +<subsection id="HFAAC0FB8469F4C6CBAE299D1C3D369F9"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">Chapter 1</external-xref> is amended by adding at the end the following:</text> <quoted-block changed="added" display-inline="no-display-inline" id="HB1C66B8937A243A8846AC220B95F72EA" reported-display-style="italic" style="OLC"> <subchapter id="HAA61B52D79D14CB68664BBD7675E88D3"><enum>Z</enum><header>Opportunity Zones</header> <toc container-level="subchapter-container" idref="HAA61B52D79D14CB68664BBD7675E88D3" lowest-bolded-level="division-lowest-bolded" lowest-level="section" quoted-block="no-quoted-block" regeneration="yes-regeneration"> <toc-entry idref="H789236D9879C45D885565F9A0E8B7D2B" level="section">Sec. 1400Z–1. Designation.</toc-entry> <toc-entry idref="H2CE36B67ACCC4F89BD0B2571450C0176" level="section">Sec. 1400Z–2. Special rules for capital gains invested in opportunity zones.</toc-entry></toc> <section id="H789236D9879C45D885565F9A0E8B7D2B"><enum>1400Z–1.</enum><header>Designation</header> <subsection id="H3614A6F97EBE44BAA9E7DC8263D507FF"><enum>(a)</enum><header>Qualified opportunity zone defined</header><text>For the purposes of this subchapter, the term <term>qualified opportunity zone</term> means a population census tract that is a low-income community that is designated as a qualified opportunity zone.</text> </subsection> +<subsection id="H2DB14BC9BE614DEBA6C1A7F0E827DB2A"><enum>(b)</enum><header>Designation</header> +<paragraph id="HB6BE7548B7494B679A8E34404ACA9472"><enum>(1)</enum><header>In general</header><text>For purposes of subsection (a), a population census tract that is a low-income community is designated as a qualified opportunity zone if—</text> <subparagraph id="H176E56DE3237431D921E998D98282E70"><enum>(A)</enum><text>not later than the end of the determination period, the governor of the State in which the tract is located—</text> +<clause id="HEEE9CDC5BB42423785310C176F23148B"><enum>(i)</enum><text>nominates the tract for designation as a qualified opportunity zone, and</text> </clause> <clause id="H2D8F5024FBC649AF80A04D1CBFAD3BC4"><enum>(ii)</enum><text>notifies the Secretary in writing of such nomination, and</text> </clause></subparagraph> +<subparagraph id="H283ADE34AF5D40A4B7A9F49BB62A9280"><enum>(B)</enum><text>the Secretary certifies such nomination and designates such tract as a qualified opportunity zone before the end of the consideration period.</text> </subparagraph></paragraph> <paragraph id="H644D278617354782ABE71F0391D4995B"><enum>(2)</enum><header>Extension of periods</header><text>A governor may request that the Secretary extend either the determination or consideration period, or both (determined without regard to this subparagraph), for an additional 30 days.</text> </paragraph></subsection> +<subsection id="H511F674245DF4BC2AF304D1830089D7A"><enum>(c)</enum><header>Other definitions</header><text display-inline="yes-display-inline">For purposes of this subsection—</text> <paragraph id="HA4CE41C04ED44C1A8583F166807C0473"><enum>(1)</enum><header>Low-income communities</header><text>The term <term>low-income community</term> has the same meaning as when used in section 45D(e).</text> </paragraph> +<paragraph id="H5B78A7C81DA9401BB7B7A0749EA2809F"><enum>(2)</enum><header>Definition of periods</header> +<subparagraph id="H7429FD7C127A40E7AA67D46006A7DD20"><enum>(A)</enum><header>Consideration period</header><text>The term <term>consideration period</term> means the 30-day period beginning on the date on which the Secretary receives notice under subsection (b)(1)(A)(ii), as extended under subsection (b)(2).</text> </subparagraph> <subparagraph id="HA3C33DD9B0D94293A5AAB9C7CBA95789"><enum>(B)</enum><header>Determination period</header><text display-inline="yes-display-inline">The term <term>determination period</term> means the 90-day period beginning on the date of the enactment of the <short-title>Tax Cuts and Jobs Act</short-title>, as extended under subsection (b)(2).</text> </subparagraph></paragraph> +<paragraph id="id139F628C844B4133804117E9C3EAED17"><enum>(3)</enum><header>State</header><text>For purposes of this section, the term <term>State</term> includes any possession of the United States.</text> </paragraph></subsection> <subsection id="H4E02F530999940F8B9CD3D167193BA73"><enum>(d)</enum><header>Number of designations</header> <paragraph id="HA6DA223480A14AEEAB671BE06D3F41F7"><enum>(1)</enum><header>In general</header><text>Except as provided by paragraph (2), the number of population census tracts in a State that may be designated as qualified opportunity zones under this section may not exceed 25 percent of the number of low-income communities in the State.</text> </paragraph> +<paragraph id="H9A57050A91D749BC96D7C9223586FA2E"><enum>(2)</enum><header>Exception</header><text>If the number of low-income communities in a State is less than 100, then a total of 25 of such tracts may be designated as qualified opportunity zones.</text> </paragraph></subsection> <subsection commented="no" id="H805C2783D0DA4C8F8BC9FA3050661D59"><enum>(e)</enum><header>Designation of tracts contiguous with low-Income communities</header> <paragraph commented="no" id="HBF66B081727649398A84DC9DE1151D9C"><enum>(1)</enum><header>In general</header><text>A population census tract that is not a low-income community may be designated as a qualified opportunity zone under this section if—</text> +<subparagraph commented="no" id="H1DD1662465174084877BCDC74136B865"><enum>(A)</enum><text>the tract is contiguous with the low-income community that is designated as a qualified opportunity zone, and</text> </subparagraph> <subparagraph commented="no" id="H89B1272130F849CF8AB9F7E12EA78235"><enum>(B)</enum><text>the median family income of the tract does not exceed 125 percent of the median family income of the low-income community with which the tract is contiguous.</text> </subparagraph></paragraph> +<paragraph commented="no" id="H6C5E3621E6454178BBA1313AF77DADFE"><enum>(2)</enum><header>Limitation</header><text>Not more than 5 percent of the population census tracts designated in a State as a qualified opportunity zone may be designated under paragraph (1).</text> </paragraph></subsection> <subsection id="H815F4C3AF66143BD99C6F0510EC5C9C0"><enum>(f)</enum><header>Period for which designation is in effect</header><text>A designation as a qualified opportunity zone shall remain in effect for the period beginning on the date of the designation and ending at the close of the 10th calendar year beginning on or after such date of designation.</text> </subsection></section> +<section id="H2CE36B67ACCC4F89BD0B2571450C0176"><enum>1400Z–2.</enum><header>Special rules for capital gains invested in opportunity zones</header> +<subsection id="HC5B3205394624938933CB8058657B74C"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">In the case of gain from the sale to, or exchange with, an unrelated person of any property held by the taxpayer, at the election of the taxpayer—</text> <paragraph id="H3E3949A695C44842965F49579377DC4A"><enum>(1)</enum><text>gross income for the taxable year shall not include so much of such gain as does not exceed the aggregate amount invested by the taxpayer in a qualified opportunity fund during the 180-day period beginning on the date of such sale or exchange,</text> </paragraph> +<paragraph id="HFBD1D5BA38D748079390D9F706CF92B8"><enum>(2)</enum><text display-inline="yes-display-inline">the amount of gain excluded by paragraph (1) shall be included in gross income as provided by subsection (b), and</text> </paragraph> <paragraph id="id1CD908F0B36C4323B1AC430CA4DD0AD0"><enum>(3)</enum><text>subsection (c) shall apply.</text> </paragraph><continuation-text continuation-text-level="subsection">No election may be made under the preceding sentence with respect to a sale or exchange if an election previously made with respect to such sale or exchange is in effect.</continuation-text></subsection> +<subsection id="HE68A0C61ED764620BE3AB28E8FA85B1C"><enum>(b)</enum><header>Deferral of gain invested in opportunity zone property</header> +<paragraph id="HA672B6394B654982A6252692C7B2898D"><enum>(1)</enum><header>Year of inclusion</header><text>Gain to which subsection (a)(2) applies shall be included in income in the taxable year which includes the earlier of—</text> <subparagraph id="id5EE05BE38A9E419783C123B34737D361"><enum>(A)</enum><text>the date on which such investment is sold or exchanged, or</text> </subparagraph> +<subparagraph id="id40C73CE6DBC145B58771684EC775B258"><enum>(B)</enum><text>December 31, 2026.</text> </subparagraph></paragraph> <paragraph id="H3A2B8523C1CE435092AB2A0B1602E08F"><enum>(2)</enum><header>Amount includible</header> <subparagraph id="id297AA801E5594362B68AA81301573415"><enum>(A)</enum><header>In general</header><text>The amount of gain included in gross income under subsection (a)(1) shall be the excess of—</text> +<clause id="idF5B551C500D04A4396615C6E43F5FD5E"><enum>(i)</enum><text>the lesser of the amount of gain excluded under paragraph (1) or the fair market value of the property as determined as of the date described in paragraph (1), over</text> </clause> <clause id="id7C3E1D308EE54B40AFCE0FC55B5772A2"><enum>(ii)</enum><text>the taxpayer's basis in the investment.</text> </clause></subparagraph> +<subparagraph id="id2D56711D44BF412B9AB2398836F481D8"><enum>(B)</enum><header>Determination of basis</header> +<clause id="idDC67B11295DF4EABACB4F6FF56A7E9A4"><enum>(i)</enum><header>In general</header><text>Except as otherwise provided in this clause or subsection (c), the taxpayer's basis in the investment shall be zero.</text> </clause> <clause commented="no" display-inline="no-display-inline" id="idD3CBE05575524CA6BB5409C5CF2ED7DF"><enum>(ii)</enum><header display-inline="yes-display-inline">Increase for gain recognized under subsection <enum-in-header>(a)(2)</enum-in-header></header><text display-inline="yes-display-inline">The basis in the investment shall be increased by the amount of gain recognized by reason of subsection (a)(2) with respect to such property.</text> </clause> +<clause id="id43A5C28A5E0D454EAB60E674F64DE573"><enum>(iii)</enum><header>Investments held for 5 years</header><text>In the case of any investment held for at least 5 years, the basis of such investment shall be increased by an amount equal to 10 percent of the amount of gain deferred by reason of subsection (a)(1).</text> </clause> <clause id="id79C3711BB39E4FCD862C6056103A02A3"><enum>(iv)</enum><header>Investments held for 7 years</header><text>In the case of any investment held by the taxpayer for at least 7 years, in addition to any adjustment made under clause (iii), the basis of such property shall be increased by an amount equal to 5 percent of the amount of gain deferred by reason of subsection (a)(1).</text> </clause></subparagraph></paragraph></subsection> +<subsection commented="no" id="H295389214EBF452992F3DD7A50BDF3D7"><enum>(c)</enum><header>Special rule for investments held for at least 10 years</header><text display-inline="yes-display-inline">In the case of any investment held by the taxpayer for at least 10 years and with respect to which the taxpayer makes an election under this clause, the basis of such property shall be equal to the fair market value of such investment on the date that the investment is sold or exchanged.</text> </subsection> <subsection id="id92128A72991F41D1840CE02A2D2935DC"><enum>(d)</enum><header>Qualified opportunity fund</header><text>For purposes of this section—</text> +<paragraph id="id7709888304CB4239BFE84AE9F6945D56"><enum>(1)</enum><header>Qualified opportunity fund</header><text>The term <term>qualified opportunity fund</term> means any investment vehicle which is organized as a corporation or a partnership for the purpose of investing in qualified opportunity zone property (other than another qualified opportunity fund) that holds at least 90 percent of its assets in qualified opportunity zone property, determined—</text> <subparagraph commented="no" id="id38E9BDD5EF6E499996FE170134276D4C"><enum>(A)</enum><text>on the last day of the first 6-month period of the taxable year of the fund, and</text> </subparagraph> +<subparagraph commented="no" id="id430EAB7D1A024FF6A7084AF280FC3FE3"><enum>(B)</enum><text>on the last day of the taxable year of the fund.</text> </subparagraph></paragraph> <paragraph id="H8AAC0C4DD17B443697D2F4E093C8FDB8"><enum>(2)</enum><header>Qualified opportunity zone property</header> <subparagraph id="H7AD3C6D7EEDD4D8EB58CD535C6387407"><enum>(A)</enum><header>In general</header><text>The term <term>qualified opportunity zone property</term> means property which is—</text> +<clause id="H1AB71DBE1C4E4FC892F17F813E886616"><enum>(i)</enum><text>qualified opportunity zone stock,</text> </clause> <clause id="HF6BB3202018F4388BA95B29F2B41B516"><enum>(ii)</enum><text>qualified opportunity zone partnership interest, or</text> </clause> +<clause id="H4901727818B84522A25C14E208251486"><enum>(iii)</enum><text>qualified opportunity zone business property.</text> </clause></subparagraph> <subparagraph id="HCDD1AABF74E04E18A98D403D500D3B1A"><enum>(B)</enum><header>Qualified opportunity zone stock</header> <clause id="H0BF0A5274877484EBAB5E16DF3A42131"><enum>(i)</enum><header>In general</header><text>Except as provided in clause (ii), the term <term>qualified opportunity zone stock</term> means any stock in a domestic corporation if—</text> +<subclause id="HD661F1E142E847F29A8401CCFA6B14A3"><enum>(I)</enum><text>such stock is acquired by the taxpayer after December 31, 2017, at its original issue (directly or through an underwriter) from the corporation solely in exchange for cash,</text> </subclause> <subclause id="HB9EAF41E70314D9A9E624A65BD39295B"><enum>(II)</enum><text>as of the time such stock was issued, such corporation was a qualified opportunity zone business (or, in the case of a new corporation, such corporation was being organized for purposes of being a qualified opportunity zone business), and</text> </subclause> +<subclause id="H6779BA4FC0544D88AF32B427C6E0A692"><enum>(III)</enum><text>during substantially all of the taxpayer’s holding period for such stock, such corporation qualified as a qualified opportunity zone business.</text> </subclause></clause> <clause id="HAE369C36B1B9444D8E4A12146F2ACA25"><enum>(ii)</enum><header>Redemptions</header><text>A rule similar to the rule of section 1202(c)(3) shall apply for purposes of this paragraph.</text> </clause></subparagraph> +<subparagraph id="H21167DEC43EA408987A10DA5EDE80DDC"><enum>(C)</enum><header>Qualified opportunity zone partnership interest</header><text>The term <term>qualified opportunity zone partnership interest</term> means any capital or profits interest in a domestic partnership if—</text> <clause id="H61BB6B6B3451483FB73DC51C825B7085"><enum>(i)</enum><text>such interest is acquired by the taxpayer after December 31, 2017, from the partnership solely in exchange for cash,</text> </clause> +<clause id="H3309C60F50664D3B8BC55811819B6113"><enum>(ii)</enum><text>as of the time such interest was acquired, such partnership was a qualified opportunity zone business (or, in the case of a new partnership, such partnership was being organized for purposes of being a qualified opportunity zone business), and</text> </clause> <clause id="H1E0EB7C65C9B418EAD6564A32FEE1FE2"><enum>(iii)</enum><text>during substantially all of the taxpayer’s holding period for such interest, such partnership qualified as a qualified opportunity zone business.</text> </clause></subparagraph> +<subparagraph id="HF6BECFC8DF0E4DA080DF045B996CE42B"><enum>(D)</enum><header>Qualified opportunity zone business property</header> +<clause id="H0F1DEFAF9E194A18995539132806B937"><enum>(i)</enum><header>In general</header><text>The term <term>qualified opportunity zone business property</term> means tangible property used in a trade or business of the taxpayer if—</text> <subclause id="H319952C1E1394D8DADD624A8206D85E3"><enum>(I)</enum><text>such property was acquired by the taxpayer by purchase (as defined in section 179(d)(2)) after December 31, 2017,</text> </subclause> +<subclause id="H87F3EF9E4A304FF3B0D421BB30AC37EF"><enum>(II)</enum><text>the original use of such property in the qualified opportunity zone commences with the taxpayer or the taxpayer substantially improves the property, and</text> </subclause> <subclause id="H816FA537C1F04E9A9774C073D93999DF"><enum>(III)</enum><text>during substantially all of the taxpayer’s holding period for such property, substantially all of the use of such property was in a qualified opportunity zone.</text> </subclause></clause> +<clause id="HA48D11A7E5814632B5B03DF26F4C3B75"><enum>(ii)</enum><header>Substantial improvement</header><text>For purposes of subparagraph (A)(ii), property shall be treated as substantially improved by the taxpayer only if, during any 30-month period beginning after the date of acquisition of such property, additions to basis with respect to such property in the hands of the taxpayer exceed an amount equal to the adjusted basis of such property at the beginning of such 30-month period in the hands of the taxpayer.</text> </clause> <clause id="H0CBDFDF7F64A46D8AB5F82D4CF867B07"><enum>(iii)</enum><header>Related party</header><text>For purposes of subparagraph (A)(i), the related person rule of section 179(d)(2) shall be applied pursuant to paragraph (8) of this subsection in lieu of the application of such rule in section 179(d)(2)(A).</text> </clause></subparagraph></paragraph> +<paragraph id="H7CDE6EA25FA645D6B88812CF0168BA5F"><enum>(3)</enum><header>Qualified opportunity zone business</header> +<subparagraph id="H57B00C5587CE4FE2BC6161CB1B86D7D2"><enum>(A)</enum><header>In general</header><text>The term <term>qualified opportunity zone business</term> means a trade or business—</text> <clause id="HD66C3976B9EF4F42AF77581F653A7A50"><enum>(i)</enum><text>in which substantially all of the tangible property owned or leased by the taxpayer is qualified opportunity zone business property,</text> </clause> +<clause id="HAE8CE4A4D8254C32AC97A9810C5E8899"><enum>(ii)</enum><text>which satisfies the requirements of paragraphs (2), (4), and (8) of section 1397C(b), and</text> </clause> <clause id="H93A26D1AA4304319BFD4B30BBCA19D29"><enum>(iii)</enum><text>which is not described in section 144(c)(6)(B).</text> </clause></subparagraph> +<subparagraph id="H6F6B1A9AF1D241F48B0C2C2708B83C91"><enum>(B)</enum><header>Special rule</header><text display-inline="yes-display-inline">For purposes of subparagraph (A), tangible property that ceases to be a qualified opportunity zone business property shall continue to be treated as a qualified opportunity zone business property for the lesser of—</text> <clause id="H5600A1DBE2A34D648C8BF33FA4AA372F"><enum>(i)</enum><text>5 years after the date on which such tangible property ceases to be so qualified, or</text> </clause> +<clause id="HD0F3320AEFB64E67A58E893040B60433"><enum>(ii)</enum><text>the date on which such tangible property is no longer held by the qualified opportunity zone business.</text> </clause></subparagraph></paragraph></subsection> <subsection id="H4AC2607D7AB4435A96A5BF523273DEBD"><enum>(e)</enum><header>Applicable rules</header> <paragraph id="id0171605FF0ED46039CACE2F83B8FA411"><enum>(1)</enum><header>Treatment of investments with mixed funds</header><text>In the case of any investment in a qualified opportunity fund only a portion of which consists of investments of gain to which an election under subsection (a)(1) is in effect—</text> +<subparagraph id="id5F47A16D45F843D2AE63A94E8F55E5CD"><enum>(A)</enum><text>such investment shall be treated as 2 separate investments, consisting of—</text> <clause id="id73070D130E7C45DB824D84CA6D4DEB84"><enum>(i)</enum><text>one investment that only includes amounts to which the election under subsection (a)(1) applies, and</text> </clause> +<clause id="idFF0D97B63BEC45F482105729A4819547"><enum>(ii)</enum><text>a separate investment consisting of other amounts, and</text> </clause></subparagraph> <subparagraph id="idD4C02B87245D4440B4066CEF991241AC"><enum>(B)</enum><text>subsections (a), (b), and (c) shall only apply to the investment described in subparagraph (A)(i).</text> </subparagraph></paragraph> +<paragraph id="H16D5E26EAF354A7A971B142DE9AA6ACC"><enum>(2)</enum><header>Related persons</header><text>For purposes of this section, persons are related to each other if such persons are described in section 267(b) or 707(b)(1), determined by substituting <quote>20 percent</quote> for <quote>50 percent</quote> each place it occurs in such sections.</text> </paragraph> <paragraph id="H453CFEBE82A640ADAB8D3CD6EB4DE5BB"><enum>(3)</enum><header>Decedents</header><text>In the case of a decedent, amounts recognized under this section shall, if not properly includible in the gross income of the decedent, be includible in gross income as provided by section 691.</text> </paragraph> +<paragraph id="H83801B0EB16F42C7AB883209F3F28252"><enum>(4)</enum><header>Regulations</header><text>The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this section, including—</text> <subparagraph id="id80FB18085BEA4E9A8DED6FC6C318FA97"><enum>(A)</enum><text>rules for the certification of qualified opportunity funds for the purposes of this section, and</text> </subparagraph> +<subparagraph id="H64F17EF2753D4B76AFD876FEF13F8729"><enum>(B)</enum><text>rules to prevent abuse.</text> </subparagraph></paragraph></subsection> <subsection commented="no" id="HFB1F6032020D4E12A5088E5B42A7A3D6"><enum>(f)</enum><header>Failure of qualified opportunity fund to maintain investment standard</header> <paragraph commented="no" id="H45EC8C6881A14562A9FBFF5038DC342A"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">If a qualified opportunity fund fails to meet the 90-percent requirement of subsection (c)(1), the qualified opportunity fund shall pay a penalty for each month it fails to meet the requirement in an amount equal to the product of—</text> +<subparagraph commented="no" id="H5616CB75AD6041318E42392E5AF9BD2F"><enum>(A)</enum><text>the excess of—</text> <clause commented="no" id="HC4BB9D33D0E5481BABA014D3AE5BB988"><enum>(i)</enum><text>the amount equal to 90 percent of its aggregate assets, over</text> </clause> +<clause commented="no" id="H20B75DB38A654768A53444BDBD3EC098"><enum>(ii)</enum><text>the aggregate amount of qualified opportunity zone property held by the fund, multiplied by</text> </clause></subparagraph> <subparagraph commented="no" id="HCAD8C726A0FD4DBD9D19C28BDE13C2B9"><enum>(B)</enum><text display-inline="yes-display-inline">the underpayment rate established under section 6621(a)(2) for such month.</text> </subparagraph></paragraph> +<paragraph commented="no" id="HFFDD2FC783744BC7857C34816625BABD"><enum>(2)</enum><header>Special rule for partnerships</header><text>In the case that the qualified opportunity fund is a partnership, the penalty imposed by paragraph (1) shall be taken into account proportionately as part of the distributive share of each partner of the partnership.</text> </paragraph> <paragraph commented="no" id="H5E1A5D42FD3846C38CDE4E298E8F7FBB"><enum>(3)</enum><header>Reasonable cause exception</header><text display-inline="yes-display-inline">No penalty shall be imposed under this subsection with respect to any failure if it is shown that such failure is due to reasonable cause.</text></paragraph></subsection></section></subchapter><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection id="HC918FB5B5E764DC998F5DAB632EFD537"><enum>(b)</enum><header>Basis adjustments</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/1016">Section 1016(a)</external-xref> is amended by striking <quote>and</quote> at the end of paragraph (36), by striking the period at the end of paragraph (37) and inserting <quote>, and</quote>, and by inserting after paragraph (37) the following:</text> <quoted-block changed="added" display-inline="no-display-inline" id="HA8B930415EE047DE9313F0CFC43202E5" reported-display-style="italic" style="OLC"> <paragraph id="HE9E5C507099D4D36AD2280BE09467544"><enum>(38)</enum><text display-inline="yes-display-inline">to the extent provided in subsections (b)(2) and (c) of section 1400Z–2.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection id="HCDEA20909D114705BD834C1D09D37CC7"><enum>(c)</enum><header>Clerical amendment</header><text display-inline="yes-display-inline">The table of subchapters for <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> is amended by adding at the end the following new item:</text> <quoted-block changed="added" display-inline="no-display-inline" id="HA8249EB965004D8C8F59D400F7ACB366" reported-display-style="italic" style="OLC"> <toc changed="added" container-level="quoted-block-container" idref="HB1C66B8937A243A8846AC220B95F72EA" lowest-bolded-level="division-lowest-bolded" lowest-level="section" quoted-block="no-quoted-block" regeneration="yes-regeneration" reported-display-style="italic"> <toc-entry idref="HAA61B52D79D14CB68664BBD7675E88D3" level="subchapter">Subchapter Z. Opportunity zones</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection commented="no" display-inline="no-display-inline" id="HB9B12E8A28C3439D9854376C077536ED"><enum>(d)</enum><header>Effective date</header><text>The amendments made by this section shall take effect on the date of the enactment of this Act.</text> </subsection></section></subpart></part></subtitle> +<subtitle id="id32684B0305F24A0FA927E0FBE7FA6115" style="OLC"><enum>D</enum><header>International tax provisions</header> +<part id="id7B738A895A0A4937BAC80A7B9837BAC7" style="OLC"><enum>I</enum><header>Outbound transactions</header> +<subpart id="H36CB833C2F6E421EA6B44F6E9097F843"><enum>A</enum><header>Establishment of participation exemption system for taxation of foreign income</header> +<section id="H7BB5EA0346AA4000882A44956DB73A95" section-type="subsequent-section"><enum>14101.</enum><header>Deduction for foreign-source portion of dividends received by domestic corporations from specified 10-percent owned foreign corporations</header> +<subsection id="HDFD6FEAB4EFB4437BEC099F2DA68A3B9"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Part VIII of subchapter B of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> is amended by inserting after section 245 the following new section:</text> <quoted-block changed="added" display-inline="no-display-inline" id="HB9EF9FE5C90E48DBBA3C1065311C8E71" reported-display-style="italic" style="OLC"> <section id="H45151ECBFF2344A49163ECA9F9707AFB"><enum>245A.</enum><header>Deduction for foreign source-portion of dividends received by domestic corporations from specified 10-percent owned foreign corporations</header> <subsection id="H1EB0008FFA7F4AF0B3DF5DCC2C3192FC"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">In the case of any dividend received from a specified 10-percent owned foreign corporation by a domestic corporation which is a United States shareholder with respect to such foreign corporation, there shall be allowed as a deduction an amount equal to the foreign-source portion of such dividend.</text> </subsection> +<subsection id="H978A0FCA952C437C8764CCD00D7BBC02"><enum>(b)</enum><header>Specified 10-percent owned foreign corporation</header><text display-inline="yes-display-inline">For purposes of this section—</text> <paragraph id="id53AA6AB7E27043708942E8890623C2D0"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">The term <term>specified 10-percent owned foreign corporation</term> means any foreign corporation with respect to which any domestic corporation is a United States shareholder with respect to such corporation.</text> </paragraph> +<paragraph id="id229D134515674A01817D0B9D313DF399"><enum>(2)</enum><header>Exclusion of passive foreign investment companies</header><text display-inline="yes-display-inline">Such term shall not include any corporation which is a passive foreign investment company (as defined in section 1297) with respect to the shareholder and which is not a controlled foreign corporation.</text> </paragraph></subsection> <subsection id="H475D604B24944EE5B2BA5257C6BB639D"><enum>(c)</enum><header>Foreign-source portion</header><text>For purposes of this section—</text> +<paragraph id="HEE149FBC263C49AF8FD67062AA35F2AF"><enum>(1)</enum><header>In general</header><text>The foreign-source portion of any dividend from a specified 10-percent owned foreign corporation is an amount which bears the same ratio to such dividend as—</text> <subparagraph id="H79B888993B7047119A9D511F6AEFD7FC"><enum>(A)</enum><text>the undistributed foreign earnings of the specified 10-percent owned foreign corporation, bears to</text> </subparagraph> +<subparagraph id="HF82D246A02AE433BB338293BE7750858"><enum>(B)</enum><text>the total undistributed earnings of such foreign corporation.</text> </subparagraph></paragraph> <paragraph display-inline="no-display-inline" id="HC95A5A34C0FE4E5E9CD053FDF9D595F9"><enum>(2)</enum><header>Undistributed earnings</header><text display-inline="yes-display-inline">The term <quote>undistributed earnings</quote> means the amount of the earnings and profits of the specified 10-percent owned foreign corporation (computed in accordance with sections 964(a) and 986)—</text> +<subparagraph id="HDBE60ED0982E4845A1416E862AEFFE1C"><enum>(A)</enum><text>as of the close of the taxable year of the specified 10-percent owned foreign corporation in which the dividend is distributed, and</text> </subparagraph> <subparagraph id="HB6663A1A235F4CA58F18F5071948F722"><enum>(B)</enum><text>without diminution by reason of dividends distributed during such taxable year.</text> </subparagraph></paragraph> +<paragraph id="H7D573D3A7D6D42BCB923B49B52807AEF"><enum>(3)</enum><header>Undistributed foreign earnings</header><text>The term <quote>undistributed foreign earnings</quote> means the portion of the undistributed earnings which is attributable to neither—</text> <subparagraph id="HF9DDAB6467134A5E96C7C90A556185DD"><enum>(A)</enum><text>income described in subparagraph (A) of section 245(a)(5), nor</text> </subparagraph> +<subparagraph id="H450F0067C83B48E5BA530F018D893BBC"><enum>(B)</enum><text>dividends described in subparagraph (B) of such section (determined without regard to section 245(a)(12)).</text> </subparagraph></paragraph></subsection> <subsection display-inline="no-display-inline" id="HDE5DBA8601844DF08B6272FF65005A44"><enum>(d)</enum><header>Disallowance of foreign tax credit, etc</header> <paragraph id="HDD3B56253C41496BADD2254878095B26"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">No credit shall be allowed under section 901 for any taxes paid or accrued (or treated as paid or accrued) with respect to any distribution any portion of which constitutes a dividend for which a deduction is allowed under this section.</text> </paragraph> +<paragraph id="HD2C1B04B4D314636864AC87CDFEA6D4E"><enum>(2)</enum><header>Denial of deduction</header><text>No deduction shall be allowed under this chapter for any tax for which credit is not allowable under section 901 by reason of paragraph (1) (determined by treating the taxpayer as having elected the benefits of subpart A of part III of subchapter N).</text> </paragraph></subsection> <subsection id="id5A7F526F83EA4CBF8FE14FC084DAAA54"><enum>(e)</enum><header>Special rules for hybrid dividends</header> <paragraph id="idBFCA4D3D957840EA8E394BF1DB22749F"><enum>(1)</enum><header>In general</header><text>Subsection (a) shall not apply to any dividend received by a United States shareholder from a controlled foreign corporation if the dividend is a hybrid dividend.</text> </paragraph> +<paragraph id="id861C90A7F3924BC49FCC66AC599A4245"><enum>(2)</enum><header>Hybrid dividends of tiered corporations</header><text>If a controlled foreign corporation with respect to which a domestic corporation is a United States shareholder receives a hybrid dividend from any other controlled foreign corporation with respect to which such domestic corporation is also a United States shareholder, then, notwithstanding any other provision of this title—</text> <subparagraph id="id3C509E6AD75643A1984E89AE3A2EEB5E"><enum>(A)</enum><text>the hybrid dividend shall be treated for purposes of section 951(a)(1)(A) as subpart F income of the receiving controlled foreign corporation for the taxable year of the controlled foreign corporation in which the dividend was received, and</text> </subparagraph> +<subparagraph id="id5DDBEDB85A4D40F3A6CDCC32D47DF7B0"><enum>(B)</enum><text>the United States shareholder shall include in gross income an amount equal to the shareholder's pro rata share (determined in the same manner as under section 951(a)(2)) of the subpart F income described in subparagraph (A).</text> </subparagraph></paragraph> <paragraph id="id0719B3ED179B4B2D9A2FE92A5F4A36A7"><enum>(3)</enum><header>Denial of foreign tax credit, etc</header><text>The rules of subsection (d) shall apply to any hybrid dividend received by, or any amount included under paragraph (2) in the gross income of, a United States shareholder.</text> </paragraph> +<paragraph id="idED7784D6A4AD4581B6FB6453880CAEA6"><enum>(4)</enum><header>Hybrid dividend</header><text>The term <term>hybrid dividend</term> means an amount received from a controlled foreign corporation—</text> <subparagraph id="id6A97F44D1E4A45AE9C8E83B80BBB2FC3"><enum>(A)</enum><text>for which a deduction would be allowed under subsection (a) but for this subsection, and</text> </subparagraph> +<subparagraph id="idE668E06165B6404ABFF9E39C9D67FE6A"><enum>(B)</enum><text>for which the controlled foreign corporation received a deduction (or other tax benefit) from taxes imposed by any foreign country.</text> </subparagraph></paragraph></subsection> <subsection id="idCC8A8C0A495F4B558E253DE41A66F3AF"><enum>(f)</enum><header>Special rule for purging distributions of passive foreign investment companies</header><text>Any amount which is treated as a dividend under section 1291(d)(2)(B) shall not be treated as a dividend for purposes of this section.</text> </subsection> +<subsection commented="no" display-inline="no-display-inline" id="H75C42A760CC74807A028C5E46B407E23"><enum>(g)</enum><header display-inline="yes-display-inline">Regulations</header><text display-inline="yes-display-inline">The Secretary shall prescribe such regulations or other guidance as may be necessary or appropriate to carry out the provisions of this section, including regulations for the treatment of United States shareholders owning stock of a specified 10 percent owned foreign corporation through a partnership.</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection id="H581A0461F6BE4490A2F4679F412F6512"><enum>(b)</enum><header>Application of holding period requirement</header><text display-inline="yes-display-inline">Subsection (c) of <external-xref legal-doc="usc" parsable-cite="usc/26/246">section 246</external-xref> is amended—</text> +<paragraph id="H6DEDBB983BEA4D3A8AB8B21BBF398213"><enum>(1)</enum><text>by striking <quote>or 245</quote> in paragraph (1) and inserting <quote>245, or 245A</quote>, and</text> </paragraph> <paragraph id="H3A812C90415E4DBFA79DE1384CDE8747"><enum>(2)</enum><text>by adding at the end the following new paragraph:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="HA282971CF41849108799E093F6E2C0AF" reported-display-style="italic" style="OLC"> +<paragraph id="H25DF62CCCC2E41B4A0AC5F457897CECC"><enum>(5)</enum><header>Special rules for foreign source portion of dividends received from specified 10-percent owned foreign corporations</header> +<subparagraph id="HE315DF7C005645D7B792BF4F049D2E28"><enum>(A)</enum><header>1-year holding period requirement</header><text display-inline="yes-display-inline">For purposes of section 245A—</text> <clause id="HE2448BEC0AC746A7A4B3EB39F6E16023"><enum>(i)</enum><text>paragraph (1)(A) shall be applied—</text> +<subclause id="H90039D8553604CF1B4E81C6816F60B12"><enum>(I)</enum><text>by substituting <quote>365 days</quote> for <quote>45 days</quote> each place it appears, and</text> </subclause> <subclause id="H582D584977AF45A885E84434634AC381"><enum>(II)</enum><text>by substituting <quote>731-day period</quote> for <quote>91-day period</quote>, and</text> </subclause></clause> +<clause id="HAA993A435A134A5594738BD4DCF304EA"><enum>(ii)</enum><text display-inline="yes-display-inline">paragraph (2) shall not apply.</text> </clause></subparagraph> <subparagraph commented="no" id="H92C65AA6A3754605BC508A0E0F913FA4"><enum>(B)</enum><header>Status must be maintained during holding period</header><text>For purposes of applying paragraph (1) with respect to section 245A, the taxpayer shall be treated as holding the stock referred to in paragraph (1) for any period only if—</text> +<clause commented="no" id="HB8A68F5B7ABF4B88B4DB275498081C05"><enum>(i)</enum><text>the specified 10-percent owned foreign corporation referred to in section 245A(a) is a specified 10-percent owned foreign corporation at all times during such period, and</text> </clause> <clause commented="no" id="H889D6397B9F14C169181F910C86380AF"><enum>(ii)</enum><text>the taxpayer is a United States shareholder with respect to such specified 10-percent owned foreign corporation at all times during such period.</text></clause></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph></subsection> +<subsection id="HA1CBFCE9400641DC9293A8D1B7497474"><enum>(c)</enum><header>Application of rules generally applicable to deductions for dividends received</header> +<paragraph id="HBA94EACB33264840AE793B6FFED7DDA1"><enum>(1)</enum><header>Treatment of dividends from certain corporations</header><text display-inline="yes-display-inline">Paragraph (1) of <external-xref legal-doc="usc" parsable-cite="usc/26/246">section 246(a)</external-xref> is amended by striking <quote>and 245</quote> and inserting <quote>245, and 245A</quote>.</text> </paragraph> <paragraph commented="no" id="HD681D89B0D0A4D129B15BAC3E96EB20A"><enum>(2)</enum><header>Assets generating tax-exempt portion of dividend not taken into account in allocating and apportioning deductible expenses</header><text>Paragraph (3) of <external-xref legal-doc="usc" parsable-cite="usc/26/864">section 864(e)</external-xref> is amended by striking <quote>or 245(a)</quote> and inserting <quote>, 245(a), or 245A</quote>.</text> </paragraph> +<paragraph id="HBAA3831FD564465D97DFACC285DFD7E2"><enum>(3)</enum><header>Coordination with section 1059</header><text>Subparagraph (B) of <external-xref legal-doc="usc" parsable-cite="usc/26/1059">section 1059(b)(2)</external-xref> is amended by striking <quote>or 245</quote> and inserting <quote>245, or 245A</quote>.</text> </paragraph></subsection> <subsection id="HCD6001CBABCD43C3900714AAC6945BCC"><enum>(d)</enum><header>Coordination with foreign tax credit limitation</header><text>Subsection (b) of <external-xref legal-doc="usc" parsable-cite="usc/26/904">section 904</external-xref> is amended by adding at the end the following new paragraph:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="HCF5810D4EA71483CA16F880E76B21DA2" reported-display-style="italic" style="OLC"> +<paragraph id="H488692DCABC749B1BF101401DF9D1B2F"><enum>(5)</enum><header>Treatment of dividends for which deduction is allowed under section 245A</header><text display-inline="yes-display-inline">For purposes of subsection (a), in the case of a domestic corporation which is a United States shareholder with respect to a specified 10-percent owned foreign corporation, such domestic corporation’s taxable income from sources without the United States shall be determined without regard to—</text> <subparagraph id="H98710857AE1C49E59077F3C372012F10"><enum>(A)</enum><text>the foreign-source portion of any dividend received from such foreign corporation, and</text> </subparagraph> +<subparagraph id="HD53244AD7CD842D48A11A9EE598702A1"><enum>(B)</enum><text>any deductions properly allocable to such portion.</text> </subparagraph><continuation-text continuation-text-level="paragraph">Any term which is used in section 245A and in this paragraph shall have the same meaning for purposes of this paragraph as when used in such section.</continuation-text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection id="HFB7881EE33A64601A5300BE9A072EA68"><enum>(e)</enum><header>Conforming amendments</header> <paragraph id="H6758C606808D426AA7ACDC91CAFA9A23"><enum>(1)</enum><text>Subsection (b) of <external-xref legal-doc="usc" parsable-cite="usc/26/951">section 951</external-xref> is amended by striking <quote>subpart</quote> and inserting <quote>title</quote>.</text> </paragraph> +<paragraph id="H378CC542A5D54519870592A992EA739E"><enum>(2)</enum><text>Subsection (a) of <external-xref legal-doc="usc" parsable-cite="usc/26/957">section 957</external-xref> is amended by striking <quote>subpart</quote> in the matter preceding paragraph (1) and inserting <quote>title</quote>.</text> </paragraph> <paragraph id="H485C1B8A60324F55B22E1FCD4A95FDC1"><enum>(3)</enum><text>The table of sections for part VIII of subchapter B of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> is amended by inserting after the item relating to section 245 the following new item:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="HDAA28CBBC49240DD85CE5D89BD0B2BE9" reported-display-style="italic" style="OLC"> +<toc changed="added" container-level="quoted-block-container" idref="HB9EF9FE5C90E48DBBA3C1065311C8E71" lowest-bolded-level="division-lowest-bolded" lowest-level="section" quoted-block="no-quoted-block" regeneration="yes-regeneration" reported-display-style="italic"> +<toc-entry idref="H45151ECBFF2344A49163ECA9F9707AFB" level="section">Sec. 245A. Dividends received by domestic corporations from certain foreign corporations.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph></subsection> +<subsection display-inline="no-display-inline" id="HC45F691BF17C4F98A003E0CC45698D93"><enum>(f)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendments made by this section shall apply to taxable years of foreign corporations beginning after December 31, 2017, and to taxable years of United States shareholders in which or with which such taxable years of foreign corporations end.</text> </subsection></section> <section id="HD9920D801BA14D6E8BF2EA2A1F38E4C8"><enum>14102.</enum><header>Special rules relating to sales or transfers involving specified 10-percent owned foreign corporations</header> <subsection id="id55D15240111742B7866A1AEC6AEEF4A2"><enum>(a)</enum><header>Sales by United States persons of stock</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/1248">Section 1248</external-xref> is amended by redesignating subsection (j) as subsection (k) and by inserting after subsection (i) the following new subsection:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="idF0FA12A717324751AE18F699431DC574" reported-display-style="italic" style="OLC"> +<subsection commented="no" display-inline="no-display-inline" id="idE0F977A333C24799954FBF27221127AF"><enum>(j)</enum><header>Coordination with dividends received deduction</header><text>In the case of the sale or exchange by a domestic corporation of stock in a foreign corporation held for 1 year or more, any amount received by the domestic corporation which is treated as a dividend by reason of this section shall be treated as a dividend for purposes of applying section 245A.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection id="H4855FC85C3E44E839F28B9E24B927644"><enum>(b)</enum><header>Basis in specified 10-percent owned foreign corporation reduced by nontaxed portion of dividend for purposes of determining loss</header> <paragraph id="H70030C7924554EEAB0F11EB1D4488ED4"><enum>(1)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/961">Section 961</external-xref> is amended by adding at the end the following new subsection:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="H5C28C3DE26E34E7C87849A3268CF5E13" reported-display-style="italic" style="OLC"> +<subsection id="HB44B8E2C5C154A1AB9C5F2BA5186949C"><enum>(d)</enum><header>Basis in specified 10-percent owned foreign corporation reduced by nontaxed portion of dividend for purposes of determining loss</header><text>If a domestic corporation receives a dividend from a specified 10-percent owned foreign corporation (as defined in section 245A) in any taxable year, solely for purposes of determining loss on any disposition of stock of such foreign corporation in such taxable year or any subsequent taxable year, the basis of such domestic corporation in such stock shall be reduced (but not below zero) by the amount of any deduction allowable to such domestic corporation under section 245A with respect to such stock.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> <paragraph id="H5A93BB3F1DAA4215B2EF28215087F9CB"><enum>(2)</enum><header>Effective date</header><text>The amendments made by this subsection shall apply to dividends received in taxable years beginning after December 31, 2017.</text> </paragraph></subsection> +<subsection commented="no" display-inline="no-display-inline" id="id21C86A32ED2847F8A34B472DC8D38342"><enum>(c)</enum><header>Sale by a CFC of a lower tier CFC</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/964">Section 964(e)</external-xref> is amended by adding at the end the following new paragraph:</text> <quoted-block changed="added" display-inline="no-display-inline" id="id286B577EC9CF44C3B1F26B1E8F414170" reported-display-style="italic" style="OLC"> <paragraph commented="no" display-inline="no-display-inline" id="id2CEA146C827D434CA4F3DD7DE9B8E325"><enum>(4)</enum><header>Coordination with dividends received deduction</header> <subparagraph commented="no" display-inline="no-display-inline" id="id9F2A10F89F3F42F0A4C9BB0D46479672"><enum>(A)</enum><header>In general</header><text>If, for any taxable year of a controlled foreign corporation beginning after December 31, 2017, any amount is treated as a dividend under paragraph (1) by reason of a sale or exchange by the controlled foreign corporation of stock in another foreign corporation held for 1 year or more, then, notwithstanding any other provision of this title—</text> +<clause id="idCBDF87D2A314405CBC3ACF08A7A871E1"><enum>(i)</enum><text>the foreign-source portion of such dividend shall be treated for purposes of section 951(a)(1)(A) as subpart F income of the selling controlled foreign corporation for such taxable year,</text> </clause> <clause id="idE04ECBEB9A374B4FB731B781A1C33FE2"><enum>(ii)</enum><text>a United States shareholder with respect to the selling controlled foreign corporation shall include in gross income for the taxable year of the shareholder with or within which such taxable year of the controlled foreign corporation ends an amount equal to the shareholder's pro rata share (determined in the same manner as under section 951(a)(2)) of the amount treated as subpart F income under clause (i), and</text> </clause> +<clause commented="no" display-inline="no-display-inline" id="idD2F8718E4E1546E5B694E89D1774B670"><enum>(iii)</enum><text>the deduction under section 245A(a) shall be allowable to the United States shareholder with respect to the subpart F income included in gross income under clause (ii) in the same manner as if such subpart F income were a dividend received by the shareholder from the selling controlled foreign corporation.</text> </clause></subparagraph> <subparagraph commented="no" display-inline="no-display-inline" id="id0D1F8CBB84D644038B5C46DFCE5E79B5"><enum>(B)</enum><header>Effect of loss on earnings and profits</header><text>For purposes of this title, in the case of a sale or exchange by a controlled foreign corporation of stock in another foreign corporation in a taxable year of the selling controlled foreign corporation beginning after December 31, 2017, to which this paragraph would apply if gain were recognized, the earnings and profits of the selling controlled foreign corporation shall not be reduced by reason of any loss from such sale or exchange.</text> </subparagraph> +<subparagraph commented="no" display-inline="no-display-inline" id="idF1664D4776364042939BF4ED508A6453"><enum>(C)</enum><header>Foreign-source portion</header><text>For purposes of this paragraph, the foreign-source portion of any amount treated as a dividend under paragraph (1) shall be determined in the same manner as under section 245A(c).</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection id="HEE80C9AA2EB74B308E0BFD967311886A"><enum>(d)</enum><header>Treatment of foreign branch losses transferred to specified 10-percent owned foreign corporations</header> <paragraph id="HEDD6FB1D54AF4AD09F872C6BE1BF00D1"><enum>(1)</enum><header>In general</header><text>Part II of subchapter B of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> is amended by adding at the end the following new section:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="HF6335637FCA7425AAFD52A02BEFEE38C" reported-display-style="italic" style="OLC"> +<section id="H1B0F443DE5E04B0CA5D0566E9FD3E7B2"><enum>91.</enum><header>Certain foreign branch losses transferred to specified 10-percent owned foreign corporations</header> +<subsection id="HB5CEA0E992B24104BBB4564CA3715ABD"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">If a domestic corporation transfers substantially all of the assets of a foreign branch (within the meaning of section 367(a)(3)(C), as in effect before the date of the enactment of the <short-title>Tax Cuts and Jobs Act</short-title>) to a specified 10-percent owned foreign corporation (as defined in section 245A) with respect to which it is a United States shareholder after such transfer, such domestic corporation shall include in gross income for the taxable year which includes such transfer an amount equal to the transferred loss amount with respect to such transfer.</text> </subsection> <subsection id="H3107C18CEF7041118598DAE555B0DB5E"><enum>(b)</enum><header>Limitation and carryforward based on foreign-source dividends received</header> <paragraph id="H1D179D68C19346CA8CBF9B56575E4A38"><enum>(1)</enum><header>In general</header><text>The amount included in the gross income of the taxpayer under subsection (a) for any taxable year shall not exceed the amount allowed as a deduction under section 245A for such taxable year (taking into account dividends received from all specified 10-percent owned foreign corporations with respect to which the taxpayer is a United States shareholder).</text> </paragraph> +<paragraph id="H21DD8539FA7C4CE1B72634893515594A"><enum>(2)</enum><header>Amounts not included carried forward</header><text>Any amount not included in gross income for any taxable year by reason of paragraph (1) shall, subject to the application of paragraph (1) to the succeeding taxable year, be included in gross income for the succeeding taxable year.</text> </paragraph></subsection> <subsection id="H8B233022E71F47F1A66B15151D957E96"><enum>(c)</enum><header>Transferred loss amount</header><text>For purposes of this section, the term <quote>transferred loss amount</quote> means, with respect to any transfer of substantially all of the assets of a foreign branch, the excess (if any) of—</text> +<paragraph id="HD8A8907323134AD080C12D44F0526AE4"><enum>(1)</enum><text>the sum of losses—</text> <subparagraph id="HDC3DCE84A7C84EA4A2EF885A94F90614"><enum>(A)</enum><text>which were incurred by the foreign branch after December 31, 2017, and before the transfer, and</text> </subparagraph> +<subparagraph id="H2789BAE18DC341F78DBCFD2476B9837C"><enum>(B)</enum><text>with respect to which a deduction was allowed to the taxpayer, over</text> </subparagraph></paragraph> <paragraph id="H64900240E56245D2B65CA0DF9E060575"><enum>(2)</enum><text>the sum of—</text> +<subparagraph id="HCF9E2C47F1644CAEB4C6BFA47B6F3D32"><enum>(A)</enum><text>any taxable income of such branch for a taxable year after the taxable year in which the loss was incurred and through the close of the taxable year of the transfer, and</text> </subparagraph> <subparagraph id="H1D161B90FAFB4D8CAD4793877E98DE69"><enum>(B)</enum><text display-inline="yes-display-inline">any amount which is recognized under section 904(f)(3) on account of the transfer.</text> </subparagraph></paragraph></subsection> +<subsection id="H1BC17DEE45774DC599A8751EF2A461B5"><enum>(d)</enum><header>Reduction for recognized gains</header><text>The transferred loss amount shall be reduced (but not below zero) by the amount of gain recognized by the taxpayer on account of the transfer (other than amounts taken into account under subsection (c)(2)(B)).</text> </subsection> <subsection commented="no" id="H1B76A4C92FDB44078F9FB159F23BC344"><enum>(e)</enum><header>Source of income</header><text>Amounts included in gross income under this section shall be treated as derived from sources within the United States.</text> </subsection> +<subsection id="HD6360E5C72E54CF28053B8F9AB179C92"><enum>(f)</enum><header>Basis adjustments</header><text display-inline="yes-display-inline">Consistent with such regulations or other guidance as the Secretary shall prescribe, proper adjustments shall be made in the adjusted basis of the taxpayer’s stock in the specified 10-percent owned foreign corporation to which the transfer is made, and in the transferee’s adjusted basis in the property transferred, to reflect amounts included in gross income under this section.</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> <paragraph id="H5DD80339FA5C4981B15EB05647D0219D"><enum>(2)</enum><header>Clerical amendment</header><text display-inline="yes-display-inline">The table of sections for part II of subchapter B of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> is amended by adding at the end the following new item:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="HC128689EDE5E4C63B58FFEA4FFDE9BCE" reported-display-style="italic" style="OLC"> +<toc changed="added" container-level="quoted-block-container" idref="HF6335637FCA7425AAFD52A02BEFEE38C" lowest-bolded-level="division-lowest-bolded" lowest-level="section" quoted-block="no-quoted-block" regeneration="yes-regeneration" reported-display-style="italic"> +<toc-entry idref="H1B0F443DE5E04B0CA5D0566E9FD3E7B2" level="section">Sec. 91. Certain foreign branch losses transferred to specified 10-percent owned foreign corporations.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> +<paragraph id="H890975811A9E4C608A9D455286D8C428"><enum>(3)</enum><header>Effective date</header><text>The amendments made by this subsection shall apply to transfers after December 31, 2017.</text> </paragraph></subsection> <subsection id="id0EB87B00A19344BC9D4CF892ACCE3B1E"><enum>(e)</enum><header>Repeal of active trade or business exception under section 367</header> <paragraph id="id003A5E3B348844AFBB917EABA54EAB70"><enum>(1)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/367">Section 367(a)</external-xref> is amended by striking paragraph (3) and redesignating paragraphs (4), (5), and (6) as paragraphs (3), (4), and (5), respectively.</text> </paragraph> +<paragraph id="id3CF079E48CD54B588D6ED2D3F623AC3F"><enum>(2)</enum><header>Conforming amendments</header><text>Section 367(a)(4), as redesignated by paragraph (1), is amended—</text> <subparagraph id="idBCDCAF899E7543AB9EA1E4031D44F6A3"><enum>(A)</enum><text>by striking <quote>Paragraphs (2) and (3)</quote> and inserting <quote>Paragraph (2)</quote>, and</text> </subparagraph> +<subparagraph id="id760B9595B2934B01A15C2EAC6FBDF027"><enum>(B)</enum><text>by striking <quote><header-in-text level="paragraph" style="OLC">Paragraphs (2) and (3)</header-in-text></quote> in the heading and inserting <quote><header-in-text level="paragraph" style="OLC">Paragraph (2)</header-in-text></quote>.</text> </subparagraph></paragraph> <paragraph commented="no" display-inline="no-display-inline" id="id4C8EBC765931432F814C0FE571A43CEE"><enum>(3)</enum><header display-inline="yes-display-inline">Effective date</header><text display-inline="yes-display-inline">The amendments made by this subsection shall apply to transfers after December 31, 2017.</text> </paragraph></subsection></section> +<section id="H10CCF93B17D9430D836E59E0A0355AB0"><enum>14103.</enum><header>Treatment of deferred foreign income upon transition to participation exemption system of taxation</header> +<subsection id="H31F6855C82204995BCB2D8B6FD7650D7"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/965">Section 965</external-xref> is amended to read as follows:</text> <quoted-block changed="added" display-inline="no-display-inline" id="H5ACD328534194395A8FE3F9D17C5E6EB" reported-display-style="italic" style="OLC"> <section id="H411E938C7996420FA1B2E9665C38E6F5"><enum>965.</enum><header>Treatment of deferred foreign income upon transition to participation exemption system of taxation</header> <subsection id="H45CB566D80D54792B6631DAE2F3B5933"><enum>(a)</enum><header>Treatment of deferred foreign income as subpart F income</header><text display-inline="yes-display-inline">In the case of the last taxable year of a deferred income corporation which begins before January 1, 2018, the subpart F income of such foreign corporation (as otherwise determined for such taxable year under section 952) shall be increased by the greater of—</text> +<paragraph id="id0924bb07f3274b4299618486e4eac882"><enum>(1)</enum><text>the accumulated post-1986 deferred foreign income of such corporation determined as of November 9, 2017, or</text> </paragraph> <paragraph id="id26dc904b151944109c2d24a8f06e8883"><enum>(2)</enum><text>the accumulated post-1986 deferred foreign income of such corporation determined as of December 31, 2017.</text> </paragraph></subsection> +<subsection id="id23c5b6d2cde343099650bfc5a7fe19ba"><enum>(b)</enum><header>Reduction in amounts included in gross income of united states shareholders of specified foreign corporations with deficits in earnings and profits</header> +<paragraph id="id2b6dfcf322514d1e9c69a24e8a7a8bd1"><enum>(1)</enum><header>In general</header><text>In the case of a taxpayer which is a United States shareholder with respect to at least one deferred foreign income corporation and at least one E&P deficit foreign corporation, the amount which would (but for this subsection) be taken into account under section 951(a)(1) by reason of subsection (a) as such United States shareholder’s pro rata share of the subpart F income of each deferred foreign income corporation shall be reduced by the amount of such United States shareholder’s aggregate foreign E&P deficit which is allocated under paragraph (2) to such deferred foreign income corporation.</text> </paragraph> <paragraph id="id01920a4a037d41e9a02b7991c1113a35"><enum>(2)</enum><header>Allocation of aggregate foreign e&p deficit</header><text>The aggregate foreign E&P deficit of any United States shareholder shall be allocated among the deferred foreign income corporations of such United States shareholder in an amount which bears the same proportion to such aggregate as—</text> +<subparagraph id="idc7105f61f26a40afa33f6f9b5c641be7"><enum>(A)</enum><text>such United States shareholder’s pro rata share of the accumulated post-1986 deferred foreign income of each such deferred foreign income corporation, bears to</text> </subparagraph> <subparagraph id="id8eaa26d724f64d38bf01186a00f944bf"><enum>(B)</enum><text>the aggregate of such United States shareholder’s pro rata share of the accumulated post-1986 deferred foreign income of all deferred foreign income corporations of such United States shareholder.</text> </subparagraph></paragraph> +<paragraph id="idd806cea7cd2d45eb88014d794e70dc41"><enum>(3)</enum><header>Definitions related to e&p deficits</header><text>For purposes of this subsection—</text> <subparagraph id="idc478bc84f5914872be710263a72947ca"><enum>(A)</enum><header>Aggregate foreign e&p deficit</header> <clause id="id47d6de3d76904c8ab905c16629460129"><enum>(i)</enum><header>In general</header><text>The term <term>aggregate foreign E&P deficit</term> means, with respect to any United States shareholder, the lesser of—</text> +<subclause id="id20f58e2641e14a6580891c104be59e1e"><enum>(I)</enum><text>the aggregate of such shareholder’s pro rata shares of the specified E&P deficits of the E&P deficit foreign corporations of such shareholder, or</text> </subclause> <subclause id="id4166c12c580242abaca42349e2a572e6"><enum>(II)</enum><text>the amount determined under paragraph (2)(B).</text> </subclause></clause> +<clause id="idc44609343b4c4dedad7b0dc1fe50c41f"><enum>(ii)</enum><header>Allocation of deficit</header><text>If the amount described in clause (i)(II) is less than the amount described in clause (i)(I), then the shareholder shall designate, in such form and manner as the Secretary determines—</text> <subclause id="idcec1d901aa0f4cd09e4f4d7ffc45524a"><enum>(I)</enum><text>the amount of the specified E&P deficit which is to be taken into account for each E&P deficit corporation with respect to the taxpayer, and</text> </subclause> +<subclause id="idb1ef8435bcf84f9c846e7fb2c40fa8bf"><enum>(II)</enum><text>in the case of an E&P deficit corporation which has a qualified deficit (as defined in section 952), the portion (if any) of the deficit taken into account under subclause (I) which is attributable to a qualified deficit, including the qualified activities to which such portion is attributable.</text> </subclause></clause></subparagraph> <subparagraph id="id2c38a592ad6d470aa5d7a198807b7556"><enum>(B)</enum><header>E&P deficit foreign corporation</header><text>The term <term>E&P deficit foreign corporation</term> means, with respect to any taxpayer, any specified foreign corporation with respect to which such taxpayer is a United States shareholder, if—</text> +<clause id="idddde3a1c2f7a4ba6a7f3bc5eb2efb5b5"><enum>(i)</enum><text>such specified foreign corporation has a deficit in post-1986 earnings and profits, and</text> </clause> <clause id="id4acdf7e07ee342c182d3359b8b1e8724"><enum>(ii)</enum><text>as of November 9, 2017—</text> +<subclause id="id4a89e38317d7471eb164621af443d27d"><enum>(I)</enum><text>such corporation was a specified foreign corporation, and</text> </subclause> <subclause id="id2ae44441ac7c45d4a82ae6625d80aac7"><enum>(II)</enum><text>such taxpayer was a United States shareholder of such corporation.</text> </subclause></clause></subparagraph> +<subparagraph id="id7e5d21fa454d4c62ae5741859f9ca235"><enum>(C)</enum><header>Specified e&p deficit</header><text>The term <term>specified E&P deficit</term> means, with respect to any E&P deficit foreign corporation, the amount of the deficit referred to in subparagraph (B).</text> </subparagraph></paragraph> <paragraph id="iddeb393d2d3ba46199d0665ec20e8a180"><enum>(4)</enum><header>Treatment of earnings and profits in future years</header> <subparagraph id="id2775e64e7493497790ed8b111af1e60a"><enum>(A)</enum><header>Reduced earnings and profits treated as previously taxed income when distributed</header><text>For purposes of applying section 959 in any taxable year beginning after December 31, 2017, with respect to any United States shareholder of a deferred foreign income corporation, an amount equal to such shareholder's reduction under paragraph (1) which is allocated to such deferred foreign income corporation under this subsection shall be treated as an amount which was included in the gross income of such United States shareholder under section 951(a).</text> </subparagraph> +<subparagraph id="id6fcd915761c44a6cac7cb08bf5445dde"><enum>(B)</enum><header>E&P deficits</header><text>For purposes of this title, a United States shareholder's pro rata share of the earnings and profits of any specified E&P deficit foreign corporation under this subsection shall be increased by the amount of the specified E&P deficit of such corporation taken into account by such shareholder under paragraph (1), and, for purposes of section 952, such increase shall be attributable to the same activity to which the deficit so taken into account was attributable.</text> </subparagraph></paragraph></subsection> <subsection id="H7E5F42821AB0456A9FC8775E0411481F"><enum>(c)</enum><header>Application of participation exemption To included income</header> <paragraph id="HCF449ED050244E08BAE237C78BBCA5DD"><enum>(1)</enum><header>In general</header><text>In the case of a United States shareholder of a deferred foreign income corporation, there shall be allowed as a deduction for the taxable year in which an amount is included in the gross income of such United States shareholder under section 951(a)(1) by reason of this section an amount equal to the sum of—</text> +<subparagraph id="HABD22A9B0CD44C08857BF33C28EDE3BB"><enum>(A)</enum><text>78.6 percent of the excess (if any) of—</text> <clause id="H49A6B6A09E964CD5B34F983074C8EB52"><enum>(i)</enum><text>the amount so included as gross income, over</text> </clause> +<clause id="H0B324A91D5E44B42835A753FC2F3C32D"><enum>(ii)</enum><text>the amount of such United States shareholder’s aggregate foreign cash position, plus</text> </clause></subparagraph> <subparagraph id="H6BC114D29B4F46D5B96EB878519F8B60"><enum>(B)</enum><text>58.6 percent of so much of the amount described in subparagraph (A)(ii) as does not exceed the amount described in subparagraph (A)(i).</text> </subparagraph></paragraph> +<paragraph id="HEED213B1230945A2A019B07C8CB0CBDC"><enum>(2)</enum><header>Aggregate foreign cash position</header><text>For purposes of this subsection—</text> <subparagraph id="H39222B14E5C148B48484B674AE50FCF5"><enum>(A)</enum><header>In general</header><text>The term <term>aggregate foreign cash position</term> means, with respect to any United States shareholder, the greater of—</text> +<clause id="H0187883485414831BD3A2AEA1050780F"><enum>(i)</enum><text display-inline="yes-display-inline">the aggregate of such United States shareholder’s pro rata share of the cash position of each specified foreign corporation of such United States shareholder determined as of the close of the last taxable year of such specified foreign corporation which begins before January 1, 2018, or</text> </clause> <clause id="HBBF49B2CF38E4AE486827290F8F67106"><enum>(ii)</enum><text>one half of the sum of—</text> +<subclause id="H5EF5BF1021EC4F5492D508486FBE321F"><enum>(I)</enum><text>the aggregate described in clause (i) determined as of the close of the last taxable year of each such specified foreign corporation which ends before November 9, 2017, plus</text> </subclause> <subclause id="H5ED899B852AB4CF8BE5F2EA722E61733"><enum>(II)</enum><text>the aggregate described in clause (i) determined as of the close of the taxable year of each such specified foreign corporation which precedes the taxable year referred to in subclause (I).</text> </subclause></clause></subparagraph> +<subparagraph id="H75FD9D2BF1F640ABAAF9EEF1C1C69A9A"><enum>(B)</enum><header>Cash position</header><text>For purposes of this paragraph, the cash position of any specified foreign corporation is the sum of—</text> <clause id="H6168DD67376D448F9D8395FAB482B4F0"><enum>(i)</enum><text>cash and foreign currency held by such foreign corporation,</text> </clause> +<clause id="H3A3B8645807F43D8A1027943FBE1B5BC"><enum>(ii)</enum><text>the net accounts receivable of such foreign corporation, plus</text> </clause> <clause id="HC1E0571B4BFC4EA1BE7129E244D5B964"><enum>(iii)</enum><text>the fair market value of the following assets held by such corporation:</text> +<subclause id="H0C7F0808FB604B2396A4CE73FFC363CD"><enum>(I)</enum><text>Personal property which is of a type that is actively traded and for which there is an established financial market (other than stock in the specified foreign corporation).</text> </subclause> <subclause id="H396E6B0FB27B4789921E4C7AFC231309"><enum>(II)</enum><text>Commercial paper, certificates of deposit, the securities of the Federal government and of any State or foreign government.</text> </subclause> +<subclause id="H4F31412C7BB047BE8F70669657F30A81"><enum>(III)</enum><text>Any obligation with a term of less than one year.</text> </subclause> <subclause id="H3D695F9F300B47F9AE07A1ADB30F23EE"><enum>(IV)</enum><text>Any asset which the Secretary identifies as being economically equivalent to any asset described in this subparagraph.</text> </subclause></clause></subparagraph> +<subparagraph id="H569A499BEC714688B449C984D85AC1F4"><enum>(C)</enum><header>Net accounts receivable</header><text>For purposes of this paragraph, the term <term>net accounts receivable</term> means, with respect to any specified foreign corporation, the excess (if any) of—</text> <clause id="H76F5B3FBBBF54795B6A1E23D6CB7EA46"><enum>(i)</enum><text>such corporation’s accounts receivable, over</text> </clause> +<clause id="H3D998B848E5246FEAF93E978BEBD763D"><enum>(ii)</enum><text>such corporation’s accounts payable (determined consistent with the rules of section 461).</text> </clause></subparagraph> <subparagraph id="H55FAF0F4A1194E2EBEF6FB337E702307"><enum>(D)</enum><header>Prevention of double counting</header><text>Cash positions of a specified foreign corporation described in clause (ii) or (iii)(III) of subparagraph (B) shall not be taken into account by a United States shareholder under subparagraph (A) to the extent that such United States shareholder demonstrates to the satisfaction of the Secretary that such amount is so taken into account by such United States shareholder with respect to another specified foreign corporation.</text> </subparagraph> +<subparagraph id="HA7687F9A6F7D422E8DB4EEB99E1C8201"><enum>(E)</enum><header>Cash positions of certain non-corporate entities taken into account</header><text display-inline="yes-display-inline">An entity shall be treated as a specified foreign corporation of a United States shareholder for purposes of determining such United States shareholder’s aggregate foreign cash position if—</text> <clause id="HA7C67A80556E47BD970497DA038499A1"><enum>(i)</enum><text>such entity is a foreign entity which would be a specified foreign corporation of such United States shareholder if such entity were a corporation, or</text> </clause> +<clause id="H69E5D70EDBE04D879558DB03C3059014"><enum>(ii)</enum><text>any interest in such entity is held by a specified foreign corporation of such United States shareholder (determined after application of clause (i)) and such entity would be a specified foreign corporation of such United States shareholder if such entity were a foreign corporation.</text> </clause></subparagraph> <subparagraph id="HD64568D597984AC9A1381DA8FFB0E63F"><enum>(F)</enum><header>Anti-abuse</header><text>If the Secretary determines that a principal purpose of any transaction was to reduce the aggregate foreign cash position taken into account under this subsection, such transaction shall be disregarded for purposes of this subsection.</text> </subparagraph></paragraph></subsection> +<subsection id="H65A2FF99F1104DC598E82473E8C28021"><enum>(d)</enum><header>Deferred foreign income corporation; accumulated post-1986 deferred foreign income</header><text>For purposes of this section—</text> <paragraph id="id9c38d4d0d8ba4f2d9b164d5829d8b441"><enum>(1)</enum><header>Deferred foreign income corporation</header><text>The term <term>deferred foreign income corporation</term> means, with respect to any United States shareholder, any specified foreign corporation of such United States shareholder which has accumulated post-1986 deferred foreign income (as of the close of the taxable year referred to in subsection (a)) greater than zero.</text> </paragraph> +<paragraph id="H00F10DD4FF364372AA3A36326AC45B0C"><enum>(2)</enum><header>Accumulated post-1986 deferred foreign income</header><text>The term <term>accumulated post-1986 deferred foreign income</term> means the post-1986 earnings and profits except to the extent such earnings—</text> <subparagraph id="H47884101DBB845308CDB8431539DCF05"><enum>(A)</enum><text>are attributable to income of the specified foreign corporation which is effectively connected with the conduct of a trade or business within the United States and subject to tax under this chapter, or</text> </subparagraph> +<subparagraph id="HB70841C84F1145A989629677751F413F"><enum>(B)</enum><text>in the case of a controlled foreign corporation, if distributed, would be excluded from the gross income of a United States shareholder under section 959.</text> </subparagraph><continuation-text continuation-text-level="paragraph">To the extent provided in regulations or other guidance prescribed by the Secretary, in the case of any controlled foreign corporation which has shareholders which are not United States shareholders, accumulated post-1986 deferred foreign income shall be appropriately reduced by amounts which would be described in subparagraph (B) if such shareholders were United States shareholders.</continuation-text></paragraph> <paragraph id="H7C5FBF1AC03841828811D477F28C31BB"><enum>(3)</enum><header>Post-1986 earnings and profits</header><text display-inline="yes-display-inline">The term <term>post-1986 earnings and profits</term> means the earnings and profits of the foreign corporation (computed in accordance with sections 964(a) and 986, and by only taking into account periods when the foreign corporation was a specified foreign corporation) accumulated in taxable years beginning after December 31, 1986, and determined—</text> +<subparagraph id="HDEC2E6B39DBC43B9ABC4585A0A366B8F"><enum>(A)</enum><text>as of the date of the taxable year referred to in paragraph (1) or (2) of subsection (a), whichever is applicable with respect to such foreign corporation, and</text> </subparagraph> <subparagraph id="H90BAB52B61AB4A959AD458A66531AC8B"><enum>(B)</enum><text display-inline="yes-display-inline">without diminution by reason of dividends distributed during the taxable year ending with or including such date.</text> </subparagraph></paragraph></subsection> +<subsection id="HA6995B0D65694A66ADFD803FD1AC37AE"><enum>(e)</enum><header>Specified foreign corporation</header> +<paragraph id="H7E3F1DBD638942D58056966E859AEB67"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">For purposes of this section, the term <term>specified foreign corporation</term> means—</text> <subparagraph id="H657C3689230644B3BA15CDFB551FD380"><enum>(A)</enum><text>any controlled foreign corporation, and</text> </subparagraph> +<subparagraph id="H8C486740DDBD495C955A627C320A4EDE"><enum>(B)</enum><text>any section 902 corporation (as defined in section 909(d)(5) as in effect before the date of the enactment of the <short-title>Tax Cuts and Jobs Act</short-title>).</text> </subparagraph></paragraph> <paragraph id="HC28A2B49D00A4ACE8683998B4BD603FC"><enum>(2)</enum><header>Application to section 902 corporations</header><text>For purposes of sections 951 and 961, a section 902 corporation (as so defined) shall be treated as a controlled foreign corporation solely for purposes of taking into account the subpart F income of such corporation under subsection (a) (and for purposes of applying subsection (e)).</text> </paragraph> +<paragraph commented="no" display-inline="no-display-inline" id="id6FBC12088DCE436C881CEA1EECCC10EC"><enum>(3)</enum><header display-inline="yes-display-inline">Exclusion of passive foreign investment companies</header><text display-inline="yes-display-inline">Such term shall not include any corporation which is a passive foreign investment company (as defined in section 1297) with respect to the shareholder and which is not a controlled foreign corporation.</text> </paragraph></subsection> <subsection id="HEABE9B820A854A48BC851DFB1C6942DC"><enum>(f)</enum><header>Determinations of pro rata share</header><text display-inline="yes-display-inline">For purposes of this section, the determination of any United States shareholder’s pro rata share of any amount with respect to any specified foreign corporation shall be determined under rules similar to the rules of section 951(a)(2) by treating such amount in the same manner as subpart F income (and by treating such specified foreign corporation as a controlled foreign corporation).</text> </subsection> +<subsection display-inline="no-display-inline" id="H483A9A2DB8C04D0FA81C36C6686A2444"><enum>(g)</enum><header>Disallowance of foreign tax credit, etc</header> +<paragraph id="H0EF776EF93E64383A32B2DBAB1113644"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">No credit shall be allowed under section 901 for the applicable percentage of any taxes paid or accrued (or treated as paid or accrued) with respect to any amount for which a deduction is allowed under this section.</text> </paragraph> <paragraph id="HF8303E0062324707A170F00B493BD41D"><enum>(2)</enum><header>Applicable percentage</header><text>For purposes of this subsection, the term <quote>applicable percentage</quote> means the amount (expressed as a percentage) equal to the sum of—</text> +<subparagraph id="H87296DD9B35240658560F4FA9C7CCA3B"><enum>(A)</enum><text>0.786 multiplied by the ratio of—</text> <clause id="H846481D4DCB04DDB84795A98FD15C44A"><enum>(i)</enum><text>the excess to which subsection (c)(1)(A) applies, divided by</text> </clause> +<clause id="H6D59C55A1E694E7390A25610DFA50273"><enum>(ii)</enum><text>the sum of such excess plus the amount to which subsection (c)(1)(B) applies, plus</text> </clause></subparagraph> <subparagraph id="HB06902D6AAF64F9EA45589678E90203B"><enum>(B)</enum><text>0.586 multiplied by the ratio of—</text> +<clause id="H01A32B4E4BC64A9D8924AA3920CD850E"><enum>(i)</enum><text display-inline="yes-display-inline">the amount to which subsection (c)(1)(B) applies, divided by</text> </clause> <clause id="H256AB0C2253D4407918EE13DC8E4AFAB"><enum>(ii)</enum><text>the sum described in subparagraph (A)(ii).</text> </clause></subparagraph></paragraph> +<paragraph id="HB9D92247E03142A3BDB3653C68F1A819"><enum>(3)</enum><header>Denial of deduction</header><text display-inline="yes-display-inline">No deduction shall be allowed under this chapter for any tax for which credit is not allowable under section 901 by reason of paragraph (1) (determined by treating the taxpayer as having elected the benefits of subpart A of part III of subchapter N).</text> </paragraph> <paragraph commented="no" id="H0FBAA5D985CA4BD3A270D1A0A9188012"><enum>(4)</enum><header>Coordination with section 78</header><text display-inline="yes-display-inline">Section 78 shall not apply to any tax for which credit is not allowable under section 901 by reason of paragraph (1).</text> </paragraph></subsection> +<subsection id="H19ACE0C3FABD4A8CAA49159F0F63F7C6"><enum>(h)</enum><header>Election To pay liability in installments</header> +<paragraph id="HD5D07AF8522745E6A895D1DCFD2A05C2"><enum>(1)</enum><header>In general</header><text>In the case of a United States shareholder of a deferred foreign income corporation, such United States shareholder may elect to pay the net tax liability under this section in 8 installments of the following amounts:</text> <subparagraph id="HD27B38AA38E14078BFF9B482CD8A90FA"><enum>(A)</enum><text>8 percent of the net tax liability in the case of each of the first 5 of such installments,</text> </subparagraph> +<subparagraph id="H831F8C68E0F64F44984DBB922A0CAFAF"><enum>(B)</enum><text>15 percent of the net tax liability in the case of the 6th such installment,</text> </subparagraph> <subparagraph id="HBB5F1AE635284240964804B8BFF670BC"><enum>(C)</enum><text>20 percent of the net tax liability in the case of the 7th such installment, and</text> </subparagraph> +<subparagraph id="H5C0C3425217D4F1D9FE0D9193DEF50E0"><enum>(D)</enum><text>25 percent of the net tax liability in the case of the 8th such installment.</text> </subparagraph></paragraph> <paragraph id="H4BBD4271731548F4B9C9255B389D2963"><enum>(2)</enum><header>Date for payment of installments</header><text>If an election is made under paragraph (1), the first installment shall be paid on the due date (determined without regard to any extension of time for filing the return) for the return of tax for the taxable year described in subsection (a) and each succeeding installment shall be paid on the due date (as so determined) for the return of tax for the taxable year following the taxable year with respect to which the preceding installment was made.</text> </paragraph> +<paragraph id="HAC2566468A9941EA8974CC5D35769023"><enum>(3)</enum><header>Acceleration of payment</header><text>If there is an addition to tax for failure to timely pay any installment required under this subsection, a liquidation or sale of substantially all the assets of the taxpayer (including in a title 11 or similar case), a cessation of business by the taxpayer, or any similar circumstance, then the unpaid portion of all remaining installments shall be due on the date of such event (or in the case of a title 11 or similar case, the day before the petition is filed). The preceding sentence shall not apply to the sale of substantially all the assets of a taxpayer to a buyer if such buyer enters into an agreement with the Secretary under which such buyer is liable for the remaining installments due under this subsection in the same manner as if such buyer were the taxpayer.</text> </paragraph> <paragraph id="H707E82AE66624AE5A6F96BB8FC927AF8"><enum>(4)</enum><header>Proration of deficiency to installments</header><text display-inline="yes-display-inline">If an election is made under paragraph (1) to pay the net tax liability under this section in installments and a deficiency has been assessed with respect to such net tax liability, the deficiency shall be prorated to the installments payable under paragraph (1). The part of the deficiency so prorated to any installment the date for payment of which has not arrived shall be collected at the same time as, and as a part of, such installment. The part of the deficiency so prorated to any installment the date for payment of which has arrived shall be paid upon notice and demand from the Secretary. This subsection shall not apply if the deficiency is due to negligence, to intentional disregard of rules and regulations, or to fraud with intent to evade tax.</text> </paragraph> +<paragraph id="HF08CA90654BB448A99400193C25EF392"><enum>(5)</enum><header>Election</header><text>Any election under paragraph (1) shall be made not later than the due date for the return of tax for the taxable year described in subsection (a) and shall be made in such manner as the Secretary shall provide.</text> </paragraph> <paragraph id="HD44B5603191047148CC0756B8504D428"><enum>(6)</enum><header>Net tax liability under this section</header><text display-inline="yes-display-inline">For purposes of this subsection—</text> +<subparagraph id="H90DDAE3C8D784C1D9E1CED43B1A72628"><enum>(A)</enum><header>In general</header><text>The net tax liability under this section with respect to any United States shareholder is the excess (if any) of—</text> <clause id="HE3284C2F8BC74F4A9EE3590EC9A52604"><enum>(i)</enum><text display-inline="yes-display-inline">such taxpayer’s net income tax for the taxable year in which an amount is included in the gross income of such United States shareholder under section 951(a)(1) by reason of this section, over</text> </clause> +<clause id="H89DC3C8FEBE64DA99C6BC3ECD7D96F9F"><enum>(ii)</enum><text>such taxpayer’s net income tax for such taxable year determined—</text> <subclause id="H0B53562FAB7A428ABDF085E4A7B806A8"><enum>(I)</enum><text>without regard to this section, and</text> </subclause> +<subclause id="HD96D1E9573924CEBABB82A44CE88DE0A"><enum>(II)</enum><text>without regard to any income or deduction properly attributable to a dividend received by such United States shareholder from any deferred foreign income corporation.</text> </subclause></clause></subparagraph> <subparagraph id="HD085F332C18640CAA61FB80C11734396"><enum>(B)</enum><header>Net income tax</header><text>The term <term>net income tax</term> means the regular tax liability reduced by the credits allowed under subparts A, B, and D of part IV of subchapter A.</text> </subparagraph></paragraph></subsection> +<subsection commented="no" id="HC17C3389A4DE47F99D348AB963659FAB"><enum>(i)</enum><header>Special rules for S corporation shareholders</header> +<paragraph commented="no" id="HE0A573EBE1B7427E87FDE03130B1710E"><enum>(1)</enum><header>In general</header><text>In the case of any S corporation which is a United States shareholder of a deferred foreign income corporation, each shareholder of such S corporation may elect to defer payment of such shareholder’s net tax liability under this section with respect to such S corporation until the shareholder’s taxable year which includes the triggering event with respect to such liability. Any net tax liability payment of which is deferred under the preceding sentence shall be assessed on the return of tax as an addition to tax in the shareholder’s taxable year which includes such triggering event.</text> </paragraph> <paragraph commented="no" id="HE5E1D94CBBC64DE4902F7B5F24C08322"><enum>(2)</enum><header>Triggering event</header> <subparagraph commented="no" id="H57F27A026DE24723B086A7E19493B4C6"><enum>(A)</enum><header>In general</header><text>In the case of any shareholder’s net tax liability under this section with respect to any S corporation, the triggering event with respect to such liability is whichever of the following occurs first:</text> +<clause commented="no" id="H4BD4D72295894AAF9CC53C4CBB7C8689"><enum>(i)</enum><text>Such corporation ceases to be an S corporation (determined as of the first day of the first taxable year that such corporation is not an S corporation).</text> </clause> <clause commented="no" id="H253D2C9977D94DCFB9D0678B6E0ACE81"><enum>(ii)</enum><text display-inline="yes-display-inline">A liquidation or sale of substantially all the assets of such S corporation (including in a title 11 or similar case), a cessation of business by such S corporation, such S corporation ceases to exist, or any similar circumstance.</text> </clause> +<clause commented="no" id="H73E92A56BAB44EF4BF68AF46F643BAC3"><enum>(iii)</enum><text display-inline="yes-display-inline">A transfer of any share of stock in such S corporation by the taxpayer (including by reason of death, or otherwise).</text> </clause></subparagraph> <subparagraph commented="no" id="HA5ECEF50EE8544D996D0697AD8FE0636"><enum>(B)</enum><header>Partial transfers of stock</header><text>In the case of a transfer of less than all of the taxpayer’s shares of stock in the S corporation, such transfer shall only be a triggering event with respect to so much of the taxpayer’s net tax liability under this section with respect to such S corporation as is properly allocable to such stock.</text> </subparagraph> +<subparagraph commented="no" id="H670F39ACA80E455FAC82E436DEC7CA6E"><enum>(C)</enum><header>Transfer of liability</header><text>A transfer described in clause (iii) of subparagraph (A) shall not be treated as a triggering event if the transferee enters into an agreement with the Secretary under which such transferee is liable for net tax liability with respect to such stock in the same manner as if such transferee were the taxpayer.</text> </subparagraph></paragraph> <paragraph commented="no" id="H10CA698DC65C45458CB1F196C7BE55B1"><enum>(3)</enum><header>Net tax liability</header><text>A shareholder’s net tax liability under this section with respect to any S corporation is the net tax liability under this section which would be determined under subsection (h)(6) if the only subpart F income taken into account by such shareholder by reason of this section were allocations from such S corporation.</text> </paragraph> +<paragraph commented="no" id="H03A76BC71FF34F6695A315E7CE541554"><enum>(4)</enum><header>Election to pay deferred liability in installments</header><text display-inline="yes-display-inline">In the case of a taxpayer which elects to defer payment under paragraph (1)—</text> <subparagraph commented="no" id="H1EF03F1A518E440BBB213E20C9225527"><enum>(A)</enum><text>subsection (h) shall be applied separately with respect to the liability to which such election applies,</text> </subparagraph> +<subparagraph commented="no" id="H493167AA9CAF4DAAB8A9ECCA60F78748"><enum>(B)</enum><text display-inline="yes-display-inline">an election under subsection (h) with respect to such liability shall be treated as timely made if made not later than the due date for the return of tax for the taxable year in which the triggering event with respect to such liability occurs,</text> </subparagraph> <subparagraph commented="no" id="H3D00F1604AAB42B58A78E9D8345E488B"><enum>(C)</enum><text display-inline="yes-display-inline">the first installment under subsection (h) with respect to such liability shall be paid not later than such due date (but determined without regard to any extension of time for filing the return), and</text> </subparagraph> +<subparagraph commented="no" id="HFB8F9149E0F6499AB7E4FB392618403E"><enum>(D)</enum><text>if the triggering event with respect to any net tax liability is described in paragraph (2)(A)(ii), an election under subsection (h) with respect to such liability may be made only with the consent of the Secretary.</text> </subparagraph></paragraph> <paragraph commented="no" id="H7D0B0F789E6645D8A3C8F8E91FBADE60"><enum>(5)</enum><header>Joint and several liability of S corporation</header><text display-inline="yes-display-inline">If any shareholder of an S corporation elects to defer payment under paragraph (1), such S corporation shall be jointly and severally liable for such payment and any penalty, addition to tax, or additional amount attributable thereto.</text> </paragraph> +<paragraph id="H269DA1C75E434DB8AD3EA3565171277D"><enum>(6)</enum><header>Extension of limitation on collection</header><text>Any limitation on the time period for the collection of a liability deferred under this subsection shall not be treated as beginning before the date of the triggering event with respect to such liability.</text> </paragraph> <paragraph id="HE31A9485CED5438886F2E665A246015B"><enum>(7)</enum><header>Annual reporting of net tax liability</header> <subparagraph id="H6634B341592A403DBE7E05AEF8710495"><enum>(A)</enum><header>In general</header><text>Any shareholder of an S corporation which makes an election under paragraph (1) shall report the amount of such shareholder’s deferred net tax liability on such shareholder’s return of tax for the taxable year for which such election is made and on the return of tax for each taxable year thereafter until such amount has been fully assessed on such returns.</text> </subparagraph> +<subparagraph id="HCBB0683D34A64E84B11EEE7292D2BE2B"><enum>(B)</enum><header>Deferred net tax liability</header><text>For purposes of this paragraph, the term <term>deferred net tax liability</term> means, with respect to any taxable year, the amount of net tax liability payment of which has been deferred under paragraph (1) and which has not been assessed on a return of tax for any prior taxable year.</text> </subparagraph> <subparagraph id="H823778B45C78425ABF74E66E6BAE4B47"><enum>(C)</enum><header>Failure to report</header><text>In the case of any failure to report any amount required to be reported under subparagraph (A) with respect to any taxable year before the due date for the return of tax for such taxable year, there shall be assessed on such return as an addition to tax 5 percent of such amount.</text> </subparagraph></paragraph> +<paragraph commented="no" id="H5CF2707F614F40EC9DDAB8A0EDA3F26B"><enum>(8)</enum><header>Election</header><text>Any election under paragraph (1)—</text> <subparagraph id="H35215DDBB02142E0AFD422677ED2D4D0"><enum>(A)</enum><text>shall be made by the shareholder of the S corporation not later than the due date for such shareholder’s return of tax for the taxable year which includes the close of the taxable year of such S corporation in which the amount described in subsection (a) is taken into account, and</text> </subparagraph> +<subparagraph id="HF728F6D3882A4B9586CD1FB34D3FF8EF"><enum>(B)</enum><text>shall be made in such manner as the Secretary shall provide.</text> </subparagraph></paragraph></subsection> <subsection id="HDCFCAFF9A9534B78902CDF1A9D944FCD"><enum>(j)</enum><header>Reporting by S corporation</header><text display-inline="yes-display-inline">Each S corporation which is a United States shareholder of a specified foreign corporation shall report in its return of tax under section 6037(a) the amount includible in its gross income for such taxable year by reason of this section and the amount of the deduction allowable by subsection (b). Any copy provided to a shareholder under section 6037(b) shall include a statement of such shareholder’s pro rata share of such amounts.</text> </subsection> +<subsection commented="no" display-inline="no-display-inline" id="id91E6ADE617DF4D6DA472F160D2679C55"><enum>(k)</enum><header display-inline="yes-display-inline">Extension of limitation on assessment</header><text display-inline="yes-display-inline">Notwithstanding section 6501, the limitation on the time period for the assessment of the net tax liability under this section (as defined in subsection (h)(6)) shall not expire before the date that is 6 years after the return for the taxable year described in such subsection was filed.</text> </subsection> <subsection id="idaca40f50c9d24de5a486d7269d6db4ad"><enum>(l)</enum><header>Recapture for expatriated entities</header> <paragraph id="id19b104fe4d464f17b6193d02bc65705b"><enum>(1)</enum><header>In general</header><text>If a deduction is allowed under subsection (c) to a United States shareholder and such shareholder first becomes an expatriated entity at any time during the 10-year period beginning on the date of the enactment of the <short-title>Tax Cuts and Jobs Act</short-title>, then—</text> +<subparagraph id="idb2690716855a4334a2105bbb5df0a813"><enum>(A)</enum><text>the tax imposed by this chapter shall be increased for the first taxable year in which such taxpayer becomes an expatriated entity by an amount equal to 35 percent of the amount of the deduction allowed to the specified foreign corporation under subsection (c), and</text> </subparagraph> <subparagraph id="id9cb2a74274164cce8d18b26f7b5069ee"><enum>(B)</enum><text>no credits shall be allowed against the increase in tax under subparagraph (A).</text> </subparagraph></paragraph> +<paragraph id="idb06ef0bc100c4d678520b053beaea672"><enum>(2)</enum><header>Expatriated entity</header><text>For purposes of this subsection, the term <term>expatriated entity</term> has the same meaning given such term under section 7874(a)(2), except that such term shall not include an entity if the surrogate foreign corporation with respect to the entity is treated as a domestic corporation under section 7874(b).</text> </paragraph></subsection> <subsection id="idB233F151B9DF4959B3AB5AB4139201C8"><enum>(m)</enum><header>Special rules for United States shareholders which are real estate investment trusts</header> <paragraph id="id52A36CFBD60546FB851767CCF7035E6C"><enum>(1)</enum><header>In general</header><text>If a real estate investment trust is a United States shareholder in 1 or more deferred foreign income corporations—</text> +<subparagraph id="id9E37EE98C536420A88C591936647D1E8"><enum>(A)</enum><text>any amount required to be taken into account under section 951(a)(1) by reason of this section shall not be taken into account as gross income of the real estate investment trust for purposes of applying paragraphs (2) and (3) of section 856(c) to any taxable year for which such amount is taken into account under section 951(a)(1), and</text> </subparagraph> <subparagraph id="idEC6AB416020744DDB7DD9B1672F19C0A"><enum>(B)</enum><text>if the real estate investment trust elects the application of this subparagraph, notwithstanding subsection (a), any amount required to be taken into account under section 951(a)(1) by reason of this section shall, in lieu of the taxable year in which it would otherwise be included in gross income ((for purposes of the computation of real estate investment trust taxable income under section 857(b)), be included in gross income as follows:</text> +<clause id="id7C24F36767C04359BB63FFCB98D7B1F0"><enum>(i)</enum><text>8 percent of such amount in the case of each of the taxable years in the 5-taxable year period beginning with the taxable year in which such amount would otherwise be included.</text> </clause> <clause id="id27C1AA85D90D41ECAE68B5EB0D5C4B8E"><enum>(ii)</enum><text>15 percent of such amount in the case of the 1st taxable year following such period.</text> </clause> +<clause id="id30246BE98BB348E7B5508454B17D66A0"><enum>(iii)</enum><text>20 percent of such amount in the case of the 2nd taxable year following such period.</text> </clause> <clause id="id3FC1A786009F4DB8B7967851B6668CB4"><enum>(iv)</enum><text>25 percent of such amount in the case of the 3rd taxable year following such period.</text> </clause></subparagraph></paragraph> +<paragraph id="id5561EB792A2D401C86F88F7E44F75E94"><enum>(2)</enum><header>Rules for trusts electing deferred inclusion</header> +<subparagraph id="idAA3B8A469A3444D6B5EE5FB09CF73A65"><enum>(A)</enum><header>Election</header><text>Any election under paragraph (1)(B) shall be made not later than the due date for the first taxable year in the 5-taxable year period described in clause (i) of paragraph (1)(B) and shall be made in such manner as the Secretary shall provide.</text> </subparagraph> <subparagraph id="id092D92EE19C747009A7F7EEC87A78932"><enum>(B)</enum><header>Special rules</header><text>If an election under paragraph (1)(B) is in effect with respect to any real estate investment trust, the following rules shall apply:</text> +<clause id="idF8F21AEC717649E3AFECD1AFE024CE95"><enum>(i)</enum><header>Application of participation exemption</header><text>For purposes of subsection (c)(1)—</text> <subclause id="idAD2BD1ECD2814273BA77F7018A6007A1"><enum>(I)</enum><text>the aggregate amount to which subparagraph (A) or (B) of subsection (c)(1) applies shall be determined without regard to the election,</text> </subclause> +<subclause id="id2DE5B53B8D264510BB4FECF202D23298"><enum>(II)</enum><text>each such aggregate amount shall be allocated to each taxable year described in paragraph (1)(B) in the same proportion as the amount included in the gross income of such United States shareholder under section 951(a)(1) by reason of this section is allocated to each such taxable year.</text> </subclause> <subclause id="id40F0BF0AFBB547C68604AE4E26DE4037"><enum>(III)</enum><header>No installment payments</header><text>The real estate investment trust may not make an election under subsection (g) for any taxable year described in paragraph (1)(B).</text> </subclause></clause> +<clause id="id0C5D67967D53496CBA998C764801BD7C"><enum>(ii)</enum><header>Acceleration of inclusion</header><text>If there is a liquidation or sale of substantially all the assets of the real estate investment trust (including in a title 11 or similar case), a cessation of business by such trust, or any similar circumstance, then any amount not yet included in gross income under paragraph (1)(B) shall be included in gross income as of the day before the date of the event and the unpaid portion of any tax liability with respect to such inclusion shall be due on the date of such event (or in the case of a title 11 or similar case, the day before the petition is filed).</text> </clause></subparagraph></paragraph></subsection> <subsection id="idBD8C6083ED7D40178D17954733DA6E3E"><enum>(n)</enum><header>Election not To apply net operating loss deduction</header> <paragraph id="id58EAA9ACD481493BAABD4570DC1B2DEB"><enum>(1)</enum><header>In general</header><text>If a United States shareholder of a deferred foreign income corporation elects the application of this subsection for the taxable year described in subsection (a), then the amount described in paragraph (2) shall not be taken into account—</text> +<subparagraph id="id93D68E1572F5462BBA4ED67D89F1336C"><enum>(A)</enum><text>in determining the amount of the net operating loss deduction under section 172 of such shareholder for such taxable year, or</text> </subparagraph> <subparagraph id="id05968A9B5F3A4F3181C3423C87372592"><enum>(B)</enum><text>in determining the amount of taxable income for such taxable year which may be reduced by net operating loss carryovers or carrybacks to such taxable year under section 172.</text> </subparagraph></paragraph> +<paragraph id="idE55C6581034A40B380006F0172B7F97B"><enum>(2)</enum><header>Amount described</header><text>The amount described in this paragraph is the sum of—</text> <subparagraph id="id50509C41AE234BFF8F26027DD0786477"><enum>(A)</enum><text>the amount required to be taken into account under section 951(a)(1) by reason of this section (determined after the application of subsection (c)), plus</text> </subparagraph> +<subparagraph id="idAB79645544C74303B982187E5DA8AC3F"><enum>(B)</enum><text>in the case of a domestic corporation which chooses to have the benefits of subpart A of part III of subchapter N for the taxable year, the taxes deemed to be paid by such corporation under subsections (a) and (b) of section 960 for such taxable year with respect to the amount described in subparagraph (A) which are treated as a dividends under section 78.</text> </subparagraph></paragraph> <paragraph id="id6E7ADE90B8BE4A31BAE85A76FCFE5734"><enum>(3)</enum><header>Election</header><text>Any election under this subsection shall be made not later than the due date (including extensions) for filing the return of tax for the taxable year and shall be made in such manner as the Secretary shall prescribe.</text> </paragraph></subsection> +<subsection id="HD9260F111AF24F369F6DA46DED6470E0"><enum>(o)</enum><header>Regulations</header><text display-inline="yes-display-inline">The Secretary shall prescribe such regulations or other guidance as may be necessary or appropriate to carry out the provisions of this section or to prevent the avoidance of the purposes of this section, including through a reduction in earnings and profits through changes in entity classification, changes in accounting methods, or otherwise.</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection id="HB61FCD1A792B41B38AA52ED92FFA0963"><enum>(b)</enum><header>Clerical amendment</header><text>The table of sections for subpart F of part III of subchapter N of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> is amended by striking the item relating to section 965 and inserting the following:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="H29234063225B4BD8AFCC6AC10030F1A1" reported-display-style="italic" style="OLC"> +<toc changed="added" container-level="quoted-block-container" idref="H5ACD328534194395A8FE3F9D17C5E6EB" lowest-bolded-level="division-lowest-bolded" lowest-level="section" quoted-block="no-quoted-block" regeneration="yes-regeneration" reported-display-style="italic"> +<toc-entry idref="H411E938C7996420FA1B2E9665C38E6F5" level="section">Sec. 965. Treatment of deferred foreign income upon transition to participation exemption system of taxation.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block> </subsection></section></subpart> +<subpart id="HBE6DC9E4B20B40509DFFBCC169613E5E"><enum>B</enum><header>Rules related to passive and mobile income</header> +<chapter id="id4C4552397EAC43488CD1315FE32C4614"><enum>1</enum><header>Taxation of foreign-derived intangible income and global intangible low-taxed income</header> +<section id="idD13E1A187F4141E191EC3B24A723CFCA"><enum>14201.</enum><header>Current year inclusion of global intangible low-taxed income by United States shareholders</header> +<subsection id="idA3D256C7BA524676B10380440F7EA0B9"><enum>(a)</enum><header>In general</header><text>Subpart F of part III of subchapter N of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> is amended by inserting after section 951 the following new section:</text> <quoted-block changed="added" display-inline="no-display-inline" id="idEF84064C47204D5D8F5F389C930CEC88" reported-display-style="italic" style="OLC"> <section id="idEE9AFFA73F0E41AD8A049B9BEE55692C"><enum>951A.</enum><header>Global intangible low-taxed income included in gross income of United States shareholders</header> <subsection id="id542D81098484408AA0017AC22C9E6F32"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Each person who is a United States shareholder of any controlled foreign corporation for any taxable year of such United States shareholder shall include in gross income such shareholder’s global intangible low-taxed income for such taxable year.</text> </subsection> +<subsection id="id17F2A0AF6D364581861CE2303C3871F7"><enum>(b)</enum><header>Global intangible low-taxed income</header><text>For purposes of this section—</text> <paragraph id="id32F36A28713845D1B3D8B8D820A6A215"><enum>(1)</enum><header>In general</header><text>The term <term>global intangible low-taxed income</term> means, with respect to any United States shareholder for any taxable year of such United States shareholder, the excess (if any) of—</text> +<subparagraph id="id75BB4A7B57B241DBB7F6C645727ED8B6"><enum>(A)</enum><text>such shareholder’s net CFC tested income for such taxable year, over</text> </subparagraph> <subparagraph id="idD481A72B2BD44F75968CEB752D2F454B"><enum>(B)</enum><text>such shareholder's net deemed tangible income return for such taxable year.</text> </subparagraph></paragraph> +<paragraph id="idD3EFB22F7F1A4702A60C9BE1DFCD87F1"><enum>(2)</enum><header>Net deemed tangible income return</header><text>The term <term>net deemed tangible income return</term> means, with respect to any United States shareholder for any taxable year, an amount equal to 10 percent of the aggregate of such shareholder’s pro rata share of the qualified business asset investment of each controlled foreign corporation with respect to which such shareholder is a United States shareholder for such taxable year (determined for each taxable year of each such controlled foreign corporation which ends in or with such taxable year of such United States shareholder).</text> </paragraph></subsection> <subsection id="id148E18CB5652491BA74215BA282A2265"><enum>(c)</enum><header>Net CFC tested income</header><text>For purposes of this section—</text> +<paragraph id="idA70A847016F540509081587A6D9D3F25"><enum>(1)</enum><header>In general</header><text>The term <term>net CFC tested income</term> means, with respect to any United States shareholder for any taxable year of such United States shareholder, the excess (if any) of—</text> <subparagraph id="id3D97C7E145E54829A1502E536893875E"><enum>(A)</enum><text display-inline="yes-display-inline">the aggregate of such shareholder’s pro rata share of the tested income of each controlled foreign corporation with respect to which such shareholder is a United States shareholder for such taxable year of such United States shareholder (determined for each taxable year of such controlled foreign corporation which ends in or with such taxable year of such United States shareholder), over</text> </subparagraph> +<subparagraph id="id1183E63FDE8C47ED855E018F68409A61"><enum>(B)</enum><text display-inline="yes-display-inline">the aggregate of such shareholder’s pro rata share of the tested loss of each controlled foreign corporation with respect to which such shareholder is a United States shareholder for such taxable year of such United States shareholder (determined for each taxable year of such controlled foreign corporation which ends in or with such taxable year of such United States shareholder).</text> </subparagraph></paragraph> <paragraph commented="no" id="id43966AF1FF5843C7843B7101E62F3A38"><enum>(2)</enum><header>Tested income; tested loss</header><text display-inline="yes-display-inline">For purposes of this section—</text> +<subparagraph id="id1F9E7D671CD740B78F6D744115DBF18A"><enum>(A)</enum><header>Tested income</header><text>The term <term>tested income</term> means, with respect to any controlled foreign corporation for any taxable year of such controlled foreign corporation, the excess (if any) of—</text> <clause id="id599D05185E9C4F67BD2D909E2FE6BC64"><enum>(i)</enum><text>the gross income of such corporation determined without regard to—</text> +<subclause id="idE3E69CA2CF254FE1829784154B31E579"><enum>(I)</enum><text>any item of income described in section 952(b),</text> </subclause> <subclause id="id7A14C1DCA3354B8F940715BE3D403435"><enum>(II)</enum><text>any gross income taken into account in determining the subpart F income of such corporation,</text> </subclause> +<subclause id="id0194E27F48CC45469624167F2F158111"><enum>(III)</enum><text>any gross income excluded from the foreign base company income (as defined in section 954) and the insurance income (as defined in section 953) of such corporation by reason of section 954(b)(4),</text> </subclause> <subclause id="id64CE8079481144628C9B656AABE200AA"><enum>(IV)</enum><text>any dividend received from a related person (as defined in section 954(d)(3)), and</text> </subclause> +<subclause commented="no" id="idBB712DB7E7EF489FA0260412E6DFE138"><enum>(V)</enum><text display-inline="yes-display-inline">any foreign oil and gas extraction income (as defined in section 907(c)(1)) of such corporation, over</text> </subclause></clause> <clause commented="no" id="idA6FA4DCDF3C44C8BADE3482B27E92C03"><enum>(ii)</enum><text display-inline="yes-display-inline">the deductions (including taxes) properly allocable to such gross income under rules similar to the rules of section 954(b)(5).</text> </clause></subparagraph> +<subparagraph id="id6CE4D0FE13DE48B2BC986D95CE2D44DD"><enum>(B)</enum><header>Tested loss</header> +<clause id="idB774F3675E3A4662A0A59F32D287EC9D"><enum>(i)</enum><header>In general</header><text>The term <term>tested loss</term> means, with respect to any controlled foreign corporation for any taxable year of such controlled foreign corporation, the excess (if any) of the amount described in subparagraph (A)(ii) over the amount described in subparagraph (A)(i).</text> </clause> <clause commented="no" id="idE90982E60362453B8E07502F3B6DE975"><enum>(ii)</enum><header>Coordination with subpart F to deny double benefit of losses</header><text display-inline="yes-display-inline">Section 952(c)(1)(A) shall be applied by increasing the earnings and profits of the controlled foreign corporation by the tested loss of such corporation.</text> </clause></subparagraph></paragraph></subsection> +<subsection id="id7A1C3834B4E9458B89FABB68B0E7C390"><enum>(d)</enum><header>Qualified business asset investment</header><text display-inline="yes-display-inline">For purposes of this section—</text> <paragraph id="idA93490D0AF854FDB803CDFAACE347E31"><enum>(1)</enum><header>In general</header><text>The term <term>qualified business asset investment</term> means, with respect to any corporation for any taxable year of such controlled foreign corporation, the average of the aggregate of the corporation’s adjusted bases as of the close of each quarter of such taxable year in specified tangible property—</text> +<subparagraph id="idDFB767BEC2DE4CA7B464A1C818DE967B"><enum>(A)</enum><text>used in a trade or business of the corporation, and</text> </subparagraph> <subparagraph commented="no" id="id7CC628F13E814AFD81FE95B8B876C114"><enum>(B)</enum><text>of a type with respect to which a deduction is allowable under section 167.</text> </subparagraph></paragraph> +<paragraph commented="no" id="idE0B989962BE8429F8F2AD8593FAE4316"><enum>(2)</enum><header>Specified tangible property</header> +<subparagraph commented="no" id="id70746D3BF0C749A1BA1FE0662B82E1B1"><enum>(A)</enum><header>In general</header><text>The term <term>specified tangible property</term> means, except as provided in subparagraph (B), any tangible property used in the production of tested income.</text> </subparagraph> <subparagraph commented="no" id="id5644F4360288419193466C9CA30F53D5"><enum>(B)</enum><header>Dual use property</header><text>In the case of property used both in the production of tested income and income which is not tested income, such property shall be treated as specified tangible property in the same proportion that the gross income described in subsection (c)(1)(A) produced with respect to such property bears to the total gross income produced with respect to such property.</text> </subparagraph></paragraph> +<paragraph commented="no" id="idF16D60020C684731B64A97DF65677374"><enum>(3)</enum><header>Determination of adjusted basis</header><text display-inline="yes-display-inline">For purposes of this subsection, notwithstanding any provision of this title (or any other provision of law) which is enacted after the date of the enactment of this section, the adjusted basis in any property shall be determined using the alternative depreciation system under section 168(g).</text> </paragraph> <paragraph id="id3009B127B53D45478B3AC470D011C103"><enum>(4)</enum><header>Regulations</header><text>The Secretary shall issue such regulations or other guidance as the Secretary determines appropriate to prevent the avoidance of the purposes of this subsection, including regulations or other guidance which provide for the treatment of property if—</text> +<subparagraph id="idDBFABAC432AC4D848BD1CE9C613DC715"><enum>(A)</enum><text>such property is transferred, or held, temporarily, or</text> </subparagraph> <subparagraph id="id0A014AF71C7A411FACD04ED77FF5D4D8"><enum>(B)</enum><text>the avoidance of the purposes of this paragraph is a factor in the transfer or holding of such property.</text> </subparagraph></paragraph></subsection> +<subsection id="id7F448A91542E4C24AC118D06CB335205"><enum>(e)</enum><header>Determination of pro rata share, etc</header><text display-inline="yes-display-inline">For purposes of this section—</text> <paragraph id="id8CC31053FB9E408481AC4E74AD147DA5"><enum>(1)</enum><header>In general</header><text>The pro rata shares referred to in subsections (b), (c)(1)(A), and (c)(1)(B), respectively, shall be determined under the rules of section 951(a)(2) in the same manner as such section applies to subpart F income and shall be taken into account in the taxable year of the United States shareholder in which or with which the taxable year of the controlled foreign corporation ends.</text> </paragraph> +<paragraph id="id6F8513F31B7741F4B72EEBCC8295E168"><enum>(2)</enum><header>Treatment as United States shareholder</header><text>For purposes of paragraph (1), a person shall be treated as a United States shareholder of a controlled foreign corporation for any taxable year only if such person owns (within the meaning of section 958(a)) stock in such foreign corporation on the last day, in such year, on which such foreign corporation is a controlled foreign corporation.</text> </paragraph> <paragraph id="idD77136C8AD0247C8997BBD6F4C62DA77"><enum>(3)</enum><header>Treatment as controlled foreign corporation</header><text>A foreign corporation shall be treated as a controlled foreign corporation for any taxable year if such foreign corporation is a controlled foreign corporation at any time during such taxable year.</text> </paragraph></subsection> +<subsection id="idB41A1402DBA44C9386E9A88A2D33E4BC"><enum>(f)</enum><header>Treatment as subpart F income for certain purposes</header> +<paragraph id="id4839C22CA34E4BD1B22A5D80FC3BC174"><enum>(1)</enum><header>In general</header> +<subparagraph id="id13CC0434A27E42CFAFC1ECB8547CC71F"><enum>(A)</enum><header>Application</header><text>Except as provided in subparagraph (B), any global intangible low-taxed income included in gross income under subsection (a) shall be treated in the same manner as an amount included under section 951(a)(1)(A) for purposes of applying sections 168(h)(2)(B), 535(b)(10), 851(b), 904(h)(1), 959, 961, 962(c), 962(d), 993(a)(1)(E), 996(f)(1), 1248(b)(1), 1248(d)(1), 6501(e)(1)(C), 6654(d)(2)(D), and 6655(e)(4).</text> </subparagraph> <subparagraph id="idD4899734E5124465860D1C87E2289075"><enum>(B)</enum><header>Exception</header><text>The Secretary shall provide rules for the application of subparagraph (A) to other provisions of this title in any case in which the determination of subpart F income is required to be made at the level of the controlled foreign corporation.</text> </subparagraph></paragraph> +<paragraph id="id3B4CEB01B7824DB7B3BA5036147EB532"><enum>(2)</enum><header>Allocation of global intangible low-taxed income to controlled foreign corporations</header><text display-inline="yes-display-inline">For purposes of the sections referred to in paragraph (1), with respect to any controlled foreign corporation any pro rata amount from which is taken into account in determining the global intangible low-taxed income included in gross income of a United States shareholder under subsection (a), the portion of such global intangible low-taxed income which is treated as being with respect to such controlled foreign corporation is—</text> <subparagraph id="id2BBF195C67C8492CBB4018C5DBEA5250"><enum>(A)</enum><text>in the case of a controlled foreign corporation with no tested income, zero, and</text> </subparagraph> +<subparagraph id="id772202F540E2467FA2179E511BCFD6E1"><enum>(B)</enum><text>in the case of a controlled foreign corporation with tested income, the portion of such global intangible low-taxed income which bears the same ratio to such global intangible low-taxed income as—</text> <clause id="id5AFDB3F2F31440689903BC821D83218B"><enum>(i)</enum><text>such United States shareholder’s pro rata amount of the tested income of such controlled foreign corporation, bears to</text> </clause> +<clause id="idFE31D6992107451F9B680C30C740B5E1"><enum>(ii)</enum><text>the aggregate amount described in subsection (c)(1)(A) with respect to such United States shareholder.</text></clause></subparagraph></paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection id="id97B6342A2FAA4DE1B5A2C9D75D71E453"><enum>(b)</enum><header>Foreign tax credit</header> <paragraph id="id1870C2B575884BE1AE247444649BB644"><enum>(1)</enum><header>Application of deemed paid foreign tax credit</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/960">Section 960</external-xref> is amended adding at the end the following new subsection:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="idFB2F8D41CE804E6BB5C5CC119F0070F5" reported-display-style="italic" style="OLC"> +<subsection id="id591459A620B14D129679323C54647105"><enum>(d)</enum><header>Deemed paid credit for taxes properly attributable To tested income</header> +<paragraph id="idB12811D457BA453EA594DE4F70B2F02D"><enum>(1)</enum><header>In general</header><text>For purposes of this subpart, if any amount is includible in the gross income of a domestic corporation under section 951A, such domestic corporation shall be deemed to have paid foreign income taxes equal to 80 percent of the product of—</text> <subparagraph id="idAD7BE1EEECE24C86B95F3AF5FC6FACED"><enum>(A)</enum><text>such domestic corporation’s inclusion percentage, multiplied by</text> </subparagraph> +<subparagraph commented="no" id="id65AED986FAA246818BEFD52F36D68A47"><enum>(B)</enum><text>the aggregate tested foreign income taxes paid or accrued by controlled foreign corporations.</text> </subparagraph></paragraph> <paragraph id="idECB7E1640705412CA2E1C68A28AF6CAB"><enum>(2)</enum><header>Inclusion percentage</header><text>For purposes of paragraph (1), the term <term>inclusion percentage</term> means, with respect to any domestic corporation, the ratio (expressed as a percentage) of—</text> +<subparagraph id="idB6164C03AE8C40029D5CD955653285F0"><enum>(A)</enum><text>such corporation’s global intangible low-taxed income (as defined in section 951A(b)), divided by</text> </subparagraph> <subparagraph commented="no" id="id8711E3EF8AF543FA9E9F65733829622C"><enum>(B)</enum><text display-inline="yes-display-inline">the aggregate amount described in section 951A(c)(1)(A) with respect to such corporation.</text> </subparagraph></paragraph> +<paragraph id="idF0B7A3D1C21E4E63B910F1A3A26FBAA1"><enum>(3)</enum><header>Tested foreign income taxes</header><text>For purposes of paragraph (1), the term <term>tested foreign income taxes</term> means, with respect to any domestic corporation which is a United States shareholder of a controlled foreign corporation, the foreign income taxes paid or accrued by such foreign corporation which are properly attributable to the tested income of such foreign corporation taken into account by such domestic corporation under section 951A.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> <paragraph commented="no" id="id7078788BF8474700B8D77D3571F97B9C"><enum>(2)</enum><header>Application of foreign tax credit limitation</header> <subparagraph commented="no" id="idF1A9B9DEFEA948F3A9F32E70A272E80F"><enum>(A)</enum><header>Separate basket for global intangible low-taxed income</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/904">Section 904(d)(1)</external-xref> is amended by redesignating subparagraphs (A) and (B) as subparagraphs (B) and (C), respectively, and by inserting before subparagraph (B) (as so redesignated) the following new subparagraph:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="idA32083DAA54E46C5AFB4A22EEDD8E691" reported-display-style="italic" style="OLC"> +<subparagraph commented="no" id="id090D45D12284450B898CD790347E6225"><enum>(A)</enum><text display-inline="yes-display-inline">any amount includible in gross income under section 951A (other than passive category income),</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block> </subparagraph> <subparagraph commented="no" id="id447EBADFB48B44878C18FC715B4738FA"><enum>(B)</enum><header>Exclusion from general category income</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/904">Section 904(d)(2)(A)(ii)</external-xref> is amended by inserting <quote>income described in paragraph (1)(A) and</quote> before <quote>passive category income</quote>.</text> </subparagraph> +<subparagraph commented="no" id="idE084546CD169461697D6EB3C2974D75A"><enum>(C)</enum><header>No carryover or carryback of excess taxes</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/904">Section 904(c)</external-xref> is amended by adding at the end the following: <quote>This subsection shall not apply to taxes paid or accrued with respect to amounts described in subsection (d)(1)(A).</quote>.</text> </subparagraph></paragraph></subsection> <subsection id="idBDF14A19242A4CE3B74794C1427FE1E6"><enum>(c)</enum><header>Clerical amendment</header><text display-inline="yes-display-inline">The table of sections for subpart F of part III of subchapter N of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> is amended by inserting after the item relating to section 951 the following new item:</text> +<quoted-block changed="added" id="idd3a3ac25-8abf-465b-b70a-5615172026a0" reported-display-style="italic" style="OLC"> +<toc changed="added" reported-display-style="italic"> +<toc-entry idref="idEE9AFFA73F0E41AD8A049B9BEE55692C" level="section">Sec. 951A. Global intangible low-taxed income included in gross income of United States shareholders.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection id="idE2A133605F1D4F058C0ADEAEE40B819C"><enum>(d)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendments made by this section shall apply to taxable years of foreign corporations beginning after December 31, 2017, and to taxable years of United States shareholders in which or with which such taxable years of foreign corporations end.</text> </subsection></section> <section id="id4E8645A750D9434F8D84C2343B3F64E6"><enum>14202.</enum><header>Deduction for foreign-derived intangible income and global intangible low-taxed income</header> <subsection id="idEE7452B690414B4489411F0E4147640E"><enum>(a)</enum><header>In general</header><text>Part VIII of subchapter B of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> is amended by adding at the end the following new section:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="idE8FD9FDD123F4653B3B8F72A80796739" reported-display-style="italic" style="OLC"> +<section id="id756C809AA902407D8941A66EECE4F4B2"><enum>250.</enum><header>Foreign-derived intangible income and global intangible low-taxed income</header> +<subsection commented="no" id="id38945707683544309804F3D61320AE55"><enum>(a)</enum><header>Allowance of deduction</header> +<paragraph commented="no" id="idD7E505DBCE614143A141D0DBF2C9A585"><enum>(1)</enum><header>In general</header><text>In the case of a domestic corporation for any taxable year, there shall be allowed as a deduction an amount equal to the sum of—</text> <subparagraph commented="no" id="id329EC1458FD64458BBFFA5C37BB36F37"><enum>(A)</enum><text>37.5 percent of the foreign-derived intangible income of such domestic corporation for such taxable year, plus</text> </subparagraph> +<subparagraph commented="no" display-inline="no-display-inline" id="id55D82D8471384B5C86F2A6C8363752F3"><enum>(B)</enum><text display-inline="yes-display-inline">50 percent of the global intangible low-taxed income amount (if any) which is included in the gross income of such domestic corporation under section 951A for such taxable year.</text> </subparagraph></paragraph> <paragraph commented="no" id="idD0B27454CB804BF1B33ADB62B21C9DAA"><enum>(2)</enum><header>Limitation based on taxable income</header> <subparagraph commented="no" id="idB9198464C6A64512B2401979FA1346CD"><enum>(A)</enum><header>In general</header><text>If, for any taxable year—</text> +<clause commented="no" id="idECC9B080A020417F8FC3F59E1BFCFF43"><enum>(i)</enum><text>the sum of the foreign-derived intangible income and the global intangible low-taxed income amount otherwise taken into account by the domestic corporation under paragraph (1), exceeds</text> </clause> <clause commented="no" id="idCE5F495B6D2A4D97A2E8799C70DDC976"><enum>(ii)</enum><text>the taxable income of the domestic corporation (determined without regard to this section),</text> </clause><continuation-text continuation-text-level="subparagraph">then the amount of the foreign-derived intangible income and the global intangible low-taxed income amount so taken into account shall be reduced as provided in subparagraph (B).</continuation-text></subparagraph> +<subparagraph id="id6DC95B107C3D43D08F4B215172401621"><enum>(B)</enum><header>Reduction</header><text>For purposes of subparagraph (A)—</text> <clause id="id7D45C0E5CC644E9687BB63F50502C386"><enum>(i)</enum><text>foreign-derived intangible income shall be reduced by an amount which bears the same ratio to the excess described in subparagraph (A) as such foreign-derived intangible income bears to the sum described in subparagraph (A)(i), and</text> </clause> +<clause id="idDDE6E8F5AA4B46809A856C2FBD59A157"><enum>(ii)</enum><text>the global intangible low-taxed income amount shall be reduced by the remainder of such excess.</text> </clause></subparagraph></paragraph> <paragraph commented="no" id="id608CFA91CCF44E898034B5DAFC6A1C4B"><enum>(3)</enum><header>Reduction in deduction for taxable years after 2025</header><text>In the case of any taxable year beginning after December 31, 2025, paragraph (1) shall be applied by substituting—</text> +<subparagraph commented="no" id="id4DB083E734BB44659573939D642C0BCA"><enum>(A)</enum><text><quote>21.875 percent</quote> for <quote>37.5 percent</quote> in subparagraph (A), and</text> </subparagraph> <subparagraph commented="no" id="idB57CC24824F64786AFB7927077615070"><enum>(B)</enum><text><quote>37.5 percent</quote> for <quote>50 percent</quote> in subparagraph (B).</text> </subparagraph></paragraph></subsection> +<subsection id="id6A16A1DF31B94B85B5610D755382EDA9"><enum>(b)</enum><header>Foreign-derived intangible income</header><text display-inline="yes-display-inline">For purposes of this section—</text> <paragraph id="idAD84D53E5EDC41BEB60F4C59039F3290"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">The foreign-derived intangible income of any domestic corporation is the amount which bears the same ratio to the deemed intangible income of such corporation as—</text> +<subparagraph id="idCFA60845FB1140B2A49BBE8714F64ADC"><enum>(A)</enum><text>the foreign-derived deduction eligible income of such corporation, bears to</text> </subparagraph> <subparagraph id="id5EFD0448EAA5458787C9A6FD63C0400C"><enum>(B)</enum><text>the deduction eligible income of such corporation.</text> </subparagraph></paragraph> +<paragraph id="idB2E327B4FC3B4F71935D78FC7C8140AA"><enum>(2)</enum><header>Deemed intangible income</header><text display-inline="yes-display-inline">For purposes of this subsection—</text> <subparagraph id="id2E735FA3214444A294101B3693E880ED"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">The term <term>deemed intangible income</term> means the excess (if any) of—</text> +<clause id="id05B0E08AB46B49D48D36808ACA23137A"><enum>(i)</enum><text display-inline="yes-display-inline">the deduction eligible income of the domestic corporation, over</text> </clause> <clause id="idA5F75B210A6B4494B1E742CC93920AB2"><enum>(ii)</enum><text>the deemed tangible income return of the corporation.</text> </clause></subparagraph> +<subparagraph commented="no" display-inline="no-display-inline" id="id7F7F2402A418465EB0558681C7C6770D"><enum>(B)</enum><header display-inline="yes-display-inline">Deemed tangible income return</header><text display-inline="yes-display-inline">The term <term>deemed tangible income return</term> means, with respect to any corporation, an amount equal to 10 percent of the corporation’s qualified business asset investment (as defined in section 951A(d), determined by substituting <quote>deduction eligible income</quote> for <quote>tested income</quote> in paragraph (2) thereof).</text> </subparagraph></paragraph> <paragraph id="idC9FAC80DCC574ECE962EA7875B71212B"><enum>(3)</enum><header>Deduction eligible income</header> <subparagraph id="id391A8389CCE0460396D9E228ED129885"><enum>(A)</enum><header>In general</header><text>The term <term>deduction eligible income</term> means, with respect to any domestic corporation, the excess (if any) of—</text> +<clause id="id952D1BD4612841F5A3924CA2A40978F2"><enum>(i)</enum><text>gross income of such corporation determined without regard to—</text> <subclause commented="no" id="id5CB959CDD1E54D15A1AFF6BA62DBAC67"><enum>(I)</enum><text>the subpart F income of such corporation determined under section 951,</text> </subclause> +<subclause commented="no" id="id82B2061FE4084BADBCF4540AF75CC10C"><enum>(II)</enum><text display-inline="yes-display-inline">the global intangible low-taxed income determined under section 951A,</text> </subclause> <subclause commented="no" id="id0E1F1F2812164E3DB37A72C907A5915F"><enum>(III)</enum><text>any financial services income (as defined in section 904(d)(2)(D)) of such corporation which is not described in clause (ii),</text> </subclause> +<subclause commented="no" id="idBFBEC7E3C9EE46A2A8AC36A29EC688F5"><enum>(IV)</enum><text>any dividend received from a corporation which is a controlled foreign corporation of such domestic corporation,</text> </subclause> <subclause commented="no" id="id933454EEB5F447FAA114C75357EF1ED3"><enum>(V)</enum><text display-inline="yes-display-inline">any domestic oil and gas extraction income of such corporation, and</text> </subclause> +<subclause commented="no" id="id24045C689F834142A79CD43302CE4768"><enum>(VI)</enum><text display-inline="yes-display-inline">any foreign branch income (as defined in section 904(d)(2)(J)), over</text> </subclause></clause> <clause commented="no" id="id05F53DB524014DB898B1D1F1EBC43743"><enum>(ii)</enum><text display-inline="yes-display-inline">the deductions (including taxes) properly allocable to such gross income under rules similar to the rules of section 954(b)(5).</text> </clause></subparagraph> +<subparagraph commented="no" id="idC20309FB9004490C9BE0915BAE52B945"><enum>(B)</enum><header>Domestic oil and gas extraction income</header><text>For purposes of subparagraph (A), the term <term>domestic oil and gas extraction income</term> means income described in section 907(c)(1), determined by substituting <quote>within the United States</quote> for <quote>without the United States</quote>.</text> </subparagraph></paragraph> <paragraph id="id5CAB0E5EE2404882B69DCC593C87BFAC"><enum>(4)</enum><header>Foreign-derived deduction eligible income</header><text>The term <term>foreign-derived deduction eligible income</term> means, with respect to any taxpayer for any taxable year, any deduction eligible income of such taxpayer which is derived in connection with—</text> +<subparagraph display-inline="no-display-inline" id="idA3648148591D48658161557E8261FB4B"><enum>(A)</enum><text>property—</text> <clause commented="no" display-inline="no-display-inline" id="id4AB932B949E340C99532D69DEFA97CAA"><enum>(i)</enum><text>which is sold by the taxpayer to any person who is not a United States person, and</text> </clause> +<clause display-inline="no-display-inline" id="idE8A74E6EA5D247EDA141317D7B06DD92"><enum>(ii)</enum><text>which the taxpayer establishes to the satisfaction of the Secretary is for a foreign use, or</text> </clause></subparagraph> <subparagraph id="id6F1CC8D5B1034F989B91A084A152CCB5"><enum>(B)</enum><text>services provided by the taxpayer which the taxpayer establishes to the satisfaction of the Secretary are provided to any person, or with respect to property, not located within the United States.</text> </subparagraph></paragraph> +<paragraph id="id2DAA0857ACF6420C87C689FE683AF3C1"><enum>(5)</enum><header>Rules relating to foreign use property or services</header><text>For purposes of this subsection—</text> <subparagraph commented="no" display-inline="no-display-inline" id="id02CD18AE816E4AEA8E86969297A1E05A"><enum>(A)</enum><header display-inline="yes-display-inline">Foreign use</header><text display-inline="yes-display-inline">The term <term>foreign use</term> means any use, consumption, or disposition which is not within the United States.</text> </subparagraph> +<subparagraph id="idBEADEA565E9F44C18307539205B8BF98"><enum>(B)</enum><header>Property or services provided to domestic intermediaries</header> +<clause id="idCAF184DA35EE4CB09EDA8E282C80E42F"><enum>(i)</enum><header>Property</header><text>If a taxpayer sells property to another person (other than a related party) for further manufacture or other modification within the United States, such property shall not be treated as sold for a foreign use even if such other person subsequently uses such property for a foreign use.</text> </clause> <clause id="id98D6B151B1B543AD965207F56A84EECF"><enum>(ii)</enum><header>Services</header><text>If a taxpayer provides services to another person (other than a related party) located within the United States, such services shall not be treated as described in paragraph (4)(B) even if such other person uses such services in providing services which are so described.</text> </clause></subparagraph> +<subparagraph commented="no" id="id78034190DC1E4C4FA5FA4E408501A039"><enum>(C)</enum><header>Special rules with respect to related party transactions</header> +<clause commented="no" display-inline="no-display-inline" id="id87956F29F5604D72B56F24A8125AB9C7"><enum>(i)</enum><header display-inline="yes-display-inline">Sales to related parties</header><text display-inline="yes-display-inline">If property is sold to a related party who is not a United States person, such sale shall not be treated as for a foreign use unless—</text> <subclause commented="no" display-inline="no-display-inline" id="idA51DF414C82B4026BCF3531D79405FFD"><enum>(I)</enum><text display-inline="yes-display-inline">such property is ultimately sold by a related party, or used by a related party in connection with property which is sold or the provision of services, to another person who is an unrelated party who is not a United States person, and</text> </subclause> +<subclause commented="no" display-inline="no-display-inline" id="idB8596AE8EABB46FDA19BB9EF5C59527A"><enum>(II)</enum><text display-inline="yes-display-inline">the taxpayer establishes to the satisfaction of the Secretary that such property is for a foreign use.</text> </subclause><continuation-text continuation-text-level="clause">For purposes of this clause, a sale of property shall be treated as a sale of each of the components thereof.</continuation-text></clause> <clause commented="no" id="idEC15B1197AE444BCAD8F280C520C5BAB"><enum>(ii)</enum><header>Service provided to related parties</header><text>If a service is provided to a related party who is not located in the United States, such service shall not be treated described in subparagraph (A)(ii) unless the taxpayer established to the satisfaction of the Secretary that such service is not substantially similar to services provided by such related party to persons located within the United States.</text> </clause></subparagraph> +<subparagraph id="idF52EED4782984DAA908483885001D93F"><enum>(D)</enum><header>Related party</header><text>For purposes of this paragraph, the term <term>related party</term> means any member of an affiliated group as defined in section 1504(a), determined—</text> <clause id="idE17DC66B5EC44820AF74CE9073FF6217"><enum>(i)</enum><text>by substituting <quote>more than 50 percent</quote> for <quote>at least 80 percent</quote> each place it appears, and</text> </clause> +<clause id="idDFEFCCB3C4C44F469A690BA4E7FFC30E"><enum>(ii)</enum><text>without regard to paragraphs (2) and (3) of section 1504(b).</text> </clause><continuation-text continuation-text-level="subparagraph">Any person (other than a corporation) shall be treated as a member of such group if such person is controlled by members of such group (including any entity treated as a member of such group by reason of this sentence) or controls any such member. For purposes of the preceding sentence, control shall be determined under the rules of section 954(d)(3).</continuation-text></subparagraph> <subparagraph id="idF9AE88E3079B4FCEBEFB82D8D3CD83FD"><enum>(E)</enum><header>Sold</header><text>For purposes of this subsection, the terms <term>sold</term>, <term>sells</term>, and <term>sale</term> shall include any lease, license, exchange, or other disposition.</text> </subparagraph></paragraph></subsection> +<subsection id="id86EFFC62FC694FAF80CEFA4D9EE95ED6"><enum>(c)</enum><header>Regulations</header><text display-inline="yes-display-inline">The Secretary shall prescribe such regulations or other guidance as may be necessary or appropriate to carry out the provisions of this section.</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection display-inline="no-display-inline" id="id51FC3C6132D14DBFAB691EC983AA6402"><enum>(b)</enum><header>Conforming amendments</header> <paragraph commented="no" id="id41EEFB12D218413CA29C89EDFF69961F"><enum>(1)</enum><text>Section 172(d), as amended by <external-xref legal-doc="usc" parsable-cite="usc/26/13011">section 13011,</external-xref> is amended by adding at the end the following new paragraph:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="id3D4C9A019F154D828C64B11F9F01A1ED" reported-display-style="italic" style="OLC"> +<paragraph commented="no" id="id648683E594AA4646BE132875C7EBFF4D"><enum>(10)</enum><header>Deduction for foreign-derived intangible income</header><text display-inline="yes-display-inline">The deduction under section 250 shall not be allowed.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> <paragraph id="idF7201D5EAAC04D2EA1BD6E59BABBF7DF"><enum>(2)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/246">Section 246(b)(1)</external-xref> is amended—</text> +<subparagraph id="id5EFA5FE9635B40AEAF60A2289C2C8063"><enum>(A)</enum><text>by striking <quote>and subsection (a) and (b) of section 245</quote> the first place it appears and inserting <quote>, subsection (a) and (b) of section 245, and section 250</quote>,</text> </subparagraph> <subparagraph commented="no" id="id089BD4F812864C90BCF43E202FD5375A"><enum>(B)</enum><text>by striking <quote>and subsection (a) and (b) of section 245</quote> the second place it appears and inserting <quote>subsection (a) and (b) of section 245, and 250</quote>.</text> </subparagraph></paragraph> +<paragraph id="idEF74AF803E30410DA47CF5782102A83B"><enum>(3)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/469">Section 469(i)(3)(F)(iii)</external-xref> is amended by striking <quote>and 222</quote> and inserting <quote>222, and 250</quote>.</text> </paragraph> <paragraph commented="no" display-inline="no-display-inline" id="id1E4D8E90CB1648BFBA0D157DEB26B839"><enum>(4)</enum><text display-inline="yes-display-inline">The table of sections for part VIII of subchapter B of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> is amended by adding at the end the following new item:</text> +<quoted-block changed="added" id="id1951a723-cde3-456d-9d8e-af72be592c31" reported-display-style="italic" style="OLC"> +<toc changed="added" reported-display-style="italic"> +<toc-entry idref="id756C809AA902407D8941A66EECE4F4B2" level="section">Sec. 250. Foreign-derived intangible income and global intangible low-taxed income.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph></subsection> +<subsection id="id6C096403B1984D808D56AC94075593BF"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2017.</text> </subsection></section> <section id="H0CC7E55877BE498992E9FA1B806B4DFC"><enum>14203.</enum><header>Special rules for transfers of intangible property from controlled foreign corporations to United States shareholders</header> <subsection id="H53A5A50C11354A138100DD43F7D43789"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Subpart F of part III of subchapter N of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> is amended by adding at the end the following new section:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="HE5D043BE96C841C2BD4C6F1A7719EB48" reported-display-style="italic" style="OLC"> +<section id="H949A34D64C874A8786EA3F14B625E296"><enum>966.</enum><header>Transfers of intangible property to United States shareholders</header> +<subsection id="H2A118DB127614145AB6EBB19D7140543"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">In the case of any distribution of intangible property which is held by a controlled foreign corporation on the date of enactment of this section and which is described in subsection (b)—</text> <paragraph id="H777B992A19C148A39751557942263C2E"><enum>(1)</enum><text>for purposes of part I of subchapter C and any other provision of this title specified by the Secretary, the fair market value of such property on the date of such distribution shall be treated as not exceeding the adjusted basis of such property immediately before such distribution, and</text> </paragraph> +<paragraph id="H302D0B34941A4104B14EFA6A378EA0DC"><enum>(2)</enum><text>if the distribution is to a United States shareholder and is not a dividend—</text> <subparagraph id="HCE671B533E8146C2878D8188982DF084"><enum>(A)</enum><text>the United States shareholder’s adjusted basis in the stock of the controlled foreign corporation with respect to which such distribution is made shall be increased by the amount (if any) of such distribution which would (but for this subsection) be includible in gross income, and</text> </subparagraph> +<subparagraph id="H1DF2436D5AA94F26AC052349DF7955BE"><enum>(B)</enum><text>the adjusted basis of such property in the hands of such United States shareholder immediately after such distribution shall be such adjusted basis immediately before such distribution reduced by the amount of the increase described in subparagraph (A).</text> </subparagraph></paragraph></subsection> <subsection id="id37F7E2198FB54B789042671028950DF1"><enum>(b)</enum><header>Distribution</header><text>A distribution is described in this section if the distribution is—</text> +<paragraph id="id960C60B4C36B4793BB3301BF805B48C6"><enum>(1)</enum><text>received by a domestic corporation from a controlled foreign corporation with respect to which such corporation is a United States shareholder, and</text> </paragraph> <paragraph commented="no" id="id75213B77A897404989C33BA86A0E8CE1"><enum>(2)</enum><text>made by the controlled foreign corporation before the last day of the third taxable year of the controlled foreign corporation beginning after December 31, 2017.</text> </paragraph></subsection> +<subsection id="HC73DF59AE7F1488B9012904F371CD136"><enum>(c)</enum><header>Intangible property</header><text>For purposes of this subsection, the term <quote>intangible property</quote> has the meaning given such term by section 936(h)(3)(B) or which is computer software described in section 197(e)(3)(B).</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection id="id4277E749E0104E219FA65BD4E7FF4D1F"><enum>(b)</enum><header>Conforming amendments</header> <paragraph id="HFF82052864AC41BA846E6DE05F5C75B2"><enum>(1)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/197">Section 197(f)(2)(B)(i)</external-xref> is amended by inserting <quote>966(a),</quote> after <quote>731,</quote>.</text> </paragraph> +<paragraph id="HF8D2ADF8AF054E2D8ECE75F5C5E599C3"><enum>(2)</enum><text>The table of sections for subpart F of part III of subchapter N of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> is amended by adding at the end the following new item:</text> <quoted-block changed="added" display-inline="no-display-inline" id="H67A6A84A03BB459A83006FB463835B81" reported-display-style="italic" style="OLC"> <toc changed="added" container-level="quoted-block-container" idref="HE5D043BE96C841C2BD4C6F1A7719EB48" lowest-bolded-level="division-lowest-bolded" lowest-level="section" quoted-block="no-quoted-block" regeneration="yes-regeneration" reported-display-style="italic"> <toc-entry idref="H949A34D64C874A8786EA3F14B625E296" level="section">Sec. 966. Transfers of intangible property to United States shareholders.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph></subsection> <subsection commented="no" display-inline="no-display-inline" id="H2AF11E8A31BB409DA8766819DD046A43"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to distributions made in taxable years of foreign corporations beginning after December 31, 2017, and to taxable years of United States shareholders in which or with which such taxable years of foreign corporations end.</text> </subsection></section></chapter> +<chapter id="id243EC732937C4621A2F2E516CAEB93C0" style="OLC"><enum>2</enum><header>Other modifications of subpart F provisions</header> +<section commented="no" id="id362DE67A01C9482CA863D22377D4734E"><enum>14211.</enum><header>Elimination of inclusion of foreign base company oil related income</header> +<subsection commented="no" id="id7F5BAFDB5C804C6E901E05BA379C3DF8"><enum>(a)</enum><header>Repeal</header><text>Subsection (a) of <external-xref legal-doc="usc" parsable-cite="usc/26/954">section 954</external-xref> is amended—</text> <paragraph commented="no" id="idEE537E7B8B034EA3821ECBFA20FA1F44"><enum>(1)</enum><text>by inserting <quote>and</quote> at the end of paragraph (2),</text> </paragraph> +<paragraph commented="no" id="id7F598B2B93814D179920EF6DA55219E7"><enum>(2)</enum><text>by striking the comma at the end of paragraph (3) and inserting a period, and</text> </paragraph> <paragraph commented="no" id="idF84C23E0974F4140B902DB56D0D7B4FD"><enum>(3)</enum><text>by striking paragraph (5).</text> </paragraph></subsection> +<subsection commented="no" id="id7BA6A8E273594EEA8CF1A44D357A2B6C"><enum>(b)</enum><header>Conforming amendments</header> +<paragraph commented="no" id="id8C590EA2ED5A4F4CAFA5A6C299D7079E"><enum>(1)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/952">Section 952(c)(1)(B)(iii)</external-xref> is amended by striking subclause (I) and redesignating subclauses (II) through (V) as subclauses (I) through (IV), respectively.</text> </paragraph> <paragraph commented="no" id="id159593EA31DB403EA6A22E2DC90221D6"><enum>(2)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/954">Section 954(b)</external-xref> is amended—</text> +<subparagraph commented="no" id="idD48E6E4A6F03451AA1AB8D1582857910"><enum>(A)</enum><text>by striking the second sentence of paragraph (4),</text> </subparagraph> <subparagraph commented="no" id="id942BE8B1C2DA4FCAA483AE00496685EE"><enum>(B)</enum><text>by striking <quote>the foreign base company services income, and the foreign base company oil related income</quote> in paragraph (5) and inserting <quote>and the foreign base company services income</quote>, and</text> </subparagraph> +<subparagraph commented="no" id="idE7189166BD5D499093A66F8114FC6364"><enum>(C)</enum><text>by striking paragraph (6).</text> </subparagraph></paragraph> <paragraph commented="no" id="id4D06130FB9154A2AAD1E18F6015C7265"><enum>(3)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/954">Section 954</external-xref> is amended by striking subsection (g).</text> </paragraph></subsection> +<subsection commented="no" display-inline="no-display-inline" id="idF1D427458D964C7BB85681806A72339D"><enum>(c)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendments made by this section shall apply to taxable years of foreign corporations beginning after December 31, 2017, and to taxable years of United States shareholders with or within which such taxable years of foreign corporations end.</text> </subsection></section> <section commented="no" id="H3864C46F5E7C404E9926EE4A4D8616E7"><enum>14212.</enum><header>Inflation adjustment of de minimis exception for foreign base company income</header> <subsection commented="no" id="H10A54937625B4EAE9F267099B389F9F3"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/954">Section 954(b)(3)</external-xref> is amended by adding at the end the following new subparagraph:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="H4CD21D9DEE1D4CF59ABACADC6563A8E6" reported-display-style="italic" style="OLC"> +<subparagraph commented="no" id="H185591FE706B4BA6A2E6F6467AB5136D"><enum>(D)</enum><header>Inflation adjustment</header><text>In the case of any taxable year beginning after 2017, the dollar amount in subparagraph (A)(ii) shall be increased by an amount equal to—</text> <clause commented="no" id="H16143D337E8748CB87355066B6B1EDBA"><enum>(i)</enum><text>such dollar amount, multiplied by</text> </clause> +<clause commented="no" id="HAE53C528B5E246B7A5F104D280EC7837"><enum>(ii)</enum><text>the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins.</text> </clause><continuation-text commented="no" continuation-text-level="subparagraph">Any increase determined under the preceding sentence shall be rounded to the nearest multiple of $50,000.</continuation-text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection commented="no" display-inline="no-display-inline" id="HFB6D4D57691140B7848867D298883719"><enum>(b)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendments made by this section shall apply to taxable years of foreign corporations beginning after December 31, 2017, and to taxable years of United States shareholders in which or with which such taxable years of foreign corporations end.</text> </subsection></section> +<section commented="no" id="HA49530361A5F4C28ADBF4A5103BB9105"><enum>14213.</enum><header>Repeal of inclusion based on withdrawal of previously excluded subpart F income from qualified investment</header> +<subsection commented="no" id="H2906906EBB084D16A13D4994462A5C66"><enum>(a)</enum><header>In general</header><text>Subpart F of part III of subchapter N of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> is amended by striking section 955.</text> </subsection> <subsection commented="no" id="H1BBC57EFE3804A6CB6499A8D5253D18A"><enum>(b)</enum><header>Conforming amendments</header> <paragraph commented="no" id="H9136946051364F579E0AD73A41A68B5B"><enum>(1)</enum> <subparagraph commented="no" display-inline="yes-display-inline" id="HD8460C79DC654926B87B2A87CC464E5C"><enum>(A)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/951">Section 951(a)(1)(A)</external-xref> is amended to read as follows:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="H381F1ECFF3A84CFA89C3183C47131D0D" reported-display-style="italic" style="OLC"> +<subparagraph commented="no" id="H1DCB348A6D7540E99309A7352F65220A"><enum>(A)</enum><text display-inline="yes-display-inline">his pro rata share (determined under paragraph (2)) of the corporation’s subpart F income for such year, and</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block> </subparagraph> <subparagraph changed="added" commented="no" id="HF1545C2297E5450A9B572CC2BEBE2B39" indent="up1" reported-display-style="italic"><enum>(B)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/851">Section 851(b)</external-xref> is amended by striking <quote>section 951(a)(1)(A)(i)</quote> in the flush language at the end and inserting <quote>section 951(a)(1)(A)</quote>.</text> </subparagraph> +<subparagraph changed="added" commented="no" id="HB3BC4B24010249DE80D2EF8EA7F5D26D" indent="up1" reported-display-style="italic"><enum>(C)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/952">Section 952(c)(1)(B)(i)</external-xref> is amended by striking <quote>section 951(a)(1)(A)(i)</quote> and inserting <quote>section 951(a)(1)(A)</quote>.</text> </subparagraph> <subparagraph changed="added" commented="no" id="HBE7A035987EE46D2BCED2C34431DAC66" indent="up1" reported-display-style="italic"><enum>(D)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/953">Section 953(c)(1)(C)</external-xref> is amended by striking <quote>section 951(a)(1)(A)(i)</quote> and inserting <quote>section 951(a)(1)(A)</quote>.</text> </subparagraph></paragraph> +<paragraph commented="no" id="H33D44FA60E314EC1A48C17A50FB83A71"><enum>(2)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/951">Section 951(a)</external-xref> is amended by striking paragraph (3).</text> </paragraph> <paragraph commented="no" id="H3B713883D34040F0AB8C13EC90FE5B18"><enum>(3)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/953">Section 953(d)(4)(B)(iv)(II)</external-xref> is amended by striking <quote>or amounts referred to in clause (ii) or (iii) of section 951(a)(1)(A)</quote>.</text> </paragraph> +<paragraph commented="no" id="H8AA3ADFB6EDC4D0CA375E692C2058B88"><enum>(4)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/964">Section 964(b)</external-xref> is amended by striking <quote>, 955,</quote>.</text> </paragraph> <paragraph commented="no" id="HDAC448B6C3FB45DC968E5FA070D5A02F"><enum>(5)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/970">Section 970</external-xref> is amended by striking subsection (b).</text> </paragraph> +<paragraph commented="no" id="H7287D77B030549749C8ECECB8C35B834"><enum>(6)</enum><text display-inline="yes-display-inline">The table of sections for subpart F of part III of subchapter N of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> is amended by striking the item relating to section 955.</text> </paragraph></subsection> <subsection commented="no" display-inline="no-display-inline" id="HA128B7475C8C4B54B1CDA1F0022DF401"><enum>(c)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendments made by this section shall apply to taxable years of foreign corporations beginning after December 31, 2017, and to taxable years of United States shareholders in which or with which such taxable years of foreign corporations end.</text> </subsection></section> +<section commented="no" id="HCB62891BCC63426A8F0AF3712E872B76"><enum>14214.</enum><header>Modification of stock attribution rules for determining status as a controlled foreign corporation</header> +<subsection commented="no" id="H57F7BABCD4CD439EBBC5688BA929A74D"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/958">Section 958(b)</external-xref> is amended—</text> <paragraph commented="no" id="H9B26D7597794414492B9521283C4A37C"><enum>(1)</enum><text>by striking paragraph (4), and</text> </paragraph> +<paragraph commented="no" id="H0C779577E382434D859A966D50D4EA7B"><enum>(2)</enum><text>by striking <quote>Paragraphs (1) and (4)</quote> in the last sentence and inserting <quote>Paragraph (1)</quote>.</text> </paragraph></subsection> <subsection commented="no" display-inline="no-display-inline" id="HA79458E91255429283FE6625D4984A70"><enum>(b)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendments made by this section shall apply to—</text> +<paragraph commented="no" display-inline="no-display-inline" id="id660FF91BE7E04E7BB766759A5B4DECFD"><enum>(1)</enum><text display-inline="yes-display-inline">the last taxable year of foreign corporations beginning before January 1, 2018, and each subsequent taxable year of such foreign corporations, and</text> </paragraph> <paragraph commented="no" display-inline="no-display-inline" id="idAD6F6ABF94D84AD79039E950C558758E"><enum>(2)</enum><text display-inline="yes-display-inline">taxable years of United States shareholders in which or with which such taxable years of foreign corporations end.</text> </paragraph></subsection></section> +<section id="id42FDE26E9A274D949963AF1885B29E5E"><enum>14215.</enum><header>Modification of definition of United States shareholder</header> +<subsection id="id53EEEFD1628444DF822471FADCECFA02"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/951">Section 951(b)</external-xref> is amended by inserting <quote>, or 10 percent or more of the total value of shares of all classes of stock of such foreign corporation</quote> after <quote>such foreign corporation</quote>.</text> </subsection> <subsection commented="no" display-inline="no-display-inline" id="id49FEBD59D587421FB4CF860FDC6EFECE"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to taxable years of foreign corporations beginning after December 31, 2017, and to taxable years of United States shareholders with or within which such taxable years of foreign corporations end.</text> </subsection></section> +<section id="H59F6B82FA0B64C2C9250EC3565B026AD"><enum>14216.</enum><header>Elimination of requirement that corporation must be controlled for 30 days before subpart F inclusions apply</header> +<subsection id="H9852D17B10D84B7CA1A987788F879E50"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/951">Section 951(a)(1)</external-xref> is amended by striking <quote>for an uninterrupted period of 30 days or more</quote> and inserting <quote>at any time</quote>.</text> </subsection> <subsection commented="no" display-inline="no-display-inline" id="HDA75D19E126446C0A1A540B5EE8FD3AC"><enum>(b)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendment made by this section shall apply to taxable years of foreign corporations beginning after December 31, 2017, and to taxable years of United States shareholders with or within which such taxable years of foreign corporations end.</text> </subsection></section> +<section commented="no" id="ide9124991b8f341838cf57f73b47eb6f5"><enum>14217.</enum><header>Look-thru rule for related controlled foreign corporations made permanent</header> +<subsection commented="no" id="idfc3af4d778e74bc19758e1ba7a35bdbc"><enum>(a)</enum><header>In general</header><text>Paragraph (6) of <external-xref legal-doc="usc" parsable-cite="usc/26/954">section 954(c)</external-xref> is amended by striking subparagraph (C).</text> </subsection> <subsection commented="no" id="idc95c1e569b3645f389c742033e68174c"><enum>(b)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years of foreign corporations beginning after December 31, 2017, and to taxable years of United States shareholders in which or with which such taxable years of foreign corporations end.</text> </subsection></section> +<section id="idC4365764E5EF4D64AC33EA5EEA4FA4D7"><enum>14218.</enum><header>Corporations eligible for deduction for dividends from controlled foreign corporations exempt from subpart F inclusion for investment in United States property</header> +<subsection id="idB788F5AA4AE5408A92C2BE80253BF3BB"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/956">Section 956(a)</external-xref> is amended by inserting <quote>(other than a corporation)</quote> after <quote>United States shareholder</quote> in the matter preceding paragraph (1).</text> </subsection> <subsection id="idA5E188C0E9694CA69F60219145F168A9"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to taxable years of controlled foreign corporations ending after December 31, 2017, and to taxable years of United States shareholders with or within which such taxable years of controlled foreign corporations end.</text> </subsection></section></chapter> +<chapter id="idBD56B84BC9F94B8B9D49EC75488EC630" style="OLC"><enum>3</enum><header>Prevention of base erosion</header> +<section display-inline="no-display-inline" id="HE36411228E9542DE9CD791C7FE21AA50" section-type="subsequent-section"><enum>14221.</enum><header>Denial of deduction for interest expense of United States shareholders which are members of worldwide affiliated groups with excess domestic indebtedness</header> +<subsection id="H2414D3F66A7843D98182B327B85209EF"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/163">Section 163</external-xref> is amended by redesignating subsection (n) as subsection (o) and by inserting after subsection (m) the following new subsection:</text> <quoted-block changed="added" display-inline="no-display-inline" id="H6E45F4BACA1041518431C989AE50B201" reported-display-style="italic" style="OLC"> <subsection id="H6D871A0D4DAF43149BFA3D28DF79BB09"><enum>(n)</enum><header>Disallowance of deduction for interest expense of United States shareholders which are members of worldwide affiliated groups with excess domestic indebtedness</header> <paragraph id="H038BB3AC77A34F9088DC1C9A6CB13C02"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">In the case of any domestic corporation which is a member of a worldwide affiliated group, the deduction allowed under this chapter for interest paid or accrued by such domestic corporation during the taxable year shall be reduced by the product of—</text> +<subparagraph id="H84B294034E094D76A898CCD1EB8F1CE0"><enum>(A)</enum><text>the net interest expense of such domestic corporation, multiplied by</text> </subparagraph> <subparagraph id="HE57624105A824B6288E97D003A1F1986"><enum>(B)</enum><text>the debt-to-equity differential percentage of such worldwide affiliated group.</text> </subparagraph></paragraph> +<paragraph id="H532C3E7D66254D1AB4A4DCDF92286DE4"><enum>(2)</enum><header>Carryforward</header><text>Any amount disallowed under paragraph (1) for any taxable year shall be treated as interest paid or accrued in the succeeding taxable year.</text> </paragraph> <paragraph id="H115C45CC09EB4A6E9C858B42F7D16A84"><enum>(3)</enum><header>Debt-to-equity differential percentage</header> <subparagraph id="H9FF1C6CE1C024AA0A7192A04F27A8E8C"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">For purposes of this subsection, the term <term>debt-to-equity differential percentage</term> means, with respect to any worldwide affiliated group, the percentage which the excess domestic indebtedness of such group bears to the total indebtedness of the domestic corporations which are members of such group.</text> </subparagraph> +<subparagraph id="HDE31590F1DA6479D8EDB5695B76208A3"><enum>(B)</enum><header>Excess domestic indebtedness</header><text>For purposes of subparagraph (A), the term <term>excess domestic indebtedness</term> means, with respect to any worldwide affiliated group, the excess (if any) of—</text> <clause id="H4917CBFA387840559E08EB03DD03126D"><enum>(i)</enum><text>the total indebtedness of the domestic corporations which are members of such group, over</text> </clause> +<clause id="HDD0E39D801234E4A8BECB938241D029F"><enum>(ii)</enum><text>110 percent of the amount which the total indebtedness of such domestic corporations would be if the ratio of such indebtedness to the total equity of such domestic corporations equaled the ratio which—</text> <subclause id="H8A3F45C7EB3B4A71985354F9DA9387BD"><enum>(I)</enum><text>the total indebtedness of such group, bears to</text> </subclause> +<subclause id="H82F3D45BCF66436CAEFD529154E24036"><enum>(II)</enum><text>the total equity of such group.</text> </subclause></clause></subparagraph> <subparagraph id="HEDB6B62F4B9A4EC6821F6007A97C543E"><enum>(C)</enum><header>Total equity</header><text>For purposes of subparagraph (B), the term <term>total equity</term> means, with respect to one or more corporations, an amount equal to—</text> +<clause id="H8616A00F83E343E28C138FFA022921E1"><enum>(i)</enum><text>the sum of the money and all other assets of such corporations, reduced (but not below one) by</text> </clause> <clause id="HA62B49FE336D475A8092B30AD725DA3B"><enum>(ii)</enum><text>the total indebtedness of such corporations.</text> </clause></subparagraph> +<subparagraph id="H3D1C701778B84B27AB090E87046A07B0"><enum>(D)</enum><header>Special rules for determining debt and equity</header> +<clause id="HC7351431340447C7834C79D478747C25"><enum>(i)</enum><header>In general</header><text display-inline="yes-display-inline">For purposes of this paragraph—</text> <subclause id="idcc150ca1bcec4d70b4866f471680a9c4"><enum>(I)</enum><text>the amount taken into account with respect to any asset shall be the adjusted basis thereof for purposes of determining gain,</text> </subclause> +<subclause id="id76e412a41b2b41dfa34010f2aa00b2ee"><enum>(II)</enum><text>the amount taken into account with respect to any indebtedness with original issue discount shall be its issue price plus the portion of the original issue discount previously accrued as determined under the rules of section 1272 (determined without regard to subsection (a)(7) or (b)(4) thereof), and</text> </subclause> <subclause id="id1da2d75cfb814ac193a201490ce27732"><enum>(III)</enum><text>there shall be such other adjustments as the Secretary shall by regulations prescribe.</text> </subclause></clause> +<clause id="H69D8CFD43C55431396DB651C1A58685E"><enum>(ii)</enum><header>Intragroup debt and equity interests disregarded</header><text>For purposes of this paragraph, the total indebtedness, and the assets, of any group of corporations shall be determined by treating all members of such group as one corporation.</text> </clause> <clause id="H508228A7AAEE4C19A38646A28B8FD208"><enum>(iii)</enum><header>Determination of assets of domestic group</header><text>For purposes of this paragraph, the assets of the domestic corporations which are members of any worldwide affiliated group shall be determined by disregarding any interest held by any such domestic corporation in any foreign corporation which is a member of such group.</text> </clause></subparagraph> +<subparagraph id="idA3C2BE670FA348CD9BE31E169DE891EC"><enum>(E)</enum><header>Phase in of percentage used in determining excess indebtedness</header><text>In the case of any taxable year beginning in a calendar year before 2022, the following percentages shall be substituted for <quote>110 percent</quote> in applying subparagraph (B)(ii):</text> <table align-to-level="section" colsep="0" frame="none" line-rules="no-gen" rowsep="0" rule-weights="0.0.0.0.0.0" table-template-name="Tax (No Calculation) 1 text, 1 num (9 chars) and extra long heads" table-type=""> <tgroup cols="2" rowsep="0"><colspec coldef="txt" colname="column1" colwidth="186pts" min-data-value="55"/><colspec coldef="fig" colname="column2" colwidth="139pts" min-data-value="25"/><thead> <row><entry align="left" colname="column1" morerows="0" namest="column1"><bold>In the case of a taxable year beginning in:</bold></entry><entry align="right" colname="column2" morerows="0" namest="column2"><bold>The percentage is:</bold></entry></row></thead> <tbody> <row><entry align="left" colname="column1" rowsep="0" stub-definition="txt-ldr">2018</entry><entry align="right" colname="column2" rowsep="0">130 </entry></row> <row><entry align="left" colname="column1" rowsep="0" stub-definition="txt-ldr">2019</entry><entry align="right" colname="column2" rowsep="0">125</entry></row> <row><entry align="left" colname="column1" rowsep="0" stub-definition="txt-ldr">2020</entry><entry align="right" colname="column2" rowsep="0">120</entry></row> <row><entry align="left" colname="column1" rowsep="0" stub-definition="txt-ldr">2021</entry><entry align="right" colname="column2" rowsep="0">115</entry></row></tbody></tgroup></table> </subparagraph></paragraph> <paragraph id="HCC602FD6EE4B4290B945129D44C4DF1A"><enum>(4)</enum><header>Other definitions</header><text>For purposes of this subsection—</text> +<subparagraph id="H32156E2969DE44439D3B09DB830D91EB"><enum>(A)</enum><header>Worldwide affiliated group</header><text>The term <term>worldwide affiliated group</term> means a group consisting of the includible members of an affiliated group, as defined in section 1504(a), determined—</text> <clause id="id71527490723A4C2280109F16FF9DE143"><enum>(i)</enum><text>by substituting <quote>more than 50 percent</quote> for <quote>at least 80 percent</quote> each place it appears in such section, and</text> </clause> +<clause id="id87BB4329A5D04D0D876954977E7B7EA8"><enum>(ii)</enum><text>without regard to paragraphs (2), (3), and (4) of section 1504(b).</text> </clause></subparagraph> <subparagraph id="H7CC8E9E43B4242708FE58E690062B038"><enum>(B)</enum><header>Net interest expense</header><text>The term <term>net interest expense</term> means the excess (if any) of</text> +<clause id="idf989ef87bab14802bfaef1ffb3608a05"><enum>(i)</enum><text>the interest paid or accrued by the taxpayer during the taxable year, over</text> </clause> <clause id="id837cc6f94644495c84c09712bf455d27"><enum>(ii)</enum><text>the amount of interest includible in the gross income of such taxpayer for such taxable year.</text> </clause><continuation-text continuation-text-level="subparagraph">The Secretary shall by regulations provide for adjustments in determining the amount of net interest expense if necessary.</continuation-text></subparagraph></paragraph> +<paragraph id="H3E139A2D5D164D0281A96A79CEBBA488"><enum>(5)</enum><header>Treatment of affiliated group</header><text>For purposes of this subsection, all members of the same affiliated group (within the meaning of section 1504(a) applied by substituting <quote>more than 50 percent</quote> for <quote>at least 80 percent</quote> each place it appears) shall be treated as one taxpayer.</text> </paragraph> <paragraph id="id612D7A1A5C3B40879EB85A33B257D95C"><enum>(6)</enum><header>Regulations</header><text display-inline="yes-display-inline">The Secretary shall prescribe such regulations or other guidance as may be appropriate to carry out the purposes of this subsection, including regulations or other guidance—</text> +<subparagraph id="HFB897E8FC31D4235B92282E67B4B1502"><enum>(A)</enum><text>to prevent the avoidance of the purposes of this subsection,</text> </subparagraph> <subparagraph id="H8A08A47A10F947A68A2330AE68A6EABC"><enum>(B)</enum><text>providing such adjustments in the case of corporations which are members of an affiliated group as may be appropriate to carry out the purposes of this subsection,</text> </subparagraph> +<subparagraph id="H35D043A5A06D42F48E6AD1F598E98361"><enum>(C)</enum><text>providing for the coordination of this subsection with section 884,</text> </subparagraph> <subparagraph id="H04A7A3FA77C547F4890FBB08AE8598B2"><enum>(D)</enum><text>providing for the reallocation of shares of partnership indebtedness, or distributive shares of the partnership’s interest income or interest expense, and</text> </subparagraph> +<subparagraph id="id8E464F1DF0FC4459A81DDB8D65AEDAEF"><enum>(E)</enum><text>providing for the coordination with the limitation under subsection (j).</text></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection id="H06B5F6B7303348A6A9BF3C75CC51B9BF"><enum>(b)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendments made by this section shall apply to taxable years beginning after December 31, 2017.</text> </subsection></section> +<section id="H71DF2F9F67B04D9CA5CA36030A73F580"><enum>14222.</enum><header>Limitations on income shifting through intangible property transfers</header> +<subsection id="H2FADBF08E0E6436B87FDFB142EE1C566"><enum>(a)</enum><header>Definition of intangible asset</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/936">Section 936(h)(3)(B)</external-xref> is amended—</text> <paragraph id="HD8A44047072C401A98790E3738C1A3CF"><enum>(1)</enum><text>by striking <quote>or</quote> at the end of clause (v),</text> </paragraph> +<paragraph id="H256F1A08E4514AECB81D30D15C4810C4"><enum>(2)</enum><text>by striking clause (vi) and inserting the following:</text> <quoted-block changed="added" display-inline="no-display-inline" id="HB63AD9BE59F0445BBF1DCDB6D9028F09" reported-display-style="italic" style="OLC"> <clause id="H43261A0EF05748F09D3BF33843E05A72"><enum>(vi)</enum><text>any goodwill, going concern value, or workforce in place (including its composition and terms and conditions (contractual or otherwise) of its employment); or</text> </clause> +<clause id="H4DFC667F022D4D318C79518537CA8548"><enum>(vii)</enum><text>any other item the value or potential value of which is not attributable to tangible property or the services of any individual.</text></clause><after-quoted-block>, and</after-quoted-block></quoted-block> </paragraph> <paragraph id="HAE6E372D54CC4B488A4A3152F92E393E"><enum>(3)</enum><text>by striking the flush language after clause (vii), as added by paragraph (2).</text> </paragraph></subsection> +<subsection id="H69BA00E6EEBA4FFF8E1876E7E5BFF7AC"><enum>(b)</enum><header>Clarification of allowable valuation methods</header> +<paragraph id="HBE01E2CDDC404E0DA57DD4A3DF70B5E6"><enum>(1)</enum><header>Foreign corporations</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/367">Section 367(d)(2)</external-xref> is amended by adding at the end the following new subparagraph:</text> <quoted-block act-name="" changed="added" id="H48714DF334634B3B9684FB5889DCF708" reported-display-style="italic" style="OLC"> <subparagraph id="H08B50B1F2122421DA0A70C1E6FA31889"><enum>(D)</enum><header>Regulatory authority</header><text>For purposes of the last sentence of subparagraph (A), the Secretary shall require—</text> +<clause id="H4CE6121B71D740C4881F1CB26481CFBA"><enum>(i)</enum><text>the valuation of transfers of intangible property, including intangible property transferred with other property or services, on an aggregate basis, or</text> </clause> <clause id="H6AF8C71AA6794242A0ACEA80B4162869"><enum>(ii)</enum><text>the valuation of such a transfer on the basis of the realistic alternatives to such a transfer,</text> </clause><continuation-text continuation-text-level="subparagraph">if the Secretary determines that such basis is the most reliable means of valuation of such transfers.</continuation-text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> +<paragraph id="HEB3632717F0648F1847F8DEF4D83FF29"><enum>(2)</enum><header>Allocation among taxpayers</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/482">Section 482</external-xref> is amended by adding at the end the following: <quote>For purposes of this section, the Secretary shall require the valuation of transfers of intangible property (including intangible property transferred with other property or services) on an aggregate basis or the valuation of such a transfer on the basis of the realistic alternatives to such a transfer, if the Secretary determines that such basis is the most reliable means of valuation of such transfers.</quote>.</text> </paragraph></subsection> <subsection id="HC9B6E2B14187475BBEC1D6680A31F612"><enum>(c)</enum><header>Effective date</header> <paragraph id="HD2F2AA6EB2134C8EB8BA0A9499602911"><enum>(1)</enum><header>In general</header><text>The amendments made by this section shall apply to transfers in taxable years beginning after December 31, 2017.</text> </paragraph> +<paragraph commented="no" display-inline="no-display-inline" id="H2CA7A2C00BDC45DAA974E3E0A00DED1B"><enum>(2)</enum><header>No inference</header><text>Nothing in the amendment made by subsection (a) shall be construed to create any inference with respect to the application of <external-xref legal-doc="usc" parsable-cite="usc/26/936">section 936(h)(3)</external-xref> of the Internal Revenue Code of 1986, or the authority of the Secretary of the Treasury to provide regulations for such application, with respect to taxable years beginning before January 1, 2018.</text> </paragraph></subsection></section> <section id="H1DFDC4E32F274328A1455031EF4310CE"><enum>14223.</enum><header>Certain related party amounts paid or accrued in hybrid transactions or with hybrid entities</header> <subsection id="H18922BEF59E94B0193765C0B3166AABE"><enum>(a)</enum><header>In general</header><text>Part IX of subchapter B of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> is amended by inserting after section 267 the following:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="H76C559630E7D40569E1B8EB24BC479ED" reported-display-style="italic" style="OLC"> +<section id="HB71998DE6DF64389A0216F5874A72BA1"><enum>267A.</enum><header>Certain related party amounts paid or accrued in hybrid transactions or with hybrid entities</header> +<subsection id="H00B12F8A33B54C878FE26033F76F4AFE"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">No deduction shall be allowed under this chapter for any disqualified related party amount paid or accrued pursuant to a hybrid transaction or by, or to, a hybrid entity.</text> </subsection> <subsection id="HD4A09CBEA78746C6B5E73DF1AE613B1B"><enum>(b)</enum><header>Disqualified related party amount</header><text>For purposes of this section—</text> +<paragraph id="HABDF5B5E61684707B3BC51643D534AE2"><enum>(1)</enum><header>Disqualified related party amount</header><text>The term <term>disqualified related party amount</term> means any interest or royalty paid or accrued to a related party to the extent that—</text> <subparagraph id="HE908287CB2F74FE7904B7E2F47D14DB3"><enum>(A)</enum><text>such amount is not included in the income of such related party under the tax law of the country of which such related party is a resident for tax purposes or is subject to tax, or</text> </subparagraph> +<subparagraph id="H63A2D45BA98A452A95048D60C485BC0A"><enum>(B)</enum><text>such related party is allowed a deduction with respect to such amount under the tax law of such country.</text> </subparagraph><continuation-text continuation-text-level="paragraph">Such term shall not include any payment to the extent such payment is included in the gross income of a United States shareholder under section 951(a).</continuation-text></paragraph> <paragraph id="H7FB13A511CC3427F933BBF63F48A6073"><enum>(2)</enum><header>Related party</header><text>The term <term>related party</term> means a related person as defined in section 954(d)(3), except that such section shall be applied with respect to the person making the payment described in paragraph (1) in lieu of the controlled foreign corporation otherwise referred to in such section.</text> </paragraph></subsection> +<subsection id="H78FF2219D2C245A4A315CD80176DBF91"><enum>(c)</enum><header>Hybrid transaction</header><text>For purposes of this section, the term <term>hybrid transaction</term> means any transaction, series of transactions, agreement, or instrument one or more payments with respect to which are treated as interest or royalties for purposes of this chapter and which are not so treated for purposes the tax law of the foreign country of which the recipient of such payment is resident for tax purposes or is subject to tax.</text> </subsection> <subsection id="HDD7A98E535A14A318CBBDE67309917C5"><enum>(d)</enum><header>Hybrid entity</header><text>For purposes of this section, the term <term>hybrid entity</term> means any entity which is either—</text> +<paragraph id="HC3F366654FA94BC2A2DEA1638AAF41E4"><enum>(1)</enum><text>treated as fiscally transparent for purposes of this chapter but not so treated for purposes of the tax law of the foreign country of which the entity is resident for tax purposes or is subject to tax, or</text> </paragraph> <paragraph id="H006403A436074A678BAE948616E0C20D"><enum>(2)</enum><text>treated as fiscally transparent for purposes of such tax law but not so treated for purposes of this chapter.</text> </paragraph></subsection> +<subsection id="HC82EABC545E345AFB6A83DED225F15F3"><enum>(e)</enum><header>Regulations</header><text>The Secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section, including regulations or other guidance providing for—</text> <paragraph id="HAC1B729CA070400EB240012718784A62"><enum>(1)</enum><text>rules for treating certain conduit arrangements which involve a hybrid transaction or a hybrid entity as subject to subsection (a),</text> </paragraph> +<paragraph id="idC298D0725FE647E7A4A16229E6436055"><enum>(2)</enum><text>rules for the application of this section to foreign branches,</text> </paragraph> <paragraph id="H9F6E4EB97B364942B1CC79B6F86E0A9D"><enum>(3)</enum><text>rules for treating certain structured transactions as subject to subsection (a),</text> </paragraph> +<paragraph id="H54FA7AEB4ED644CAB436439C88C2412C"><enum>(4)</enum><text>rules for treating a tax preference as an exclusion from income for purposes of applying subsection (b)(1) if such tax preference has the effect of reducing the generally applicable statutory rate by 25 percent or more,</text> </paragraph> <paragraph id="H80F94F25E94C428EA2BEF251313B041B"><enum>(5)</enum><text>rules for treating the entire amount of interest or royalty paid or accrued to a related party as a disqualified related party amount if such amount is subject to a participation exemption system or other system which provides for the exclusion or deduction of a substantial portion of such amount,</text> </paragraph> +<paragraph id="H564E49F2C77846188737B3982105116B"><enum>(6)</enum><text>rules for determining the tax residence of a foreign entity if the entity is otherwise considered a resident of more than one country or of no country,</text> </paragraph> <paragraph id="HCD99748EE55D43658C8191056ACE4F28"><enum>(7)</enum><text>exceptions from subsection (a) with respect to—</text> +<subparagraph id="H4328CD53B5B240318CBF912854F87459"><enum>(A)</enum><text display-inline="yes-display-inline">cases in which the disqualified related party amount is taxed under the laws of a foreign country other than the country of which the related party is a resident for tax purposes, and</text> </subparagraph> <subparagraph id="H2BD45615D515450D97BEC239D7382F4F"><enum>(B)</enum><text display-inline="yes-display-inline">other cases which the Secretary determines do not present a risk of eroding the Federal tax base,</text> </subparagraph></paragraph> +<paragraph id="HDACF44747E2448B1894E8DB3E79759EE"><enum>(8)</enum><text>requirements for record keeping and information reporting in addition to any requirements imposed by section 6038A.</text></paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection id="H93F872731A484175845561BBACA75514"><enum>(b)</enum><header>Conforming amendment</header><text>The table of sections for part IX of subchapter B of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> is amended by inserting after the item relating to section 267 the following new item:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="H80A38C087A174B6E9201AACADE613477" reported-display-style="italic" style="OLC"> +<toc changed="added" container-level="quoted-block-container" idref="H76C559630E7D40569E1B8EB24BC479ED" lowest-bolded-level="division-lowest-bolded" lowest-level="section" quoted-block="no-quoted-block" regeneration="yes-regeneration" reported-display-style="italic"> +<toc-entry idref="HB71998DE6DF64389A0216F5874A72BA1" level="section">Sec. 267A. Certain related party amounts paid or accrued in hybrid transactions or with hybrid entities.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection commented="no" display-inline="no-display-inline" id="H93DA406B667049F7874A5CE317B15886"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2017.</text> </subsection></section> <section id="id7397D4417E284F2A8C3CA4E117491260"><enum>14224.</enum><header>Shareholders of surrogate foreign corporations not eligible for reduced rate on dividends</header> <subsection id="idABF9825CEA0045D98743B43519303649"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/1">Section 1(h)(11)(C)(iii)</external-xref> is amended—</text> +<paragraph id="idB44F442A3E8146A4B723834E0FF8B582"><enum>(1)</enum><text>by striking <quote>shall not include any foreign corporation</quote> and inserting</text> <quoted-block changed="added" display-inline="yes-display-inline" id="id86B727A1111242C3ADF0219475294A66" reported-display-style="italic" style="OLC"> <text>shall not include—</text> +<subclause id="idD450B7CA45DB4815805ED64510535D3D"><enum>(I)</enum><text>any foreign corporation</text></subclause><after-quoted-block>,</after-quoted-block></quoted-block> </paragraph> <paragraph id="id2130303E43A043DEBE072BBF27B220BC"><enum>(2)</enum><text>by striking the period at the end and inserting <quote>, and</quote>, and</text> </paragraph> +<paragraph id="id4137D9D5CC6E45998D6E53EF5F245522"><enum>(3)</enum><text>by adding at the end the following new subclause:</text> <quoted-block changed="added" display-inline="no-display-inline" id="id2451D6A469DF47E98B953B1C75F974DD" reported-display-style="italic" style="OLC"> <subclause id="idA91B56A5422643E8A81F4D08A07E8A0B"><enum>(II)</enum><text>any corporation which is a surrogate foreign corporation (as defined in section 7874(a)(2)(B)) other than a foreign corporation which is treated as a domestic corporation under section 7874(b).</text></subclause><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph></subsection> +<subsection id="id0F93AC08A8F945A39AFAC56C4055CC65"><enum>(b)</enum><header>Effective date</header><text>The amendments made by this section shall apply to dividends paid in taxable years beginning after December 31, 2017.</text> </subsection></section></chapter></subpart> <subpart id="id76D79EB9FEB34ED89FEBD6D904ABFE95"><enum>C</enum><header>Modifications related to foreign tax credit system</header> <section commented="no" id="H3934EDA5367C41ACB0C9D080C96A4210"><enum>14301.</enum><header>Repeal of section 902 indirect foreign tax credits; determination of section 960 credit on current year basis</header> <subsection commented="no" id="HCD7572BEDF1D41B6AD435BDC4311FFB3"><enum>(a)</enum><header>Repeal of section 902 indirect foreign tax credits</header><text display-inline="yes-display-inline">Subpart A of part III of subchapter N of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> is amended by striking section 902.</text> </subsection> +<subsection commented="no" id="H1CE898DA7C0344C98CEAC8B7D379B063"><enum>(b)</enum><header>Determination of section 960 credit on current year basis</header><text display-inline="yes-display-inline">Section 960, as amended by <external-xref legal-doc="usc" parsable-cite="usc/26/14201">section 14201,</external-xref> is amended—</text> <paragraph commented="no" id="HA91D6F648D31490DBFD9891F82C49848"><enum>(1)</enum><text>by striking subsection (c), by redesignating subsection (b) as subsection (c), by striking all that precedes subsection (c) (as so redesignated) and inserting the following:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="HE6611970E0304965A63A45775DDFBBAD" reported-display-style="italic" style="OLC"> +<section commented="no" id="HBFE3E6D7B7BF4B2DA802D39C8020BEA3"><enum>960.</enum><header>Deemed paid credit for subpart F inclusions</header> +<subsection commented="no" id="HE5BB719EFC634D9BA0DFE49EDB7C1107"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">For purposes of this subpart, if there is included in the gross income of a domestic corporation any item of income under section 951(a)(1) with respect to any controlled foreign corporation with respect to which such domestic corporation is a United States shareholder, such domestic corporation shall be deemed to have paid so much of such foreign corporation’s foreign income taxes as are properly attributable to such item of income.</text> </subsection> <subsection commented="no" id="HB39E60141B25436B997C30154D905D26"><enum>(b)</enum><header>Special rules for distributions from previously taxed earnings and profits</header><text display-inline="yes-display-inline">For purposes of this subpart—</text> +<paragraph commented="no" id="H4357A9D6BCA04BC2AB5CAD4C1768E32A"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">If any portion of a distribution from a controlled foreign corporation to a domestic corporation which is a United States shareholder with respect to such controlled foreign corporation is excluded from gross income under section 959(a), such domestic corporation shall be deemed to have paid so much of such foreign corporation’s foreign income taxes as—</text> <subparagraph commented="no" id="H697C0454103C45D2ABD06D8C7D1D28CC"><enum>(A)</enum><text>are properly attributable to such portion, and</text> </subparagraph> +<subparagraph commented="no" id="H92B3B88F804F468DA1A3D27E25DF766A"><enum>(B)</enum><text>have not been deemed to have to been paid by such domestic corporation under this section for the taxable year or any prior taxable year.</text> </subparagraph></paragraph> <paragraph commented="no" id="HA1524E0B60A94585B621304FC1330236"><enum>(2)</enum><header>Tiered controlled foreign corporations</header><text>If section 959(b) applies to any portion of a distribution from a controlled foreign corporation to another controlled foreign corporation, such controlled foreign corporation shall be deemed to have paid so much of such other controlled foreign corporation’s foreign income taxes as—</text> +<subparagraph commented="no" id="H31ACE75F062944E39995EC3AC4B8D25A"><enum>(A)</enum><text>are properly attributable to such portion, and</text> </subparagraph> <subparagraph commented="no" id="HC6949C6D41AD475683A61CFF38EC168F"><enum>(B)</enum><text>have not been deemed to have been paid by a domestic corporation under this section for any prior taxable year.</text></subparagraph></paragraph></subsection></section><after-quoted-block>,</after-quoted-block></quoted-block> </paragraph> +<paragraph commented="no" id="H0BADEA37CE194A8D907184A27BF71B39"><enum>(2)</enum><text>and by adding after subsection (d) (as added by section 14201) the following new subsections:</text> <quoted-block changed="added" display-inline="no-display-inline" id="HF18DA225AF314BFAB4E8CF8851CF30EE" reported-display-style="italic" style="OLC"> <subsection commented="no" id="HE824CC87FDE046FC80B31D2E8D73972D"><enum>(e)</enum><header>Foreign income taxes</header><text>The term <quote>foreign income taxes</quote> means any income, war profits, or excess profits taxes paid or accrued to any foreign country or possession of the United States.</text> </subsection> +<subsection commented="no" id="H84E72385C62A42DBA756E3425DB1DF19"><enum>(f)</enum><header>Regulations</header><text display-inline="yes-display-inline">The Secretary shall prescribe such regulations or other guidance as may be necessary or appropriate to carry out the provisions of this section.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph></subsection> <subsection commented="no" id="HBEBA4D7654BE408083BA9FC87ED1107A"><enum>(c)</enum><header>Conforming amendments</header> <paragraph commented="no" id="HFDAAFD678F1346A1AE766F0E50BCB20D"><enum>(1)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/78">Section 78</external-xref> is amended to read as follows:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="H62D0BD675DBB4D7F9D70DEDD110E5F2B" reported-display-style="italic" style="OLC"> +<section commented="no" id="HEC19A69961E8493981D8A49392706758"><enum>78.</enum><header>Gross up for deemed paid foreign tax credit</header><text display-inline="no-display-inline">If a domestic corporation chooses to have the benefits of subpart A of part III of subchapter N (relating to foreign tax credit) for any taxable year—</text> <paragraph commented="no" id="id4A9EDF058AAE473E8AD2F6E7CBBF352E"><enum>(1)</enum><text display-inline="yes-display-inline">an amount equal to the taxes deemed to be paid by such corporation under subsections (a) and (b) of section 960 for such taxable year shall be treated for purposes of this title (other than section 960) as an item of income required to be included in the gross income of such domestic corporation under section 951(a), and</text> </paragraph> +<paragraph commented="no" id="id8B19D65E9A5A472CB216CDA0400FDE3F"><enum>(2)</enum><text display-inline="yes-display-inline">an amount equal to the aggregate tested foreign income taxes deemed paid by such corporation under section 960(d) (determined without regard to the phrase <quote>80 percent of</quote> in paragraph (1) thereof) shall be treated for purposes of this title (other than section 960) as an addition to the global intangible low-taxed income of such domestic corporation under section 951A(a) for such taxable year.</text></paragraph></section><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> <paragraph id="HBC6E3E24D58240F4BDDE1AD20B41BB00"><enum>(2)</enum><text>Paragraph (4) of <external-xref legal-doc="usc" parsable-cite="usc/26/245">section 245(a)</external-xref> is amended to read as follows:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="idBD4BA1C6A5F140A9BF7B1821A66D86B5" reported-display-style="italic" style="OLC"> +<paragraph id="ide7a184b0895d42a98f70136c373fb863"><enum>(4)</enum><header>Post-1986 undistributed earnings</header><text>The term <term>post-1986 undistributed earnings</term> means the amount of the earnings and profits of the foreign corporation (computed in accordance with sections 964(a) and 986) accumulated in taxable years beginning after December 31, 1986—</text> <subparagraph id="idc8a908bea6fb44f9a0de996f2be6b43f"><enum>(A)</enum><text>as of the close of the taxable year of the foreign corporation in which the dividend is distributed, and</text> </subparagraph> +<subparagraph commented="no" display-inline="no-display-inline" id="ida839c5d39b7743f8a89b4f77bd43ed9c"><enum>(B)</enum><text>without diminution by reason of dividends distributed during such taxable year.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> <paragraph commented="no" id="H7AF5EC71EBCB452189724531C3723C8D"><enum>(3)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/245">Section 245(a)(10)(C)</external-xref> is amended by striking <quote>902, 907, and 960</quote> and inserting <quote>907 and 960</quote>.</text> </paragraph> +<paragraph commented="no" id="H75D279126A264CD8BC9AC29CEA5F9C78"><enum>(4)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/535">Sections 535(b)(1)</external-xref> and <external-xref legal-doc="usc" parsable-cite="usc/26/545"> 545(b)(1)</external-xref> are each amended by striking <quote>section 902(a) or 960(a)(1)</quote> and inserting <quote>section 960</quote>.</text> </paragraph> <paragraph commented="no" id="H355EBC1E2BE94F238C7C086546586774"><enum>(5)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/814">Section 814(f)(1)</external-xref> is amended—</text> +<subparagraph commented="no" id="HEFE26C3865A74025A47057DF96773066"><enum>(A)</enum><text>by striking subparagraph (B), and</text> </subparagraph> <subparagraph commented="no" id="H708B12C5464B48FB8A02330AF6B33C8A"><enum>(B)</enum><text>by striking all that precedes <quote>No income</quote> and inserting the following:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="HB4E6879D967B4D87ABB93B6E3C7C60D7" reported-display-style="italic" style="OLC"> +<paragraph commented="no" id="H7D4E447CE7D7439BB7545D0248FC59CA"><enum>(1)</enum><header>Treatment of foreign taxes</header></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </subparagraph></paragraph> +<paragraph commented="no" id="H7692D5A9230740768A712311033F085C"><enum>(6)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/865">Section 865(h)(1)(B)</external-xref> is amended by striking <quote>902, 907,</quote> and inserting <quote>907</quote>.</text> </paragraph> <paragraph commented="no" id="HD556BFC63651433BB78392933B63FA80"><enum>(7)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/901">Section 901(a)</external-xref> is amended by striking <quote>sections 902 and 960</quote> and inserting <quote>section 960</quote>.</text> </paragraph> +<paragraph commented="no" id="H04A986DB97EB466791075F9A65E3625B"><enum>(8)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/901">Section 901(e)(2)</external-xref> is amended by striking <quote>but is not limited to—</quote> and all that follows through <quote>that portion</quote> and inserting <quote>but is not limited to that portion</quote>.</text> </paragraph> <paragraph commented="no" id="H92753107FB154CFCB5F16CEC4B1512D3"><enum>(9)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/901">Section 901(f)</external-xref> is amended by striking <quote>sections 902 and 960</quote> and inserting <quote>section 960</quote>.</text> </paragraph> +<paragraph commented="no" id="H8E36CB14FB7E4C21998F82791ABBD9A5"><enum>(10)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/901">Section 901(j)(1)(A)</external-xref> is amended by striking <quote>902 or</quote>.</text> </paragraph> <paragraph commented="no" id="HED21F8600EFB446BB85D3A83845CC248"><enum>(11)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/901">Section 901(j)(1)(B)</external-xref> is amended by striking <quote>sections 902 and 960</quote> and inserting <quote>section 960</quote>.</text> </paragraph> +<paragraph commented="no" id="H5FD74FB036ED4AD3B397BDF907AD682F"><enum>(12)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/901">Section 901(k)(2)</external-xref> is amended by striking <quote>, 902,</quote>.</text> </paragraph> <paragraph commented="no" id="H73A4827C78774407B40CD00980F49198"><enum>(13)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/901">Section 901(k)(6)</external-xref> is amended by striking <quote>902 or</quote>.</text> </paragraph> +<paragraph id="idd7185969a96d4096bad936f4ed46a3f9"><enum>(14)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/901">Section 901(m)(1)</external-xref> is amended by striking <quote>relevant foreign assets—</quote> and all that follows and inserting <quote>relevant foreign assets shall not be taken into account in determining the credit allowed under subsection (a).</quote>.</text> </paragraph> <paragraph commented="no" display-inline="no-display-inline" id="idD296E4F612F44A3B9ED8CEAA703FC2B0"><enum>(15)</enum><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/904">Section 904(d)(6)(A)</external-xref> is amended by striking <quote>902, 907,</quote> and inserting <quote>907</quote>.</text> </paragraph> +<paragraph commented="no" id="H2E30FE0F5EE04AF68A66F716EAD23EEE"><enum>(16)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/904">Section 904(h)(10)(A)</external-xref> is amended by striking <quote>sections 902, 907, and 960</quote> and inserting <quote>sections 907 and 960</quote>.</text> </paragraph> <paragraph commented="no" id="HF8C51704102B46B38F139CA0670234D5"><enum>(17)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/904">Section 904(k)</external-xref> is amended to read as follows:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="idA6AB544A34074A0ABBD795A9F37A15DE" reported-display-style="italic" style="OLC"> +<subsection commented="no" id="idCE9293F3FB7246608EFC517AB08A478A"><enum>(k)</enum><header>Cross references</header><text>For increase of limitation under subsection (a) for taxes paid with respect to amounts received which were included in the gross income of the taxpayer for a prior taxable year as a United States shareholder with respect to a controlled foreign corporation, see section 960(c).</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> <paragraph commented="no" id="H6F5EAAA51B8144A2A81378EAAD504520"><enum>(18)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/905">Section 905(c)(1)</external-xref> is amended by striking the last sentence.</text> </paragraph> +<paragraph commented="no" id="H08E0C301EF834716BA7C3B28BB761902"><enum>(19)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/905">Section 905(c)(2)(B)(i)</external-xref> is amended to read as follows:</text> <quoted-block changed="added" display-inline="no-display-inline" id="id75BBA48487724699A1DA7E9D8496A6D9" reported-display-style="italic" style="OLC"> <clause commented="no" id="id891DA316D3B847E28129A5FA39008BFB"><enum>(i)</enum><text>shall be taken into account for the taxable year to which such taxes relate, and</text></clause><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> +<paragraph commented="no" id="H53C9A719714A4FD3A310892EF1EE4B39"><enum>(20)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/906">Section 906(a)</external-xref> is amended by striking <quote>(or deemed, under section 902, paid or accrued during the taxable year)</quote>.</text> </paragraph> <paragraph commented="no" id="H619D0B2B9972439C9DF4FD748421E38F"><enum>(21)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/906">Section 906(b)</external-xref> is amended by striking paragraphs (4) and (5).</text> </paragraph> +<paragraph commented="no" display-inline="no-display-inline" id="HA0BAE69163DB47C389FA3471244A78BC"><enum>(22)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/907">Section 907(b)(2)(B)</external-xref> is amended by striking <quote>902 or</quote>.</text> </paragraph> <paragraph commented="no" id="H7327D231FDD84022A8B123F62BFF22AE"><enum>(23)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/907">Section 907(c)(3)</external-xref> is amended—</text> +<subparagraph commented="no" id="H16E59EDFAE8C431C9355707F7BF505A4"><enum>(A)</enum><text>by striking subparagraph (A) and redesignating subparagraphs (B) and (C) as subparagraphs (A) and (B), respectively, and</text> </subparagraph> <subparagraph commented="no" id="H82EE7E84E7AB4A60ACEF262407EFEC21"><enum>(B)</enum><text>by striking <quote>section 960(a)</quote> in subparagraph (A) (as so redesignated) and inserting <quote>section 960</quote>.</text> </subparagraph></paragraph> +<paragraph commented="no" id="H49216D29A18143B3B4A1982E14B187DB"><enum>(24)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/907">Section 907(c)(5)</external-xref> is amended by striking <quote>902 or</quote>.</text> </paragraph> <paragraph commented="no" id="HB0B6734A1DAB4778980962F5BD9B7299"><enum>(25)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/907">Section 907(f)(2)(B)(i)</external-xref> is amended by striking <quote>902 or</quote>.</text> </paragraph> +<paragraph commented="no" id="H3B528C8F5A8843099B5B9AFD64DF773A"><enum>(26)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/908">Section 908(a)</external-xref> is amended by striking <quote>902 or</quote>.</text> </paragraph> <paragraph commented="no" id="H1A4F20E0A2DD4810B797A83F5EFE5B24"><enum>(27)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/909">Section 909(b)</external-xref> is amended—</text> +<subparagraph commented="no" id="HF5B8A78C5FE94E76A2D2491887C713C8"><enum>(A)</enum><text>by striking <quote>section 902 corporation</quote> in the matter preceding paragraph (1) and inserting <quote>specified 10-percent owned foreign corporation (as defined in section 245A(b))</quote>,</text> </subparagraph> <subparagraph commented="no" id="H45D68BCF1AC84525B22BEE8ADB5C0E18"><enum>(B)</enum><text>by striking <quote>902 or</quote> in paragraph (1),</text> </subparagraph> +<subparagraph commented="no" id="HFDC0656490D247C6851B623E80EC212A"><enum>(C)</enum><text>by striking <quote>by such section 902 corporation</quote> and all that follows in the matter following paragraph (2) and inserting <quote>by such specified 10-percent owned foreign corporation or a domestic corporation which is a United States shareholder with respect to such specified 10-percent owned foreign corporation.</quote>, and</text> </subparagraph> <subparagraph commented="no" id="H612AB81DDDE649CEAC4B2B36104DE78D"><enum>(D)</enum><text>by striking <quote><header-in-text level="subsection" style="OLC">section 902 corporations</header-in-text></quote> in the heading thereof and inserting <quote><header-in-text level="subsection" style="OLC">specified 10-percent owned foreign corporations</header-in-text></quote>.</text> </subparagraph></paragraph> +<paragraph commented="no" id="H2D8E499D8254484B96338B54C4571E4B"><enum>(28)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/909">Section 909(d)</external-xref> is amended by striking paragraph (5).</text> </paragraph> <paragraph commented="no" id="HF28694BB271E48B7882A35B9EE553378"><enum>(29)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/958">Section 958(a)(1)</external-xref> is amended by striking <quote>960(a)(1)</quote> and inserting <quote>960</quote>.</text> </paragraph> +<paragraph commented="no" id="HF713545C6B8948B0807E20F1748D7609"><enum>(30)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/959">Section 959(d)</external-xref> is amended by striking <quote>Except as provided in section 960(a)(3), any</quote> and inserting <quote>Any</quote>.</text> </paragraph> <paragraph commented="no" id="HE9009E89C01D41548F2D98344C5A1350"><enum>(31)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/959">Section 959(e)</external-xref> is amended by striking <quote>section 960(b)</quote> and inserting <quote>section 960(c)</quote>.</text> </paragraph> +<paragraph commented="no" id="H5BC92979FE21400FA4C40854AEDAAD56"><enum>(32)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/1291">Section 1291(g)(2)(A)</external-xref> is amended by striking <quote>any distribution—</quote> and all that follows through <quote>but only if</quote> and inserting <quote>any distribution, any withholding tax imposed with respect to such distribution, but only if</quote>.</text> </paragraph> <paragraph commented="no" id="H4ADBB39E7C6141B1A750750EFBB95C89"><enum>(33)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/6038">Section 6038(c)(1)(B)</external-xref> is amended by striking <quote>sections 902 (relating to foreign tax credit for corporate stockholder in foreign corporation) and 960 (relating to special rules for foreign tax credit)</quote> and inserting <quote>section 960</quote>.</text> </paragraph> +<paragraph commented="no" id="H3C79EF385D93414CBD061442C811E37A"><enum>(34)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/6038">Section 6038(c)(4)</external-xref> is amended by striking subparagraph (C).</text> </paragraph> <paragraph commented="no" id="HA4E3062F27274C7E9F0DB9C52D4D9862"><enum>(35)</enum><text display-inline="yes-display-inline">The table of sections for subpart A of part III of subchapter N of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> is amended by striking the item relating to section 902.</text> </paragraph> +<paragraph commented="no" id="H93A9B4D1186941E182F32F90FD391F8D"><enum>(36)</enum><text display-inline="yes-display-inline">The table of sections for subpart F of part III of subchapter N of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> is amended by striking the item relating to section 960 and inserting the following:</text> <quoted-block changed="added" display-inline="no-display-inline" id="H7154FC8FE02E433FB85B4E0F6D384421" reported-display-style="italic" style="OLC"> <toc changed="added" container-level="quoted-block-container" idref="HE6611970E0304965A63A45775DDFBBAD" lowest-bolded-level="division-lowest-bolded" lowest-level="section" quoted-block="no-quoted-block" regeneration="yes-regeneration" reported-display-style="italic"> <toc-entry idref="HBFE3E6D7B7BF4B2DA802D39C8020BEA3" level="section">Sec. 960. Deemed paid credit for subpart F inclusions.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph></subsection> <subsection commented="no" display-inline="no-display-inline" id="H8CFB3478C4104D82A01A5B016494999E"><enum>(d)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendments made by this section shall apply to taxable years of foreign corporations beginning after December 31, 2017, and to taxable years of United States shareholders in which or with which such taxable years of foreign corporations end.</text> </subsection></section> +<section commented="no" display-inline="no-display-inline" id="id10D255619B754A339E842B72184DCE81"><enum>14302.</enum><header>Separate foreign tax credit limitation basket for foreign branch income</header> +<subsection commented="no" display-inline="no-display-inline" id="id7EF2E986A15446739923AC1A67538B7A"><enum>(a)</enum><header display-inline="yes-display-inline">In general</header><text display-inline="yes-display-inline">Section 904(d)(1), as amended by <external-xref legal-doc="usc" parsable-cite="usc/26/14201">section 14201,</external-xref> is amended by redesignating subparagraphs (B) and (C) as subparagraphs (C) and (D), respectively, and by inserting after subparagraph (A) the following new subparagraph:</text> <quoted-block changed="added" display-inline="no-display-inline" id="id7DEE3E4DE4E5455FB19B8C2495FB465C" reported-display-style="italic" style="OLC"> <subparagraph commented="no" display-inline="no-display-inline" id="id724F262613E149CA8980188B7C17D821"><enum>(B)</enum><text display-inline="yes-display-inline">foreign branch income,</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection commented="no" display-inline="no-display-inline" id="id3F59944230AD4EFFB27D92498345FF6C"><enum>(b)</enum><header>Foreign branch income</header> +<paragraph commented="no" display-inline="no-display-inline" id="id4A88F3D4D40140AF84C8E188AA550F59"><enum>(1)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/904">Section 904(d)(2)</external-xref> is amended by inserting after subparagraph (I) the following new subparagraph:</text> <quoted-block changed="added" display-inline="no-display-inline" id="idd185f7849f3a4608837d34065b1972d1" reported-display-style="italic" style="OLC"> <subparagraph id="id6e84f35f19f6495f96e5560eae1f6390"><enum>(J)</enum><header>Foreign branch income</header> <clause id="id378F5F4E517B4AC0AC6662C2B6203116"><enum>(i)</enum><header>In general</header><text>The term <term>foreign branch income</term> means the business profits of such United States person which are attributable to 1 or more qualified business units (as defined in section 989(a)) in 1 or more foreign countries. For purposes of the preceding sentence, the amount of business profits attributable to a qualified business unit shall be determined under rules established by the Secretary.</text> </clause> +<clause id="idD050793DADAE488B9507954E65CC1A76"><enum>(ii)</enum><header>Exception</header><text>Such term shall not include any income which is passive category income.</text></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> <paragraph id="id7A1BB2076713418184EEBC81E3CAEFFF"><enum>(2)</enum><header>Conforming amendment</header><text>Section 904(d)(2)(A)(ii), as amended by <external-xref legal-doc="usc" parsable-cite="usc/26/14201">section 14201,</external-xref> is amended by striking <quote>income described in paragraph (1)(A) and</quote> and inserting <quote>income described in paragraph (1)(A), foreign branch income, and</quote>.</text> </paragraph></subsection> +<subsection id="id430792111D52466AB7186F946DA2A32C"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2017.</text> </subsection></section> <section commented="no" id="H9C8A60209ABA4147B0D171C2348F3BF1"><enum>14303.</enum><header>Acceleration of election to allocate interest, etc., on a worldwide basis</header> <subsection commented="no" id="H0206754227EF4BDF9CF72CF0E2B8A90D"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/864">Section 864(f)(6)</external-xref> is amended by striking <quote>December 31, 2020</quote> and inserting <quote>December 31, 2017</quote>.</text> </subsection> +<subsection commented="no" id="HD4BFDF21FDF84CAAA324B8927C437230"><enum>(b)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendments made by this section shall apply to taxable years beginning after December 31, 2017.</text> </subsection></section> <section commented="no" id="HBB0D2669A47C443EBC1373F77A9AF91E"><enum>14304.</enum><header>Source of income from sales of inventory determined solely on basis of production activities</header> <subsection commented="no" id="H507CACC597E34D34ADEDD03F28006A61"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/863">Section 863(b)</external-xref> is amended by adding at the end the following: <quote>Gains, profits, and income from the sale or exchange of inventory property described in paragraph (2) shall be allocated and apportioned between sources within and without the United States solely on the basis of the production activities with respect to the property.</quote>.</text> </subsection> +<subsection commented="no" id="H553DC468BDE94AD0BAE7595B41837711"><enum>(b)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendment made by this section shall apply to taxable years beginning after December 31, 2017.</text> </subsection></section> <section id="id299D7DB6CB7C4A1B96A031A53DCDE711"><enum>14305.</enum><header>Election to increase percentage of domestic taxable income offset by overall domestic loss treated as foreign source</header> <subsection id="idA864AF658AD24659B067CE4A5E680F00"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/904">Section 904(g)</external-xref> is amended by adding at the end the following new paragraph:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="id06888C26CFE342909644E8680CBF212A" reported-display-style="italic" style="OLC"> +<paragraph id="id2DB0DAB076BD433BA7B787C9A2458E36"><enum>(5)</enum><header>Election to increase percentage of taxable income treated as foreign source</header> +<subparagraph id="id589F27E597214E9D9995351473D532F2"><enum>(A)</enum><header>In general</header><text>If any pre-2018 unused overall domestic loss is taken into account under paragraph (1) for any applicable taxable year, the taxpayer may elect to have such paragraph applied to such loss by substituting a percentage greater than 50 percent (but not greater than 100 percent) for 50 percent in subparagraph (B) thereof.</text> </subparagraph> <subparagraph id="idD17B6B37C7944B8FA0D1D07B5ED15280"><enum>(B)</enum><header>Pre-2018 unused overall domestic loss</header><text>For purposes of this paragraph, the term <term>pre-2018 unused overall domestic loss</term> means any overall domestic loss which—</text> +<clause id="id9039668077D64CF18ABD06CCA90AD0BA"><enum>(i)</enum><text>arises in a qualified taxable year beginning before January 1, 2018, and</text> </clause> <clause id="idA2A81400B39E4D049CC681AB3659DAD2"><enum>(ii)</enum><text>has not been used under paragraph (1) for any taxable year beginning before such date.</text> </clause></subparagraph> +<subparagraph id="id1E087741038D483594B35636E234FAA9"><enum>(C)</enum><header>Applicable taxable year</header><text>For purposes of this paragraph, the term <term>applicable taxable year</term> means any taxable year of the taxpayer beginning after December 31, 2017, and before January 1, 2028.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection id="idF8D6F7842EC042399BCFE521A66F8070"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to taxable years beginning after December 31, 2017.</text> </subsection></section></subpart></part> +<part commented="no" id="HA06A872EBAB7487192808D1846A63977"><enum>II</enum><header>Inbound transactions</header> +<section id="idF59988D48F9B4492B5D03E5F018C5729"><enum>14401.</enum><header>Base erosion and anti-abuse tax</header> +<subsection id="id8DCAD444F9324963AACF31C234BA45CA"><enum>(a)</enum><header>Imposition of tax</header><text>Subchapter A of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> is amended by adding at the end the following new part:</text> <quoted-block changed="added" display-inline="no-display-inline" id="id6DE7633F1ED2455FBF88D45CDCF120AF" reported-display-style="italic" style="OLC"> <part id="id137E698A0433451B8C683CF228F003A4" style="OLC"><enum>VII</enum><header>Base erosion and anti-abuse tax</header> <toc> <toc-entry level="section">Sec. 59A. Tax on base erosion payments of taxpayers with substantial gross receipts.</toc-entry></toc> <section id="id060D1DAAD9184C15A1FE4D33E6D57FCB"><enum>59A.</enum><header>Tax on base erosion payments of taxpayers with substantial gross receipts</header> <subsection id="idAE502620E5B14FE79BA729D2FB20CFF1"><enum>(a)</enum><header>Imposition of tax</header><text>There is hereby imposed on each applicable taxpayer for any taxable year a tax equal to the base erosion minimum tax amount for the taxable year. Such tax shall be in addition to any other tax imposed by this subtitle.</text> </subsection> +<subsection id="id62D56E73C47F4E909DF02AAE0451456B"><enum>(b)</enum><header>Base erosion minimum tax amount</header><text>For purposes of this section—</text> <paragraph id="id5bb326f86a464816b7fac4efa04c3fa1"><enum>(1)</enum><header>In general</header><text>Except as provided in paragraphs (2) and (3), the term <term>base erosion minimum tax amount</term> means, with respect to any applicable taxpayer for any taxable year, the excess (if any) of—</text> +<subparagraph id="idc115052151ce4ed8bfddedd630efb2d2"><enum>(A)</enum><text>an amount equal to 10 percent of the modified taxable income of such taxpayer for the taxable year, over</text> </subparagraph> <subparagraph id="idfc42336eacdb4520aff273c924e900bd"><enum>(B)</enum><text>an amount equal to the regular tax liability (as defined in section 26(b)) of the taxpayer for the taxable year, reduced (but not below zero) by the excess (if any) of—</text> +<clause id="id0f8e751236114aae9c175c0f1d3b0250"><enum>(i)</enum><text>the credits allowed under this chapter against such regular tax liability, over</text> </clause> <clause id="iddd6a8a7263974dcd89803a5e4c824320"><enum>(ii)</enum><text>the credit allowed under section 38 for the taxable year which is properly allocable to the research credit determined under section 41(a).</text> </clause></subparagraph></paragraph> +<paragraph id="id98ecab7a67454928bb6b41662e136e97"><enum>(2)</enum><header>Modifications for taxable years beginning after 2025</header><text>In the case of any taxable year beginning after December 31, 2025, paragraph (1) shall be applied—</text> <subparagraph id="id0d8eb619e55d466ea10290b705fa8d19"><enum>(A)</enum><text>by substituting <quote>12.5 percent</quote> for <quote>10 percent</quote> in subparagraph (A) thereof, and</text> </subparagraph> +<subparagraph id="id978652da03074c7884bcaeb5c8eda726"><enum>(B)</enum><text>by reducing (but not below zero) the regular tax liability (as defined in section 26(b)) for purposes of subparagraph (B) thereof by the aggregate amount of the credits allowed under this chapter against such regular tax liability rather than the excess described in such subparagraph.</text> </subparagraph></paragraph> <paragraph id="idCB9E4C7A5E2E47D1B7B949381A30AEA7"><enum>(3)</enum><header>Increased rate for certain banks and securities dealers</header> <subparagraph id="id66B06751E7B64BF0BACB3CB5AF1FA6B3"><enum>(A)</enum><header>In general</header><text>In the case of an applicable taxpayer described in subparagraph (B) for any taxable year—</text> +<clause id="idB46CAC4F991047F5AEF98EC2CA7CF004"><enum>(i)</enum><text>paragraphs (1)(A) and (2)(A) shall each be applied by substituting <quote>11 percent</quote> for <quote>10 percent</quote>, and</text> </clause> <clause id="id95681DA8357649E3A393B4CC55B382FF"><enum>(ii)</enum><text>paragraph (2)(A) shall be applied by substituting <quote>13.5 percent</quote> for <quote>12.5 percent</quote>.</text> </clause></subparagraph> +<subparagraph id="id69DE8A357F5A41EAAF5B3197B2CED6AE"><enum>(B)</enum><header>Taxpayer described</header><text>An applicable taxpayer is described in this subparagraph if such taxpayer is a member of an affiliated group (as defined in section 1504(a)(1)) which includes—</text> <clause id="idDFD962BD4C394449931C7365A721012D"><enum>(i)</enum><text>a bank (as defined in section 581), or</text> </clause> +<clause id="id33C8BF63C0604D6EB571ABA79006B654"><enum>(ii)</enum><text>a registered securities dealer under section 15(a) of the Securities Exchange Act of 1934.</text> </clause></subparagraph></paragraph></subsection> <subsection id="id29B48B461D814D9E8AA43DD7704D2D0A"><enum>(c)</enum><header>Modified taxable income</header><text>For purposes of this section—</text> +<paragraph id="idB3C20559ADF4417892BA29D2EADC69B7"><enum>(1)</enum><header>In general</header><text>The term <term>modified taxable income</term> means the taxable income of the taxpayer computed under this chapter for the taxable year, determined without regard to—</text> <subparagraph id="id7160D547C1024EFA9C2E742C2E8584E4"><enum>(A)</enum><text>any base erosion tax benefit with respect to any base erosion payment, or</text> </subparagraph> +<subparagraph id="idF8013AEAC0AE4F91BBAFC566A958C986"><enum>(B)</enum><text>the base erosion percentage of any net operating loss deduction allowed under section 172 for the taxable year.</text> </subparagraph></paragraph> <paragraph id="idB2E0439715F34ABFA4380C39D882DC73"><enum>(2)</enum><header>Base erosion tax benefit</header> <subparagraph id="id871FEB0B302040E68892C3A69F55816A"><enum>(A)</enum><header>In general</header><text>The term <term>base erosion tax benefit</term> means—</text> +<clause id="id0D2EFC3E3B8B43F983090034E701B893"><enum>(i)</enum><text>any deduction described in subsection (d)(1) which is allowed under this chapter for the taxable year with respect to any base erosion payment,</text> </clause> <clause id="idB34D5D98691E4F9298CFB188B38CFAE6"><enum>(ii)</enum><text>in the case of a base erosion payment described in subsection (d)(2), any deduction allowed under this chapter for the taxable year for depreciation (or amortization in lieu of depreciation) with respect to the property acquired with such payment, and</text> </clause> +<clause commented="no" display-inline="no-display-inline" id="idE6C227781A3F430FAB9099CF4AE6DFC0"><enum>(iii)</enum><text display-inline="yes-display-inline">in the case of a base erosion payment described in subsection (d)(3), any reduction in gross receipts with respect to such payment in computing gross income of the taxpayer for the taxable year for purposes of this chapter.</text> </clause></subparagraph> <subparagraph id="idBE8B67F0AB594CD59C1FC4028631CFC8"><enum>(B)</enum><header>Tax benefits disregarded if tax withheld on base erosion payment</header> <clause id="id75078FB0555C45F5A1DB7F58075BA987"><enum>(i)</enum><header>In general</header><text>Except as provided in clause (ii), any base erosion tax benefit attributable to any base erosion payment—</text> +<subclause id="id0E025789836E4C73A0F2271768D98644"><enum>(I)</enum><text>on which tax is imposed by section 871 or 881, and</text> </subclause> <subclause id="idBE428EBBB8794F3C8FD325FC9901E7EA"><enum>(II)</enum><text>with respect to which tax has been deducted and withheld under section 1441 or 1442,</text> </subclause><continuation-text continuation-text-level="clause">shall not be taken into account in computing modified taxable income under paragraph (1)(A) or the base erosion percentage under paragraph (4).</continuation-text></clause> +<clause commented="no" id="id0f91d7ca9c924d02a38b3fcfe938deb4"><enum>(ii)</enum><header>Exception</header><text>The amount not taken into account in computing modified taxable income by reason of clause (i) shall be reduced under rules similar to the rules under section 163(j)(5)(B) (as in effect before the date of the enactment of the <short-title>Tax Cuts and Jobs Act</short-title>).</text> </clause></subparagraph></paragraph> <paragraph id="id5C83E257643B4E1AB8168DB1CD7F2771"><enum>(3)</enum><header>Special rules for determining interest for which deduction allowed</header><text>For purposes of applying paragraph (1), in the case of a taxpayer to which subsection (j) or (n) of section 163 applies for the taxable year, the reduction in the amount of interest for which a deduction is allowed by reason of such subsection shall be treated as allocable first to interest paid or accrued to persons who are not related parties with respect to the taxpayer and then to such related parties.</text> </paragraph> +<paragraph id="id0141309A63EB4D57A9C2714F47F7B196"><enum>(4)</enum><header>Base erosion percentage</header><text>For purposes of paragraph (1)(B)—</text> <subparagraph id="id7E55CBBD19154AF785388C91526B4466"><enum>(A)</enum><header>In general</header><text>The term <term>base erosion percentage</term> means, for any taxable year, the percentage determined by dividing—</text> +<clause id="idA2BB7DDDD08D48E4943E3166362E165E"><enum>(i)</enum><text>the aggregate amount of base erosion tax benefits of the taxpayer for the taxable year, by</text> </clause> <clause id="id7041D3F652EF43E9A14E84A56AEAE79F"><enum>(ii)</enum><text>the aggregate amount of the deductions allowable to the taxpayer under this chapter for the taxable year.</text> </clause></subparagraph> +<subparagraph id="idB6D70DDCADB84EAAAA9E9961A6BDE788"><enum>(B)</enum><header>Special rules</header><text>The amount under subparagraph (A)(ii) shall be determined—</text> <clause id="id0F0B62B3685C474DA86F929A84F102B3"><enum>(i)</enum><text>by taking into account base erosion tax benefits described in clauses (i) and (ii) of paragraph (2)(A), and</text> </clause> +<clause id="idAB553C827D6748CBAA8192C9AE2770B6"><enum>(ii)</enum><text>by not taking into account any deduction allowed under section 172, 245A, or 250 for the taxable year.</text> </clause></subparagraph></paragraph></subsection> <subsection id="idBCD1E2350313483BAE3D95ECDD8298E2"><enum>(d)</enum><header>Base erosion payment</header><text>For purposes of this section—</text> +<paragraph id="id51FFBCFC9C22492AAD58B1A4D97003C2"><enum>(1)</enum><header>In general</header><text>The term <term>base erosion payment</term> means any amount paid or accrued by the taxpayer to a foreign person which is a related party of the taxpayer and with respect to which a deduction is allowable under this chapter.</text> </paragraph> <paragraph id="id3CF9C561943145EAB6338CE8E3BFEA2D"><enum>(2)</enum><header>Purchase of depreciable property</header><text>Such term shall also include any amount paid or accrued by the taxpayer to a foreign person which is a related party of the taxpayer in connection with the acquisition by the taxpayer from such person of property of a character subject to the allowance of depreciation (or amortization in lieu of depreciation).</text> </paragraph> +<paragraph id="id1EBBFE9C027E42E38917E957CCB91926"><enum>(3)</enum><header>Certain payments to expatriated entities</header> +<subparagraph id="idFAF2CD0790B14BA9947D54AD2103BD3D"><enum>(A)</enum><header>In general</header><text>Such term shall also include any amount paid or accrued by the taxpayer with respect to a person described in subparagraph (B) which results in a reduction of the gross receipts of the taxpayer.</text> </subparagraph> <subparagraph id="idEE05C72CA4AD48BCA04009B1BEDB6C62"><enum>(B)</enum><header>Person described</header><text>A person is described in this subparagraph if such person is a—</text> +<clause id="id263A5CDA26DA4EC18D9B0BA9BCD35013"><enum>(i)</enum><text>surrogate foreign corporation which is a related party of the taxpayer, but only if such person first became a surrogate foreign corporation after November 9, 2017, or</text> </clause> <clause id="id31C4C9FC9FCD4BCEB120AC84A81AB6A0"><enum>(ii)</enum><text>foreign person which is a member of the same expanded affiliated group as the surrogate foreign corporation.</text> </clause></subparagraph> +<subparagraph id="id731A0F9E666C404CB70DFED52758F368"><enum>(C)</enum><header>Definitions</header><text>For purposes of this paragraph—</text> <clause id="id379E05CA06EB42EE99D74DFF0E0C8098"><enum>(i)</enum><header>Surrogate foreign corporation</header><text>The term <term>surrogate foreign corporation</term> has the meaning given such term by section 7874(a)(2) but does not include a foreign corporation treated as a domestic corporation under section 7874(b).</text> </clause> +<clause id="idEE392EF1DC6640EAB20627B708CBD2DC"><enum>(ii)</enum><header>Expanded affiliated group</header><text>The term <term>expanded affiliated group</term> has the meaning given such term by section 7874(c)(1).</text> </clause></subparagraph></paragraph> <paragraph id="idD8F246D48EF84CFA89A9585855BEE3CC"><enum>(4)</enum><header>Exception for certain amounts with respect to services</header><text>Paragraph (1) shall not apply to any amount paid or accrued by a taxpayer for services if—</text> +<subparagraph id="idE9201853F28146EE812A4296C04F524C"><enum>(A)</enum><text>such services are services which meet the requirements for eligibility for use of the services cost method under section 482 (determined without regard to the requirement that the services not contribute significantly to fundamental risks of business success or failure), and</text> </subparagraph> <subparagraph id="idD32C4979B9B64905AC15FEBFDEC16E40"><enum>(B)</enum><text>such amount constitutes the total services cost with no markup.</text> </subparagraph></paragraph></subsection> +<subsection id="idE0F6973D37FA44108B8A3C1801DE3951"><enum>(e)</enum><header>Applicable taxpayer</header><text>For purposes of this section—</text> <paragraph id="id0AFCFDDCCECF4FAD91A33DDB96A43869"><enum>(1)</enum><header>In general</header><text>The term <term>applicable taxpayer</term> means, with respect to any taxable year, a taxpayer—</text> +<subparagraph id="id0C7924A356A7431B98437323D29F4527"><enum>(A)</enum><text>which is a corporation other than a regulated investment company, a real estate investment trust, or an S corporation,</text> </subparagraph> <subparagraph id="id9FD7721EA88A487BAF8974261F59210E"><enum>(B)</enum><text>the average annual gross receipts of which for the 3-taxable-year period ending with the preceding taxable year are at least $500,000,000, and</text> </subparagraph> +<subparagraph id="idFECD8CA057784B35AC10954E7578679B"><enum>(C)</enum><text>the base erosion percentage (as determined under subsection (c)(4)) of which for the taxable year is 4 percent or higher.</text> </subparagraph></paragraph> <paragraph id="idD2F833B3D26943CC93EA7952D0BB5EC6"><enum>(2)</enum><header>Gross receipts</header> <subparagraph id="id0404F3CF2E79494F87A91E31A986CF39"><enum>(A)</enum><header>Special rule for foreign persons</header><text>In the case of a foreign person the gross receipts of which are taken into account for purposes of paragraph (1)(B), only gross receipts which are taken into account in determining income which is effectively connected with the conduct of a trade or business within the United States shall be taken into account. In the case of a taxpayer which is a foreign person, the preceding sentence shall not apply to the gross receipts of any United States person which are aggregated with the taxpayer's gross receipts by reason of paragraph (3).</text> </subparagraph> +<subparagraph id="id25BD43D834D2486687FA6CFE1C97768D"><enum>(B)</enum><header>Other rules made applicable</header><text>Rules similar to the rules of subparagraphs (B), (C), and (D) of section 448(c)(3) shall apply in determining gross receipts for purposes of this section.</text> </subparagraph></paragraph> <paragraph id="idE9B7C29B15924EB1989FAFA60D1EF0BB"><enum>(3)</enum><header>Aggregation rules</header><text>All persons treated as a single employer under subsection (a) of section 52 shall be treated as 1 person for purposes of this subsection and subsection (c)(4), except that in applying section 1563 for purposes of section 52, the exception for foreign corporations under section 1563(b)(2)(C) shall be disregarded.</text> </paragraph></subsection> +<subsection id="id483A7736596F4B8FA36DBAD458ADF20E"><enum>(f)</enum><header>Foreign Person</header><text>For purposes of this section, the term <term>foreign person</term> has the meaning given such term by section 6038A(c)(3).</text> </subsection> <subsection id="id39BCDE3901E1437DA19E8AC7424C50AA"><enum>(g)</enum><header>Related party</header><text>For purposes of this section—</text> +<paragraph id="id56C4404F71B849039BF28757F5BD83C3"><enum>(1)</enum><header>In general</header><text>The term <term>related party</term> means, with respect to any applicable taxpayer—</text> <subparagraph id="id6E9F8F64EA804FCC8A44B3F5BF8A217F"><enum>(A)</enum><text>any 25-percent owner of the taxpayer,</text> </subparagraph> +<subparagraph id="id16D93FFD2E4F44EB9B2FCD3D65DD66FE"><enum>(B)</enum><text>any person who is related (within the meaning of section 267(b) or 707(b)(1)) to the taxpayer or any 25-percent owner of the taxpayer, and</text> </subparagraph> <subparagraph id="idCA86C40DDDE84AE69FDAB8D9E09532C6"><enum>(C)</enum><text>any other person who is related (within the meaning of section 482) to the taxpayer.</text> </subparagraph></paragraph> +<paragraph id="id20AAD656BDEC4E8C84C58D722E7F1109"><enum>(2)</enum><header>25-percent owner</header><text>The term <term>25-percent owner</term> means, with respect to any corporation, any person who owns at least 25 percent of—</text> <subparagraph id="id15D3E409274E44A99EDBF712E579E085"><enum>(A)</enum><text>the total voting power of all classes of stock of a corporation entitled to vote, or</text> </subparagraph> +<subparagraph id="id535B5AD9D12F491A826FA041B57F265F"><enum>(B)</enum><text>the total value of all classes of stock of such corporation.</text> </subparagraph></paragraph> <paragraph commented="no" display-inline="no-display-inline" id="P848875357CB349269464B282E40475F9"><enum>(3)</enum><header display-inline="yes-display-inline">Section 318 to apply</header><text display-inline="yes-display-inline">Section 318 shall apply for purposes of paragraphs (1) and (2), except that—</text> +<subparagraph commented="no" display-inline="no-display-inline" id="P03743ACDBC78451A8C343BF671B40606"><enum>(A)</enum><text><quote>10 percent</quote> shall be substituted for <quote>50 percent</quote> in section 318(a)(2)(C), and</text> </subparagraph> <subparagraph commented="no" display-inline="no-display-inline" id="P73CFD7BCC6AC488E82C5FCBE5104C98C"><enum>(B)</enum><text>subparagraphs (A), (B), and (C) of section 318(a)(3) shall not be applied so as to consider a United States person as owning stock which is owned by a person who is not a United States person.</text> </subparagraph></paragraph></subsection> +<subsection commented="no" display-inline="no-display-inline" id="idD0D833C2D7DE4ABDB29FA51339312264"><enum>(h)</enum><header display-inline="yes-display-inline">Exception for certain payments made in the ordinary course of trade or business</header><text>For purposes of this section—</text> <paragraph commented="no" display-inline="no-display-inline" id="id872D053BDF41430EA90D46A93FD938C4"><enum>(1)</enum><header display-inline="yes-display-inline">In general</header><text display-inline="yes-display-inline">Except as provided in paragraph (3), any qualified derivative payment shall not be treated as a base erosion payment.</text> </paragraph> +<paragraph commented="no" display-inline="no-display-inline" id="id75AB2550A07843E094A98AFCECDA1446"><enum>(2)</enum><header>Qualified derivative payment</header> +<subparagraph commented="no" display-inline="no-display-inline" id="id6DB92A2519F741CB9641DDBAAA355229"><enum>(A)</enum><header>In general</header><text>The term <term>qualified derivative payment</term> means any payment made by a taxpayer pursuant to a derivative with respect to which the taxpayer—</text> <clause commented="no" display-inline="no-display-inline" id="id8D79B7387C7A4C9D817E26033A755D00"><enum>(i)</enum><text>recognizes gain or loss as if such derivative were sold for its fair market value on the last business day of the taxable year (and such additional times as required by this title or the taxpayer's method of accounting),</text> </clause> +<clause commented="no" display-inline="no-display-inline" id="idBDDB916F635545BE89B1A8C36E52A6C5"><enum>(ii)</enum><text>treats any gain or loss so recognized as ordinary, and</text> </clause> <clause commented="no" display-inline="no-display-inline" id="idD82BBE61595940CEBED0B970A0E36120"><enum>(iii)</enum><text>treats the character of all items of income, deduction, gain, or loss with respect to a payment pursuant to the derivative as ordinary.</text> </clause></subparagraph> +<subparagraph commented="no" display-inline="no-display-inline" id="idBDD8986DEA9640AD9D894648B4F7137A"><enum>(B)</enum><header>Reporting requirement</header><text>No payments shall be treated as qualified derivative payments under subparagraph (A) for any taxable year unless the taxpayer includes in the information required to be reported under section 6038B(b)(2) with respect to such taxable year such information as is necessary to identify the payments to be so treated and such other information as the Secretary determines necessary to carry out the provisions of this subsection.</text> </subparagraph></paragraph> <paragraph id="id9AC8E4CFE1C74976BB489AE40C5C0676"><enum>(3)</enum><header>Exceptions for payments otherwise treated as base erosion payments</header><text>This subsection shall not apply to any qualified derivative payment if—</text> +<subparagraph id="id2DC28AF9710549229637DACA5059B1FD"><enum>(A)</enum><text>the payment would be treated as a base erosion payment if it were not made pursuant to a derivative, including any interest, royalty, or service payment, or</text> </subparagraph> <subparagraph id="idC6ABD3054CE84B88AFE10079F2FA9C0A"><enum>(B)</enum><text>in the case of a contract which has derivative and nonderivative components, the payment is properly allocable to the nonderivative component.</text> </subparagraph></paragraph> +<paragraph id="id73B23EF4807149AE8598A5E375FD04BC"><enum>(4)</enum><header>Derivative defined</header><text>For purposes of this subsection—</text> <subparagraph id="id4364470A8F9D404CA0571DD2707F2E9F"><enum>(A)</enum><header>In general</header><text>The term <term>derivative</term> means any contract (including any option, forward contract, futures contract, short position, swap, or similar contract) the value of which, or any payment or other transfer with respect to which, is (directly or indirectly) determined by reference to one or more of the following:</text> +<clause commented="no" display-inline="no-display-inline" id="H71A18E94EE374524BE7391D5D83774B4"><enum>(i)</enum><text display-inline="yes-display-inline">Any share of stock in a corporation.</text> </clause> <clause commented="no" display-inline="no-display-inline" id="H6F84770624CD47B3A81303A47A8CD76A"><enum>(ii)</enum><text display-inline="yes-display-inline">Any evidence of indebtedness.</text> </clause> +<clause commented="no" display-inline="no-display-inline" id="idC1B272B22B604899947F80C0379CA731"><enum>(iii)</enum><text>Any commodity which is actively traded.</text> </clause> <clause id="HFBCC09F90D7947C4BB7340B3F9CEE153"><enum>(iv)</enum><text>Any currency.</text> </clause> +<clause id="HA373E1A79AE44E97AB37B583D7FE988F"><enum>(v)</enum><text>Any rate, price, amount, index, formula, or algorithm.</text> </clause></subparagraph> <subparagraph commented="no" display-inline="no-display-inline" id="HAF9F4F52194E4C31802C0A63E39ACCC8"><enum>(B)</enum><header display-inline="yes-display-inline">Treatment of American Depository Receipts and similar instruments</header><text display-inline="yes-display-inline">Except as otherwise provided by the Secretary, for purposes of this part, American depository receipts (and similar instruments) with respect to shares of stock in foreign corporations shall be treated as shares of stock in such foreign corporations.</text> </subparagraph></paragraph></subsection> +<subsection id="id6E3F1804807A4598AF2E695F9C191F28"><enum>(i)</enum><header>Regulations</header><text>The Secretary shall prescribe such regulations or other guidance as may be necessary or appropriate to carry out the provisions of this section, including regulations—</text> <paragraph id="idBD0AEF6BBB514750B6070B885A15C377"><enum>(1)</enum><text>providing for such adjustments to the application of this section as are necessary to prevent the avoidance of the purposes of this section, including through—</text> +<subparagraph id="id6E44B6DB9E384FA0B3D657C4D192A1B4"><enum>(A)</enum><text>the use of unrelated persons, conduit transactions, or other intermediaries, or</text> </subparagraph> <subparagraph id="id67C4F47A0B2349F0A0EB29E046FA69C0"><enum>(B)</enum><text>transactions or arrangements designed, in whole or in part—</text> +<clause id="idABC95221DF0049FB9FBB251734B48ADE"><enum>(i)</enum><text>to characterize payments otherwise subject to this section as payments not subject to this section, or</text> </clause> <clause id="id23FAC43A901041F4B3A3744694FB71A8"><enum>(ii)</enum><text>to substitute payments not subject to this section for payments otherwise subject to this section and</text> </clause></subparagraph></paragraph> +<paragraph id="id575E02DB45D94D1B943CDD079A748C1F"><enum>(2)</enum><text>for the application of subsection (g), including rules to prevent the avoidance of the exceptions under subsection (g)(3).</text></paragraph></subsection></section></part><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection id="id99A2B3B901CB4E3980FA30669F45F1B0"><enum>(b)</enum><header>Reporting requirements and penalties</header> <paragraph id="id58379FCD7E6B4607BC593AB510D24D23"><enum>(1)</enum><header>In general</header><text>Subsection (b) of <external-xref legal-doc="usc" parsable-cite="usc/26/6038A">section 6038A</external-xref> is amended to read as follows:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="id03DB9189741A40D38A19FBBAA15D9B86" reported-display-style="italic" style="OLC"> +<subsection commented="no" display-inline="no-display-inline" id="P89E2B431EBC847FFB6AE3AAFBF634E45"><enum>(b)</enum><header display-inline="yes-display-inline">Required information</header> +<paragraph commented="no" display-inline="no-display-inline" id="id39A20F83A9BF4272A02949DA0530C928"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">For purposes of subsection (a), the information described in this subsection is such information as the Secretary prescribes by regulations relating to—</text> <subparagraph commented="no" display-inline="no-display-inline" id="P9C839FD054724F44A795D2578EC69313"><enum>(A)</enum><text>the name, principal place of business, nature of business, and country or countries in which organized or resident, of each person which—</text> +<clause id="P8ECADB63B1F04B9F8F447CDD37CF3DF1"><enum>(i)</enum><text>is a related party to the reporting corporation, and</text> </clause> <clause id="P46C4CE7B7DE5461DBC500C50CEAFF857"><enum>(ii)</enum><text>had any transaction with the reporting corporation during its taxable year,</text> </clause></subparagraph> +<subparagraph commented="no" display-inline="no-display-inline" id="PD504AF456604426BBF1C3179153AAAF3"><enum>(B)</enum><text>the manner in which the reporting corporation is related to each person referred to in subparagraph (A), and</text> </subparagraph> <subparagraph commented="no" display-inline="no-display-inline" id="PE5F6C1D7FEA049D7AFB5E25153E00A26"><enum>(C)</enum><text>transactions between the reporting corporation and each foreign person which is a related party to the reporting corporation.</text> </subparagraph></paragraph> +<paragraph id="idBE7EEE8AD83F417E9532EAFDC3450B1D"><enum>(2)</enum><header>Additional information regarding base erosion payments</header><text>For purposes of subsection (a) and section 6038C, if the reporting corporation or the foreign corporation to whom section 6038C applies is an applicable taxpayer, the information described in this subsection shall include—</text> <subparagraph id="id5E52B428D3A24EC7B44287140D3AD6BA"><enum>(A)</enum><text>such information as the Secretary determines necessary to determine the base erosion minimum tax amount, base erosion payments, and base erosion tax benefits of the taxpayer for purposes of section 59A for the taxable year, and</text> </subparagraph> +<subparagraph id="id3FAD7DA254D045E5B9BFA3855206FAF4"><enum>(B)</enum><text>such other information as the Secretary determines necessary to carry out such section.</text> </subparagraph><continuation-text continuation-text-level="paragraph">For purposes of this paragraph, any term used in this paragraph which is also used in section 59A shall have the same meaning as when used in such section.</continuation-text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> <paragraph id="id17B76F5CCB2C4B7187134F7BDC75EE36"><enum>(2)</enum><header>Increase in penalty</header><text>Paragraphs (1) and (2) of section 6038A(d) are each amended by striking <quote>$10,000</quote> and inserting <quote>$25,000</quote>.</text> </paragraph></subsection> +<subsection id="idD4CBABDF7F1D4233A65F9DBDCF2BB3DA"><enum>(c)</enum><header>Disallowance of credits against base erosion tax</header><text>Paragraph (2) of <external-xref legal-doc="usc" parsable-cite="usc/26/26">section 26(b)</external-xref> is amended by inserting after subparagraph (A) the following new subparagraph:</text> <quoted-block changed="added" display-inline="no-display-inline" id="id98D2F4859DF5444AA53A7E59A56981E4" reported-display-style="italic" style="OLC"> <subparagraph id="id0F0B9DE6461D4C5EB792B726A29A351F"><enum>(B)</enum><text>section 59A (relating to base erosion and anti-abuse tax),</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection id="id9FFA9D8DE9DA47B293A6520CF19A05A2"><enum>(d)</enum><header>Conforming amendments</header> +<paragraph id="id43AF57DB54884ABA9AE475A67DEB356D"><enum>(1)</enum><text>The table of parts for subchapter A of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> is amended by adding after the item relating to part VI the following new item:</text> <quoted-block changed="added" id="id8b009afd-3f4e-4cdb-bf89-c73766e1657e" reported-display-style="italic" style="OLC"> <toc changed="added" reported-display-style="italic"> <toc-entry level="section">Part VII. Base erosion and anti-abuse tax</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> <paragraph id="idEF6A382F3CF94C9A9B254388221C2C07"><enum>(2)</enum><text>Paragraph (1) of section 882(a), as amended by this Act, is amended by inserting <quote> or 59A,</quote> after <quote>section 11,</quote>.</text> </paragraph> +<paragraph id="idCF9FD0A906164F0FB719345C59AAD6CB"><enum>(3)</enum><text>Subparagraph (A) of section 6425(c)(1), as amended by <external-xref legal-doc="usc" parsable-cite="usc/26/13001">section 13001,</external-xref> is amended to read as follows:</text> <quoted-block changed="added" display-inline="no-display-inline" id="id42BD0E0B8C874B02923FE746154BED39" reported-display-style="italic" style="OLC"> <subparagraph id="id98EC36E9965946D5ABFE9079659EA767"><enum>(A)</enum><text>the sum of—</text> +<clause commented="no" id="idF527C802F54C462DA005124EAD975953"><enum>(i)</enum><text>the tax imposed by section 11, or subchapter L of chapter 1, whichever is applicable, plus</text> </clause> <clause id="id3A35E9C397564F538622D5651BE4C61A"><enum>(ii)</enum><text>the tax imposed by section 59A, over</text></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph> +<paragraph id="id78BA641D07224194AE2AAC4D8AAF3FAF"><enum>(4)</enum> +<subparagraph commented="no" display-inline="yes-display-inline" id="id2BD20807F7D3457EB7469E7B4D79DDDE"><enum>(A)</enum><text>Subparagraph (A) of section 6655(g)(1), as amended by <external-xref legal-doc="usc" parsable-cite="usc/26/13001">section 13001,</external-xref> is amended by striking <quote>plus</quote> at the end of clause (i), by redesignating clause (ii) as clause (iii), and by inserting after clause (i) the following new clause:</text> <quoted-block changed="added" display-inline="no-display-inline" id="id893C2CA8306F48AE9BA6373420B0D99C" reported-display-style="italic" style="OLC"> <clause id="idB6B09D988C4C4D148F5687F4B7BC3145"><enum>(ii)</enum><text>the tax imposed by section 59A, plus</text></clause><after-quoted-block>.</after-quoted-block></quoted-block> </subparagraph> +<subparagraph changed="added" id="id88A97B2CC12A4B5292D49A7E967B0B45" indent="up1" reported-display-style="italic"><enum>(B)</enum><text>Subparagraphs (A)(i) and (B)(i) of section 6655(e)(2), as amended by section 13001, are each amended by inserting <quote>and modified taxable income</quote> after <quote>taxable income</quote>.</text> </subparagraph> <subparagraph changed="added" id="id16C86A5F660E404C98AA46B24A04EC3B" indent="up1" reported-display-style="italic"><enum>(C)</enum><text>Subparagraph (B) of <external-xref legal-doc="usc" parsable-cite="usc/26/6655">section 6655(e)(2)</external-xref> is amended by adding at the end the following new clause:</text> +<quoted-block changed="added" display-inline="no-display-inline" id="id8884D338C32445BF981D17A92B4535B6" reported-display-style="italic" style="OLC"> +<clause id="idB494292750B14171B528F35E28C704FE"><enum>(iii)</enum><header>Modified taxable income</header><text>The term <term>modified taxable income</term> has the meaning given such term by section 59A(c)(1).</text></clause><after-quoted-block>.</after-quoted-block></quoted-block> </subparagraph></paragraph></subsection> <subsection id="id2257E377C27D444AAE14A73933DAADD7"><enum>(e)</enum><header>Effective date</header><text>The amendments made by this section shall apply to base erosion payments (as defined in <external-xref legal-doc="usc" parsable-cite="usc/26/59A">section 59A(d)</external-xref> of the Internal Revenue Code of 1986, as added by this section) paid or accrued in taxable years beginning after December 31, 2017.</text> </subsection></section></part> +<part commented="no" id="id5284A192331D4CB9997FFB57373E5E1A"><enum>III</enum><header>Other provisions</header> +<section id="H58AFC7F7C6014A6EBF3C8373B119D084"><enum>14501.</enum><header>Restriction on insurance business exception to passive foreign investment company rules</header> +<subsection id="HE139E96D287D4A4C9B4D98E21F4AF788"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/1297">Section 1297(b)(2)(B)</external-xref> is amended to read as follows:</text> <quoted-block changed="added" display-inline="no-display-inline" id="HFAE92EF2536E4332B1740BCE8EF5D47C" reported-display-style="italic" style="OLC"> <subparagraph id="H4C0E2B5DF9164BC3A4EE491A4669B4C6"><enum>(B)</enum><text display-inline="yes-display-inline">derived in the active conduct of an insurance business by a qualifying insurance corporation (as defined in subsection (f)),</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection id="HD11037C8F5164E95BCA76BE982E0387C"><enum>(b)</enum><header>Qualifying insurance corporation defined</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/1297">Section 1297</external-xref> is amended by adding at the end the following new subsection:</text> <quoted-block changed="added" display-inline="no-display-inline" id="idDAB963CDDE2B4C5794AE868227EE0C24" reported-display-style="italic" style="OLC"> <subsection id="idBD760938E13148CA8B64B3764E004ACE"><enum>(f)</enum><header>Qualifying insurance corporation</header><text>For purposes of subsection (b)(2)(B)—</text> +<paragraph id="idD585785AAC584847B1385F9F68510A01"><enum>(1)</enum><header>In general</header><text>The term <term>qualifying insurance corporation</term> means, with respect to any taxable year, a foreign corporation—</text> <subparagraph id="H1B59034A0B614E9BBF9300A366D2E00E"><enum>(A)</enum><text>which would be subject to tax under subchapter L if such corporation were a domestic corporation, and</text> </subparagraph> +<subparagraph id="HB9CD43E5D5B74D00AAB4B0B9F378EF91"><enum>(B)</enum><text display-inline="yes-display-inline">the applicable insurance liabilities of which constitute more than 25 percent of its total assets, determined on the basis of such liabilities and assets as reported on the corporation’s applicable financial statement for the last year ending with or within the taxable year.</text> </subparagraph></paragraph> <paragraph id="id8428DFE8F2D04AFDB5F8FF7B39CFFC0C"><enum>(2)</enum><header>Alternative facts and circumstances test for certain corporations</header><text>If a corporation fails to qualify as a qualified insurance corporation under paragraph (1) solely because the percentage determined under paragraph (1)(B) is 25 percent or less, a United States person that owns stock in such corporation may elect to treat such stock as stock of a qualifying insurance corporation if—</text> +<subparagraph id="id8A1A59CE94614AB0852ED81D31328139"><enum>(A)</enum><text>the percentage so determined for the corporation is at least 10 percent, and</text> </subparagraph> <subparagraph id="id0E1EC9F70F9540A9AE5785D733B991ED"><enum>(B)</enum><text>under regulations provided by the Secretary, based on the applicable facts and circumstances—</text> +<clause id="idF7EB69063D36425F89687B6EF427EA3A"><enum>(i)</enum><text>the corporation is predominantly engaged in an insurance business, and</text> </clause> <clause id="id31187D1CE8C441C6918B18701CDD451A"><enum>(ii)</enum><text>such failure is due solely to runoff-related or rating-related circumstances involving such insurance business.</text> </clause></subparagraph></paragraph> +<paragraph id="H2332CD0961EF45FD8EB436BEB12F0AD7"><enum>(3)</enum><header>Applicable insurance liabilities</header><text display-inline="yes-display-inline">For purposes of this subsection—</text> <subparagraph id="HAE59EF8FC9774FDE8441150EE2A2CD16"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">The term <term>applicable insurance liabilities</term> means, with respect to any life or property and casualty insurance business—</text> +<clause id="H42DAAA4C20094E9BB6ECA2B1F2F9E00F"><enum>(i)</enum><text>loss and loss adjustment expenses, and</text> </clause> <clause id="HFB32F5AA635F4A69B3E4537E5CEF6116"><enum>(ii)</enum><text>reserves (other than deficiency, contingency, or unearned premium reserves) for life and health insurance risks and life and health insurance claims with respect to contracts providing coverage for mortality or morbidity risks.</text> </clause></subparagraph> +<subparagraph id="id590568CADE46468BA0949B343B0C6DDE"><enum>(B)</enum><header>Limitations on amount of liabilities</header><text>Any amount determined under clause (i) or (ii) of subparagraph (A) shall not exceed the lesser of such amount—</text> <clause id="id1531E5A4393F406F846D9DC4093FD22E"><enum>(i)</enum><text>as reported to the applicable insurance regulatory body in the applicable financial statement described in paragraph (4)(A) (or, if less, the amount required by applicable law or regulation), or</text> </clause> +<clause id="id8FA214BC362748D1A0D43E4C51CE425C"><enum>(ii)</enum><text>as determined under regulations prescribed by the Secretary.</text> </clause></subparagraph></paragraph> <paragraph id="id78F8834F83304D8EB37E1CE7F977DEEF"><enum>(4)</enum><header>Other definitions and rules</header><text>For purposes of this subsection—</text> +<subparagraph id="H8DDBCDCCDDC24C1B8315B99BBC729827"><enum>(A)</enum><header>Applicable financial statement</header><text>The term <term>applicable financial statement</term> means a statement for financial reporting purposes which—</text> <clause id="H0E020ACD23684F1D9FF39C0FCA9AC0D6"><enum>(i)</enum><text>is made on the basis of generally accepted accounting principles,</text> </clause> +<clause id="H9081EE098E8A4F0298C71A3B9F77ED4B"><enum>(ii)</enum><text>is made on the basis of international financial reporting standards, but only if there is no statement that meets the requirement of clause (i), or</text> </clause> <clause id="H97D026A66DBB404D89B45F4663F164B8"><enum>(iii)</enum><text>except as otherwise provided by the Secretary in regulations, is the annual statement which is required to be filed with the applicable insurance regulatory body, but only if there is no statement which meets the requirements of clause (i) or (ii).</text> </clause></subparagraph> +<subparagraph id="idAF1BE0D3179F4CE99CFD082543AFEA2E"><enum>(B)</enum><header>Applicable insurance regulatory body</header><text>The term <term>applicable insurance regulatory body</term> means, with respect to any insurance business, the entity established by law to license, authorize, or regulate such business and to which the statement described in subparagraph (A) is provided.</text></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection commented="no" display-inline="no-display-inline" id="H44EE2C816CAB4D92908CEEDE8EB592AE"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2017.</text> </subsection></section> +<section id="idAFB0324AFC574A29BD709FF5DA1E341A"><enum>14502.</enum><header>Repeal of fair market value method of interest expense apportionment</header> +<subsection id="id8E0A2C2E55374D9992E9139A20610E35"><enum>(a)</enum><header>In general</header><text>Paragraph (2) of <external-xref legal-doc="usc" parsable-cite="usc/26/864">section 864(e)</external-xref> is amended to read as follows:</text> <quoted-block changed="added" display-inline="no-display-inline" id="id856988B109BC4CFBB557F716E86F2B6A" reported-display-style="italic" style="OLC"> <paragraph id="id40730E08E274419781B8BA3CBE415057"><enum>(2)</enum><header>Gross income and fair market value methods may not be used for interest</header><text>All allocations and apportionments of interest expense shall be determined using the adjusted bases of assets rather than on the basis of the fair market value of the assets or gross income.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> +<subsection commented="no" display-inline="no-display-inline" id="idABFBFB1D7A8043A8B59E2D9CDBA00C55"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to taxable years beginning after December 31, 2017.</text> </subsection></section> <section id="id4EC958E31BF54255BAA99BBFC4A0D43A"><enum>14503.</enum><header>Modification to source rules involving possessions</header> <subsection id="id70a52b8f3aaa4b8b9b7f60b487f2f036"><enum>(a)</enum><header>In general</header><text>Subsection (b)(2) of <external-xref legal-doc="usc" parsable-cite="usc/26/937">Section 937</external-xref> of the Internal Revenue Code of 1986 is amended by inserting <quote>, but only to the extent such income is attributable to an office or fixed place of business within the United States (determined under the rules of Section 864(c)(5))</quote> before the period at the end.</text> </subsection> +<subsection id="id3f2dbf399a7b4808b627ff8ebd833e87"><enum>(b)</enum><header>Source rules for personal property sales</header><text>Subsection (j)(3) of <external-xref legal-doc="usc" parsable-cite="usc/26/865">section 865</external-xref> of the Internal Revenue Code of 1986 is amended by inserting <quote>932,</quote> after <quote>931,</quote>.</text> </subsection> <subsection id="idB20F4BFA0DA84955BE4CADB0E9F6E7FC"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2018.</text> </subsection></section></part></subtitle> +<enum>II</enum> +<section id="id8aa4543931084e6b9c803c35faf2fef5"><enum>20001.</enum><header>Oil and gas program</header> +<subsection id="id142fcf6653394ffc81388d88a55a37f8"><enum>(a)</enum><header>Definitions</header><text>In this section:</text> <paragraph id="id070f13daa01149399e4a0151a880322c"><enum>(1)</enum><header>Coastal Plain</header><text>The term <term>Coastal Plain</term> means the area identified as the 1002 Area on the plates prepared by the United States Geological Survey entitled <quote>ANWR Map – Plate 1</quote> and <quote>ANWR Map – Plate 2</quote>, dated October 24, 2017, and on file with the United States Geological Survey and the Office of the Solicitor of the Department of the Interior.</text> </paragraph> +<paragraph id="idEF4C1376C673451585F07982D2699998"><enum>(2)</enum><header>Secretary</header><text>The term <term>Secretary</term> means the Secretary of the Interior, acting through the Bureau of Land Management.</text> </paragraph></subsection> <subsection id="idde3cef488f004fab9b35e044c91371d3"><enum>(b)</enum><header>Oil and gas program</header> <paragraph id="idDFBCA193C2E74A49B027F76AAF81FF0B"><enum>(1)</enum><header>In general</header><text>Section 1003 of the Alaska National Interest Lands Conservation Act (<external-xref legal-doc="usc" parsable-cite="usc/16/3143">16 U.S.C. 3143</external-xref>) shall not apply to the Coastal Plain.</text> </paragraph> +<paragraph id="idaa78d7c7ca734327a5d11af2310052e3"><enum>(2)</enum><header>Establishment</header> +<subparagraph id="id0248590A48B1402A92398960B96B4AC5"><enum>(A)</enum><header>In general</header><text>The Secretary shall establish and administer a competitive oil and gas program for the leasing, development, production, and transportation of oil and gas in and from the Coastal Plain.</text> </subparagraph> <subparagraph id="id2B4E309AFA544DFE9D0CFBC51F93D42B"><enum>(B)</enum><header>Purposes</header><text>Section 303(2)(B) of the Alaska National Interest Lands Conservation Act (<external-xref legal-doc="public-law" parsable-cite="pl/96/487">Public Law 96–487</external-xref>; 94 Stat. 2390) is amended—</text> +<clause id="id53AACC8F9D8B4E62B9AEE95F0C65ECC8"><enum>(i)</enum><text>in clause (iii), by striking <quote>and</quote> at the end;</text> </clause> <clause id="idCF4A6D34158C41F798CD04147CF32DAB"><enum>(ii)</enum><text>in clause (iv), by striking the period at the end and inserting <quote>; and</quote>; and</text> </clause> +<clause id="idDB7F314FC7A544E4A0C0A296800B0987"><enum>(iii)</enum><text>by adding at the end the following:</text> <quoted-block changed="added" display-inline="no-display-inline" id="idAB5DF62330FF439E934A67075581B715" reported-display-style="italic" style="OLC"> <clause id="id6C659417DCE94501AF8DAF0937AF2034"><enum>(v)</enum><text>to provide for an oil and gas program on the Coastal Plain.</text></clause><after-quoted-block>.</after-quoted-block></quoted-block> </clause></subparagraph></paragraph> +<paragraph id="ida4172202b6814e488d73a306308e23a3"><enum>(3)</enum><header>Management</header><text>Except as otherwise provided in this section, the Secretary shall manage the oil and gas program on the Coastal Plain in a manner similar to the administration of lease sales under the Naval Petroleum Reserves Production Act of 1976 (<external-xref legal-doc="usc" parsable-cite="usc/42/6501">42 U.S.C. 6501</external-xref> et seq.) (including regulations).</text> </paragraph> <paragraph id="id3cb7f3fedc4840f0a08dd8f3a096a256"><enum>(4)</enum><header>Royalties</header><text>Notwithstanding the Mineral Leasing Act (<external-xref legal-doc="usc" parsable-cite="usc/30/181">30 U.S.C. 181</external-xref> et seq.), the royalty rate for leases issued pursuant to this section shall be 16.67 percent.</text> </paragraph> +<paragraph id="id557052048b1d45f59f97d75314a6528e"><enum>(5)</enum><header>Receipts</header><text>Notwithstanding the Mineral Leasing Act (<external-xref legal-doc="usc" parsable-cite="usc/30/181">30 U.S.C. 181</external-xref> et seq.), of the amount of adjusted bonus, rental, and royalty receipts derived from the oil and gas program and operations on Federal land authorized under this section—</text> <subparagraph id="idC9738E6297FE4CFD8D8759D9A526009E"><enum>(A)</enum><text>50 percent shall be paid to the State of Alaska; and</text> </subparagraph> +<subparagraph id="idEF3C2B9A32C34F19BB60E64AA97188BE"><enum>(B)</enum><text>the balance shall be deposited into the Treasury as miscellaneous receipts.</text> </subparagraph></paragraph></subsection> <subsection id="id3319e223cd034dd4a4e0d34a2606c542"><enum>(c)</enum><header>2 lease sales within 10 years</header> <paragraph id="ide4c1649e87ec4d4bb01ddc611ced0991"><enum>(1)</enum><header>Requirement</header> <subparagraph id="id0f55ef1a2ed74e8db95ec486497af543"><enum>(A)</enum><header>In general</header><text>Subject to subparagraph (B), the Secretary shall conduct not fewer than 2 lease sales area-wide under the oil and gas program under this section by not later than 10 years after the date of enactment of this Act.</text> </subparagraph> +<subparagraph id="ide12f90cc6e304571948181b8d58bfa60"><enum>(B)</enum><header>Sale acreages; schedule</header> +<clause id="id39E368DFF5F54D82A9F0FADACD7F6DD0"><enum>(i)</enum><header>Acreages</header><text>The Secretary shall offer for lease under the oil and gas program under this section—</text> <subclause id="id5C91FF77FC9548E19386E9EA604E7034"><enum>(I)</enum><text>not fewer than 400,000 acres area-wide in each lease sale; and</text> </subclause> +<subclause id="idfbbda27ab47846d4a8a248ba6d0b6028"><enum>(II)</enum><text>those areas that have the highest potential for the discovery of hydrocarbons.</text> </subclause></clause> <clause id="id0b3daeaeb201450bb391222bdc090084"><enum>(ii)</enum><header>Schedule</header><text>The Secretary shall offer—</text> +<subclause id="id6E9CB0C8C9B444F5BF521CE72D238BDE"><enum>(I)</enum><text>the initial lease sale under the oil and gas program under this section not later than 4 years after the date of enactment of this Act; and</text> </subclause> <subclause id="id02de32a99b71451dbbb314542b57b0ab"><enum>(II)</enum><text>a second lease sale under the oil and gas program under this section not later than 7 years after the date of enactment of this Act.</text> </subclause></clause></subparagraph></paragraph> +<paragraph id="id6da2dcf15fd04a40b15718f79d04b47f"><enum>(2)</enum><header>Rights-of-way</header><text>The Secretary shall issue any rights-of-way or easements across the Coastal Plain for the exploration, development, production, or transportation necessary to carry out this section.</text> </paragraph> <paragraph commented="no" display-inline="no-display-inline" id="id9f496a3e4aff45018b4ff4047796954f"><enum>(3)</enum><header>Surface development</header><text>In administering this section, the Secretary shall authorize up to 2,000 surface acres of Federal land on the Coastal Plain to be covered by production and support facilities (including airstrips and any area covered by gravel berms or piers for support of pipelines) during the term of the leases under the oil and gas program under this section.</text> </paragraph></subsection></section> +<section id="id0FA6CAC33DF44FA884B5031E5F6951AE"><enum>20002.</enum><header>Limitations on amount of distributed qualified outer Continental Shelf revenues</header><text display-inline="no-display-inline">Section 105(f)(1) of the Gulf of Mexico Energy Security Act of 2006 (<external-xref legal-doc="usc" parsable-cite="usc/43/1331">43 U.S.C. 1331</external-xref> note; <external-xref legal-doc="public-law" parsable-cite="pl/109/432">Public Law 109–432</external-xref>) is amended by striking <quote>exceed $500,000,000 for each of fiscal years 2016 through 2055.</quote> and inserting the following: “exceed—</text> <quoted-block changed="added" display-inline="no-display-inline" id="idB49402EAF68D4D2D933D9C10BE1FF927" reported-display-style="italic" style="OLC"> <subparagraph id="id0D63439A2BC44D77BB8BA7B714BE7AEC"><enum>(A)</enum><text display-inline="yes-display-inline">$500,000,000 for each of fiscal years 2016 through 2019;</text> </subparagraph> +<subparagraph id="id992F3F60AD33455F9EA772C3F6F89C21"><enum>(B)</enum><text>$650,000,000 for each of fiscal years 2020 and 2021; and</text> </subparagraph> <subparagraph id="id1A83AAA689B04E6BB3FA3F998EAB1FAD"><enum>(C)</enum><text>$500,000,000 for each of fiscal years 2022 through 2055.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block> </section> +<section id="id30f7e01a3cd946b0ad5e5c3bf82cd105"><enum>20003.</enum><header>Strategic Petroleum Reserve drawdown and sale</header> +<subsection id="id23e89eea64354d0ab6c31cab174a000e"><enum>(a)</enum><header>Drawdown and sale</header> +<paragraph id="idaef7f401dca142798e09b70386bf378f"><enum>(1)</enum><header>In general</header><text>Notwithstanding section 161 of the Energy Policy and Conservation Act (<external-xref legal-doc="usc" parsable-cite="usc/42/6241">42 U.S.C. 6241</external-xref>), except as provided in subsections (b) and (c), the Secretary of Energy shall draw down and sell from the Strategic Petroleum Reserve 7,000,000 barrels of crude oil during the period of fiscal years 2026 through 2027.</text> </paragraph> <paragraph id="id0d7619306570437eb89fa5c93ff3483c"><enum>(2)</enum><header>Deposit of amounts received from sale</header><text>Amounts received from a sale under paragraph (1) shall be deposited in the general fund of the Treasury during the fiscal year in which the sale occurs.</text> </paragraph></subsection> +<subsection id="ida7eb8d131beb4a15b3fb810d454b3695"><enum>(b)</enum><header>Emergency protection</header><text>The Secretary of Energy shall not draw down and sell crude oil under subsection (a) in a quantity that would limit the authority to sell petroleum products under subsection (h) of section 161 of the Energy Policy and Conservation Act (<external-xref legal-doc="usc" parsable-cite="usc/42/6241">42 U.S.C. 6241</external-xref>) in the full quantity authorized by that subsection.</text> </subsection> <subsection id="idC3E72CBA59CF46388C92BEC8C3701ECA"><enum>(c)</enum><header>Limitation</header><text>The Secretary of Energy shall not drawdown or conduct sales of crude oil under subsection (a) after the date on which a total of $600,000,000 has been deposited in the general fund of the Treasury from sales authorized under that subsection.</text></subsection></section> +Secretary + + diff --git a/tests/corpus/117-s-2938/5_engrossed-amendment-senate.pdf b/tests/corpus/117-s-2938/5_engrossed-amendment-senate.pdf new file mode 100644 index 00000000..547aba6f Binary files /dev/null and b/tests/corpus/117-s-2938/5_engrossed-amendment-senate.pdf differ diff --git a/tests/corpus/117-s-2938/5_engrossed-amendment-senate.xml b/tests/corpus/117-s-2938/5_engrossed-amendment-senate.xml new file mode 100644 index 00000000..0e6a4e9b --- /dev/null +++ b/tests/corpus/117-s-2938/5_engrossed-amendment-senate.xml @@ -0,0 +1,16 @@ + + + + + +117 S2938 EAS: Bipartisan Safer Communities Act +U.S. Senate +2022-06-24 +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. + + + +117th CONGRESS2d SessionS. 2938In the Senate of the United States,June 23, 2022.Senate Amendments to House Amendment:
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      That the Senate agree to the amendment of the House of Representatives to the bill (S. 2938) entitled An Act to designate the United States Courthouse and Federal Building located at 111 North Adams Street in Tallahassee, Florida, as the ‘Joseph Woodrow Hatchett United States Courthouse and Federal Building’, and for other purposes., with the following
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In lieu of the matter proposed to be inserted, insert the following:
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      1.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Joseph Woodrow Hatchett United States Courthouse and Federal Building
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      (a)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Designation
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The United States Courthouse and Federal Building located at 111 North Adams Street in Tallahassee, Florida, shall be known and designated as the Joseph Woodrow Hatchett United States Courthouse and Federal Building.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      (b)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      References
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Any reference in a law, map, regulation, document, paper, or other record of the United States to the United States Courthouse and Federal Building referred to in subsection (a) shall be deemed to be a reference to the Joseph Woodrow Hatchett United States Courthouse and Federal Building.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      2.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Lynn C. Woolsey Post Office Building
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      (a)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Designation
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The facility of the United States Postal Service located at 120 4th Street in Petaluma, California, shall be known and designated as the Lynn C. Woolsey Post Office Building.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      (b)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      References
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Any reference in a law, map, regulation, document, paper, or other record of the United States to the facility referred to in subsection (a) shall be deemed to be a reference to the Lynn C. Woolsey Post Office Building.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      3.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Short title; table of contents
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      (a)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Short title
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      This Act may be cited as the Bipartisan Safer Communities Act.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      (b)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Table of contents
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The table of contents for this Act is as follows:Sec. 1. Joseph Woodrow Hatchett United States Courthouse and Federal Building.Sec. 2. Lynn C. Woolsey Post Office Building.Sec. 3. Short title; table of contents.DIVISION A—Mental health and firearms provisionsTITLE I—Children and family mental health servicesSec. 11001. Expansion of community mental health services demonstration program.Sec. 11002. Medicaid and telehealth.Sec. 11003. Supporting access to health care services in schools.Sec. 11004. Review of State implementation of early and periodic screening, diagnostic, and treatment services.Sec. 11005. Pediatric mental health care access grants.TITLE II—FirearmsSec. 12001. Juvenile records.Sec. 12002. Defining engaged in the business.Sec. 12003. Use of Byrne grants for implementation of State crisis intervention programs.Sec. 12004. Stop Illegal Trafficking in Firearms Act.Sec. 12005. Misdemeanor crime of domestic violence.TITLE III—Other mattersSubtitle A—Extension of moratoriumSec. 13101. Extension of moratorium on implementation of rule relating to eliminating the anti-kickback statute safe harbor protection for prescription drug rebates.Subtitle B—Medicare Improvement FundSec. 13201. Medicare Improvement Fund.Subtitle C—Luke and Alex School Safety Act of 2022Sec. 13301. Short title.Sec. 13302. Federal Clearinghouse on School Safety Evidence-based Practices.Sec. 13303. Notification of clearinghouse.Sec. 13304. Grant program review.Sec. 13305. Rules of construction.Subtitle D—Amendment on ESEA FundingSec. 13401. Amendment on ESEA funding.DIVISION B—APPROPRIATIONS
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      A
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Mental health and firearms provisions
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      <enum>I</enum><header>Children and family mental health services</header><section id="idE65CE7CA80434F8C95934DBB9055990C"><enum>11001.</enum><header>Expansion of community mental health services demonstration program</header><text display-inline="no-display-inline">Section 223 of the Protecting Access to Medicare Act of 2014 (<external-xref legal-doc="usc" parsable-cite="usc/42/1396a">42 U.S.C. 1396a</external-xref> note) is amended—</text><paragraph id="idDDCD4E3325A949E7B8546E4ED6233264"><enum>(1)</enum><text display-inline="yes-display-inline">in subsection (c), by adding at the end the following new paragraph:</text><quoted-block id="id4F8907A6E1CF4CC6B2309E54C0F39504" style="OLC" act-name="" changed="added" reported-display-style="italic"><paragraph id="id6EB63C43986C4BCBA560FC8DDBEA8B04"><enum>(3)</enum><header>Additional planning grants for States</header><text>In addition to the planning grants awarded under paragraph (1), as soon as practicable after the date of enactment of this paragraph, the Secretary shall award planning grants to States (other than States selected to conduct demonstration programs under paragraph (1) or (8) of subsection (d)) to develop proposals to participate in time-limited demonstration programs described in subsection (d) so that, beginning July 1, 2024, and every 2 years thereafter, up to 10 additional States may participate in the demonstration programs described in subsection (d) in accordance with paragraph (9) of that subsection.</text></paragraph><after-quoted-block>;</after-quoted-block></quoted-block></paragraph><paragraph id="id59C486DDE40F4788B305DA7B7568715C"><enum>(2)</enum><text display-inline="yes-display-inline">in subsection (d)—</text><subparagraph id="id24D5022AF1604DC798E5B4930A1BC230"><enum>(A)</enum><text>in paragraph (3)— </text><clause id="id624FAF18CBC1451F899440082903F286"><enum>(i)</enum><text>by striking <quote>September 30, 2023</quote> and inserting <quote>September 30, 2025</quote>; and</text></clause><clause id="id715A545413E344B49FEB9AD81B274FB3"><enum>(ii)</enum><text>by striking <quote>Subject to paragraph (8)</quote> and inserting <quote>Subject to paragraphs (8) and (9)</quote>; </text></clause></subparagraph><subparagraph id="id2A57ED647E8C4C39BFB0059BB7FBFF00"><enum>(B)</enum><text>in paragraph (5)—</text><clause id="id2C252C4E50564057AD227D30D981B432" commented="no"><enum>(i)</enum><text>in subparagraph (B), in the matter preceding clause (i), by striking <quote>that is furnished</quote> and inserting <quote>that is furnished by a State participating in an ongoing demonstration program under this subsection</quote>;</text></clause><clause id="id1F08E3DB7C8B4E45BAF1B2717D934586"><enum>(ii)</enum><text>in subparagraph (C)(iii)—</text><subclause id="id2BD229B2E54C4FDAAEF8263B1572DB15"><enum>(I)</enum><text>in subclause (I), by striking <quote>September 30, 2023; and</quote> and inserting <quote>September 30, 2025;</quote>;</text></subclause><subclause id="id4A93D697944746E5A1897AE4F4CD0B97"><enum>(II)</enum><text>in subclause (II), by striking <quote>under paragraph (8)</quote> and all that follows through the period and inserting <quote>under paragraph (8), during the first 24 fiscal quarter period (or any portion of such period) that the State participates in the demonstration program; and</quote>; and</text></subclause><subclause id="idCF63FBF1711A4530B4ED8727B8DFEA9C"><enum>(III)</enum><text>by adding at the end the following new subclause:</text><quoted-block id="id658C3F639F5E400E9FADAF8F606C0C5A" style="OLC" act-name="" changed="added" reported-display-style="italic"><subclause id="id2AA5FFE63B0E42369D775442F6C585D2"><enum>(III)</enum><text>in the case of a State selected to participate in the demonstration program under paragraph (9), during the first 16 fiscal quarter period (or any portion of such period) that the State participates in the demonstration program.</text></subclause><after-quoted-block>; and</after-quoted-block></quoted-block></subclause></clause><clause id="id53BD140B3D5947849D1665D28263B6E4" commented="no"><enum>(iii)</enum><text>by adding at the end the following:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id23B706677F2D4BDD8192276A76DC3ECC" changed="added" reported-display-style="italic"><subparagraph id="idF62B93E3BBEC4237BB814683695D6520" commented="no"><enum>(D)</enum><header>Rule of construction</header><text>Nothing in this section shall be construed as prohibiting a State that participated in a demonstration program under this subsection that has ended from receiving Federal financial participation under title XIX of the Social Security Act for amounts expended by the State under a State plan under such title (or a waiver of such plan) for providing medical assistance for items and services, and carrying out activities, including continuing to pay for services under the prospective payment system established under subsection (c), that were provided or carried out by the State under the demonstration program, to the extent such financial participation is otherwise available under such title.</text></subparagraph><after-quoted-block>;</after-quoted-block></quoted-block></clause></subparagraph><subparagraph id="idbe59d98cf5f34afea082bda8c88135d6"><enum>(C)</enum><text>in paragraph (7)—</text><clause id="id699b21c9ce0f4766bbbc9afb493f2cc2"><enum>(i)</enum><text>in subparagraph (A), by inserting <quote>through the year in which the last demonstration under this section ends</quote> after <quote>annually thereafter</quote>;</text></clause><clause id="id1d0b3921d16d4c19abbc9e4c05a1f80c"><enum>(ii)</enum><text>in subparagraph (B)—</text><subclause id="id9910923336ff40b0bf999fa2844414c5"><enum>(I)</enum><text>by striking <quote>December 31, 2021</quote> and inserting <quote>September 30, 2025</quote>; and</text></subclause><subclause id="id42cbc937f2fc4cb9b6be65ef9a7c12ce"><enum>(II)</enum><text>by adding at the end the following new sentence: <quote>Such recommendations shall include data collected after 2019, where feasible.</quote>; and</text></subclause></clause><clause id="id9cb0ba343db940699a266bb4a57e0347"><enum>(iii)</enum><text>by adding at the end the following new subparagraph:</text><quoted-block style="OLC" display-inline="no-display-inline" id="idec0d2b4fdc0841cbaf8ba9456e953b1a" changed="added" reported-display-style="italic"><subparagraph id="id9c06ac693c744189922ccb30bbe68564"><enum>(C)</enum><header>Final evaluation</header><text>Not later than 24 months after all demonstration programs under this section have ended, the Secretary shall submit to Congress a final evaluation of such programs.</text></subparagraph><after-quoted-block>; </after-quoted-block></quoted-block></clause></subparagraph><subparagraph id="id93D7DEF2A3BF4FF9A2C0C1582187F017"><enum>(D)</enum><text>in paragraph (8)(A), by striking <quote>2 years</quote> and all that follows through the period and inserting <quote>6 years.</quote>; and</text></subparagraph><subparagraph id="idE3B93B21D0DF4E2FACDA3646C9D9643E"><enum>(E)</enum><text>by adding at the end the following new paragraph: </text><quoted-block id="id04CF522F8868410D99F2C42BCD639331" style="OLC" act-name="" changed="added" reported-display-style="italic"><paragraph id="idC1B00BE3919D4759BEA40B7F467AD78B"><enum>(9)</enum><header>Further additional programs</header><subparagraph id="id538BB9E1976B4EBD8739631E26F43E29"><enum>(A)</enum><header>In general</header><text>In addition to the States selected under paragraphs (1) and (8), the Secretary shall select any State that meets the requirements described in subparagraph (B) to conduct a demonstration program that meets the requirements of this subsection for 4 years.</text></subparagraph><subparagraph id="id338FC5644B8647738E434F09F7B300C7"><enum>(B)</enum><header>Requirements</header><text>The requirements described in this subparagraph with respect to a State are that the State—</text><clause id="idD244F6FD1946453B9532D7A9448654F9"><enum>(i)</enum><text>was awarded a planning grant under paragraph (1) or (3) of subsection (c); and</text></clause><clause id="idC9B5B3E78A874438A5DEAB8E9AEC30BB"><enum>(ii)</enum><text>submits an application (in addition to any application that the State may have previously submitted under this section) that includes the information described in paragraph (2)(B).</text></clause></subparagraph><subparagraph commented="no" id="id899083D71C2A457F91DCB3180A839C74"><enum>(C)</enum><header>Requirements for selected States</header><text>The requirements applicable to States selected under paragraph (8) pursuant to subparagraph (C) of such paragraph shall apply in the same manner to States selected under this paragraph. </text></subparagraph><subparagraph commented="no" id="id6477C353BB13428E9E939407D91F2BD4"><enum>(D)</enum><header>Limitation</header><text>The Secretary shall not select more than 10 States to conduct a demonstration program under this paragraph for each 2 fiscal year period.</text></subparagraph></paragraph><after-quoted-block>; and</after-quoted-block></quoted-block></subparagraph></paragraph><paragraph id="idDE60BB9C011D414A924A7FC8AEFB7281" commented="no" display-inline="no-display-inline"><enum>(3)</enum><text>in subsection (f)(1)—</text><subparagraph display-inline="no-display-inline" commented="no" id="id0FDEE7379BE342D8B33F3969CD3FB1CB"><enum>(A)</enum><text>in subparagraph (A), by striking <quote>and</quote> after the semicolon;</text></subparagraph><subparagraph display-inline="no-display-inline" commented="no" id="idC4E42E6ADDFC4DF092884BEA6EFDA46B"><enum>(B)</enum><text>in subparagraph (B), by striking the period and inserting <quote>; and</quote>; and</text></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id697959326BBE411EB07F6AFC14DCB54D"><enum>(C)</enum><text>by adding at the end the following:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id77559576B981482AACA911790E3183F6" changed="added" reported-display-style="italic"><subparagraph commented="no" display-inline="no-display-inline" id="id922B37D9ECF64EEBA3092C92AB5E9528"><enum>(C)</enum><text>for purposes of awarding planning grants under subsection (c)(3), providing technical assistance to States applying for grants under such subsection, and carrying out demonstration programs under subsection (d), $40,000,000 for fiscal year 2023, to remain available until expended. </text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph></section><section id="id4981CA83AAF1410E9C64B242B41240D4"><enum>11002.</enum><header>Medicaid and telehealth</header><subsection id="idB88D8D8BFC434E5F85B39ADA0D18A6F1"><enum>(a)</enum><header>Guidance to States on furnishing services through telehealth under Medicaid and CHIP</header><text display-inline="yes-display-inline">Not later than 18 months after the date of enactment of this Act, the Secretary shall provide technical assistance and issue guidance to States on improving access to telehealth for services covered under Medicaid and CHIP, including with respect to:</text><paragraph id="id5cc277b9d2a745aab77005a49f6e2ad8"><enum>(1)</enum><text>How States can adopt flexibilities under Medicaid and CHIP to expand access to covered services via telehealth, including when States may adopt such flexibilities without the need for approval of a State plan amendment or waiver. </text></paragraph><paragraph id="ide86d6a3fb61b4de8827fec7d1b704d41"><enum>(2)</enum><text>Best practices regarding billing for services, including recommended voluntary billing codes, modifiers, and place of service designations and how such billing codes, modifiers, and designations can be used to create consistent data sets.</text></paragraph><paragraph id="id1eb1ed0309ac441f824f741426847431"><enum>(3)</enum><text>Strategies for integrating telehealth services into value-based care models.</text></paragraph><paragraph id="idc7df3853ff5545b59f43009605e71b8b"><enum>(4)</enum><text>Best practices from States that have used Medicaid waivers and other Medicaid authorities to expand access to telehealth, including during the COVID–19 public health emergency declared by the Secretary pursuant to section 319 of the Public Health Service Act on January 31, 2020, entitled <quote>Determination that a Public Health Emergency Exists Nationwide as the Result of the 2019 Novel Coronavirus</quote>, including any renewal of such declaration. </text></paragraph><paragraph id="id9F2DB7E36D224457A4996A05732A672E"><enum>(5)</enum><text>Strategies to promote the delivery of accessible and culturally competent care via telehealth, including addressing the needs of individuals with disabilities, medically underserved urban and rural communities, racial and ethnic minorities such as American Indians and Alaska Natives, individuals with limited English proficiency, and individuals of different age groups including children, young adults, and seniors;</text></paragraph><paragraph id="id5cce3b93a52f4ac1b8a4aa8ad9d5a790"><enum>(6)</enum><text>Strategies for training and providing resources to providers and patients on the use of telehealth, including working with interpreters to furnish health services and providing resources in multiple languages.</text></paragraph><paragraph id="idf05c1492ae7848bb8939816daa6db145"><enum>(7)</enum><text>Integrating the use of existing video platforms that enable multi-person video calls. </text></paragraph><paragraph id="ida6ad23d302354c1ca8a0a60ef34d49e9"><enum>(8)</enum><text>Best practices to support the delivery of covered services under Medicaid and CHIP via telehealth in schools, including specifically for the provision of mental health and substance use disorder services in such settings.</text></paragraph><paragraph id="idDF8459F8AE8F47CEA3059715A5A8CDA4"><enum>(9)</enum><text>Strategies for evaluating how the delivery of health services via telehealth affects quality, outcomes, and cost under Medicaid and CHIP.</text></paragraph><paragraph id="id861971d51d3742238a25e34ca62d4055"><enum>(10)</enum><text>Best practices for conveying information to beneficiaries regarding the availability of telehealth as an option to receive services covered under Medicaid and CHIP, including the availability of audio-only telehealth, the ability to receive such services from a patient’s home, and requirements related to in-person visits.</text></paragraph></subsection><subsection id="id515485ED5D084D36BDB5CDA3A09B4F20"><enum>(b)</enum><header>Definitions</header><text>In this section:</text><paragraph id="id2396647463EE494E85CB736C1DEA0CC8"><enum>(1)</enum><header>CHIP</header><text>The term <term>CHIP</term> means the State children's health insurance program established under title XXI of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/1397aa">42 U.S.C. 1397aa et seq.</external-xref>). </text></paragraph><paragraph id="id912C445559CF40AC865F1E25BCB92FD5"><enum>(2)</enum><header>Medicaid</header><text>The term <term>Medicaid</term> means the program established under title XIX of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/1396">42 U.S.C. 1396 et seq.</external-xref>).</text></paragraph><paragraph id="id32A07DD3D95E486D9D87346D8699F9D5"><enum>(3)</enum><header>Secretary</header><text>Except as otherwise provided, the term <term>Secretary</term> means the Secretary of Health and Human Services. </text></paragraph><paragraph id="id12B14377421A49FA9521AF084880B066"><enum>(4)</enum><header>State</header><text>The term <term>State</term> has the meaning given that term in section 1101(a)(1) of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/1301">42 U.S.C. 1301(a)(1)</external-xref>) for purposes of titles XIX and XXI of such Act.</text></paragraph></subsection></section><section id="idB456336FAF144AD6936D58665BBC5EB0"><enum>11003.</enum><header>Supporting access to health care services in schools</header><subsection id="id6A285A2F8C524CFF999ABF707B737483"><enum>(a)</enum><header>Guidance and Technical Assistance</header><paragraph id="idE699ACBF58B144A58D12B3D967F259B4"><enum>(1)</enum><header>Guidance</header><subparagraph id="id9C1219B273B24A83A972624361FDF2AC"><enum>(A)</enum><header>In general</header><text>Not later than 12 months after the date of enactment of this Act, the Secretary, in consultation with the Secretary of Education, shall issue guidance to State Medicaid agencies, local educational agencies, and school-based entities to support the delivery of medical assistance to Medicaid and CHIP beneficiaries in school-based settings. </text></subparagraph><subparagraph id="id9C3EC69D5A3945DEB412B5E75F095782"><enum>(B)</enum><header>Required information</header><text>The guidance issued pursuant to subparagraph (A) shall—</text><clause id="id2A7A8B5B36C94EA6B977B4CEDE463D42"><enum>(i)</enum><text>include updates to the May 2003 Medicaid School-Based Administrative Claiming Guide, the 1997 Medicaid and Schools Technical Assistance Guide, and other relevant guidance in effect on the date of enactment of this Act;</text></clause><clause id="idCAA5A4F41C0845EDB55FA9AA6DECAE87"><enum>(ii)</enum><text>clarify that payments may be made to school-based entities under Medicaid for delivering assistance under Medicaid, including any such assistance provided in accordance with an individualized education program or under the policy described in the State Medicaid Director letter on payment for services issued on December 15, 2014 (#14-006);</text></clause><clause id="idC8B02AFF2CA7473CA19179EE3931C66A"><enum>(iii)</enum><text>outline strategies and tools to reduce administrative burdens on, and simplify billing for, local educational agencies, in particular small and rural local educational agencies, and support compliance with Federal requirements regarding billing, payment, and recordkeeping, including by aligning direct service billing and school-based administrative claiming payment systems;</text></clause><clause id="id58C04CDAF85342D9B7ACE953C248CF0E"><enum>(iv)</enum><text>include a comprehensive list of best practices and examples of approved methods that State Medicaid agencies and local educational agencies have used to pay for, and increase the availability of, assistance under Medicaid, including expanding State programs to include all Medicaid-enrolled students, providing early and periodic screening, diagnostic, and treatment (EPSDT) services in schools, utilizing telehealth, coordinating with community-based mental health and substance use disorder treatment providers and organizations, coordinating with managed care entities, and supporting the provision of culturally competent and trauma-informed care in school settings; and </text></clause><clause id="idD40DA16D22A34A2F8B8A19BECF5DD3AE"><enum>(v)</enum><text>provide examples of the types of providers (which may include qualified school health personnel) that States may choose to enroll, deem, or otherwise treat as participating providers for purposes of school-based programs under Medicaid and best practices related to helping such providers enroll in Medicaid for purposes of participating in school-based programs under Medicaid. </text></clause></subparagraph></paragraph><paragraph id="idABC8B9A2606440B597F7B3EBAEF954E5"><enum>(2)</enum><header>Technical assistance center</header><subparagraph id="id72702FA545BE4D88A4D41AD6FA95BA3E"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">Not later than 12 months after the date of enactment of this Act, the Secretary, in consultation with the Secretary of Education, shall establish a technical assistance center to—</text><clause id="id98BE25D3EA3E4087A76B3984D53A4F0D"><enum>(i)</enum><text display-inline="yes-display-inline">assist and expand the capacity of State Medicaid agencies and local educational agencies and school-based entities to provide assistance under Medicaid;</text></clause><clause id="id6EB5FAC161D54BD3ABF1D680B153A887"><enum>(ii)</enum><text display-inline="yes-display-inline">reduce administrative burdens for such agencies and health centers or entities;</text></clause><clause id="id8E8A2EF2EB9048AC98B8E4E2148FDC7D"><enum>(iii)</enum><text>support State educational agencies, local educational agencies, and school-based entities in obtaining payment for the provision of assistance under Medicaid; </text></clause><clause id="idBCCC31F2AB3F477488CF48D7A8DC3B47"><enum>(iv)</enum><text>ensure ongoing coordination and collaboration between the Department of Health and Human Services and the Department of Education with respect to the provision of, and payment for, assistance under Medicaid by local educational agencies; and</text></clause><clause id="id074C581F22E7438DB8BB7B4DA294F29D"><enum>(v)</enum><text>provide information to State and local educational agencies and States on how to utilize funding from the Department of Health and Human Services, the Department of Education, and other Federal agencies to ensure payment under Medicaid for assistance provided in school-based settings.</text></clause></subparagraph><subparagraph id="idA0DC6554A5A548AAAA74BE55A7D56B19"><enum>(B)</enum><header>Small and rural schools</header><text>The Secretary shall ensure that the technical assistance center includes resources which are specifically designed to help support small and rural local educational agencies in obtaining payment for the provision of assistance under Medicaid. </text></subparagraph><subparagraph id="id52D5D28AE46E4D2C985C45963E821EA2"><enum>(C)</enum><header>Reporting</header><text>The technical assistance center shall, on a biennial basis, submit to the Secretary a report on the work of the center that identifies the areas where the most assistance was requested.</text></subparagraph></paragraph><paragraph id="idC8D6C67CD10A467B8AFC49107AEACE5E" commented="no"><enum>(3)</enum><header>Funding</header><text>Out of any funds in the Treasury not otherwise appropriated, there is appropriated to the Secretary to carry out this subsection, $8,000,000, for fiscal year 2022, to remain available until expended. </text></paragraph></subsection><subsection id="id41619AE92FC541F6A4F7CF84E310C622" commented="no"><enum>(b)</enum><header>Grants</header><text>There is authorized to be appropriated $50,000,000 for fiscal year 2022 for the Secretary to award grants to States for the purpose of implementing, enhancing, or expanding the provision of assistance through school-based entities under Medicaid or CHIP. A State shall not use any grant funds to provide medical assistance, child health assistance, or other health services. </text></subsection><subsection id="id21F920D38D3F426AB5892C60AC006161"><enum>(c)</enum><header>Definitions</header><text>For purposes of this section:</text><paragraph id="id549B916AE3A0414F8A0AA74D1A6C7BEA"><enum>(1)</enum><header>CHIP</header><text>The term <term>CHIP</term> means the State children's health insurance program established under title XXI of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/1397aa">42 U.S.C. 1397aa et seq.</external-xref>). </text></paragraph><paragraph id="id107DAE87E45B48E59C86D4792E071AB0"><enum>(2)</enum><header>Individualized education program</header><text>The term <term>individualized education program</term> has the meaning given such term in section 602(14) of the Individuals with Disabilities Education Act (<external-xref legal-doc="usc" parsable-cite="usc/20/1401">20 U.S.C. 1401(14)</external-xref>). </text></paragraph><paragraph id="idD08D33C892034015813383085BFE7E31"><enum>(3)</enum><header>Medicaid</header><text>The term <term>Medicaid</term> means the program established under title XIX of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/1396">42 U.S.C. 1396 et seq.</external-xref>).</text></paragraph><paragraph id="id292673658C694245991371566B32C672"><enum>(4)</enum><header>School-based entity</header><text>The term <term>school-based entity</term> means—</text><subparagraph id="idC385E99CEFF940C398576B7127141A05"><enum>(A)</enum><text>a school-based health center, as that term is defined in section 2110(c)(9) of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/1397jj">42 U.S.C. 1397jj(c)(9)</external-xref>); and</text></subparagraph><subparagraph commented="no" id="idA0563849D5524BE68E82A31B74FB9EB4"><enum>(B)</enum><text>an entity that provides medical assistance in a school-based setting for which Federal financial participation is allowed under Medicaid. </text></subparagraph></paragraph><paragraph id="id774FCAA826EE433B8BC762E560EA0966"><enum>(5)</enum><header>Secretary</header><text>Except as otherwise provided, the term <term>Secretary</term> means the Secretary of Health and Human Services. </text></paragraph><paragraph id="id5FF2A24601C44593B48ABCE7AD4A00B1"><enum>(6)</enum><header>State</header><text>The term <term>State</term> has the meaning given that term in section 1101(a)(1) of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/1301">42 U.S.C. 1301(a)(1)</external-xref>) for purposes of titles XIX and XXI of such Act. </text></paragraph><paragraph id="idF234A86C71BC4115A9E625B79EDC14DA"><enum>(7)</enum><header>State educational agency; local educational agency</header><text>The terms <term>State educational agency</term> and <term>local educational agency</term> have the meaning given those terms in section 8101 of the Elementary and Secondary Education Act of 1965 (<external-xref legal-doc="usc" parsable-cite="usc/20/7801">20 U.S.C. 7801</external-xref>).</text></paragraph></subsection></section><section id="id364081f338bb415aa132633905fb7bd4"><enum>11004.</enum><header>Review of State implementation of early and periodic screening, diagnostic, and treatment services</header><subsection id="id0819902EA0F0470A9E9DDCB6D002C980"><enum>(a)</enum><header>Review</header><paragraph id="idA4C56B37BF084002A160E5958C85C3CB"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">Not later than 24 months after the date of enactment of Act, and every 5 years thereafter, the Secretary shall—</text><subparagraph id="idf172b489f4c2469fa6d70394bc5be703"><enum>(A)</enum><text>review State implementation of the requirements for providing early and periodic screening, diagnostic, and treatment services under Medicaid in accordance with sections 1902(a)(43), 1905(a)(4)(B), and 1905(r) of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/1396a">42 U.S.C. 1396a(a)(43)</external-xref>, 1396d(a)(4)(B), 1396d(r)), including with respect to the provision of such services by managed care organizations, prepaid inpatient health plans, prepaid ambulatory health plans, and primary care case managers; </text></subparagraph><subparagraph id="idca71ae3676b0443e9b7ac49a142e79b8"><enum>(B)</enum><text>identify gaps and deficiencies with respect to State compliance with such requirements;</text></subparagraph><subparagraph id="ide03a8b033a934851b1e94a2957e61d38"><enum>(C)</enum><text>provide technical assistance to States to address such gaps and deficiencies; and</text></subparagraph><subparagraph id="idbecad41ea75b48e3bb3b48c274a7ee73"><enum>(D)</enum><text>issue guidance to States on the Medicaid coverage requirements for such services that includes best practices for ensuring children have access to comprehensive health care services, including children without a mental health or substance use disorder diagnosis.</text></subparagraph></paragraph><paragraph id="id9516BC4E828D427E81D092FD8CC758A0"><enum>(2)</enum><header>Reports to Congress</header><text>Not later than 6 months after each date on which the Secretary completes the activities described in paragraph (1), the Secretary shall submit to the Committee on Finance of the Senate and the Committee on Energy and Commerce of the House of Representatives a report on the most recent activities completed for purposes of such paragraph that includes the findings made, and descriptions of actions taken by the Secretary or by States as a result of such activities, and any additional actions the Secretary plans to carry out or that States are required to carry out as a result of such activities.</text></paragraph><paragraph id="idF92F68A32A264389BDC91CB3BAD5B0FA" commented="no"><enum>(3)</enum><header>Funding</header><text>Out of any funds in the Treasury not otherwise appropriated, there is appropriated to the Secretary to carry out this subsection, to remain available until expended, $5,000,000, for each of fiscal years 2023 and 2024, and $1,000,000 for each fiscal year thereafter.</text></paragraph></subsection><subsection id="id2922C2FB44AA4DB9BBC494823FF91968"><enum>(b)</enum><header>GAO study and report</header><paragraph id="id8B2F271BAC474BA6B023F0FC7666FD03"><enum>(1)</enum><header>Study</header><text>The Comptroller General of the United States (in this subsection referred to as the <term>Comptroller General</term>) shall conduct a study evaluating State implementation under Medicaid of the early and periodic screening, diagnostic, and treatment services benefit required for children by section 1905(a)(4)(B) of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/1396d">42 U.S.C. 1396d(a)(4)(B)</external-xref>) and as defined in section 1905(r) of such Act (<external-xref legal-doc="usc" parsable-cite="usc/42/1396d">42 U.S.C. 1396d(r)</external-xref>) and provided in accordance with the requirements of section 1902(a)(43) of such Act (<external-xref legal-doc="usc" parsable-cite="usc/42/1396a">42 U.S.C. 1396a(a)(43)</external-xref>), specifically with respect to State oversight of managed care organizations, prepaid inpatient health plans, prepaid ambulatory health plans, and primary care case managers, and shall provide recommendations as appropriate to improve State compliance with the requirements for providing such benefit, State oversight of managed care organizations, prepaid inpatient health plans, prepaid ambulatory health plans, and primary care case managers, and oversight of State programs under Medicaid by the Administrator of the Centers for Medicare & Medicaid Services.</text></paragraph><paragraph id="id6CE3017E73F14A5B9691A6D60A10751E"><enum>(2)</enum><header>Report</header><text>Not later than 3 years after the date of enactment of this Act, the Comptroller General shall submit to Congress a report on the study conducted under paragraph (1) that includes the recommendations required by such paragraph, as well as recommendations for such legislation and administrative action as the Comptroller General determines appropriate. </text></paragraph></subsection><subsection id="idF753356E787441F3A4BFAE1221298CD0"><enum>(c)</enum><header>Definitions</header><text>In this section:</text><paragraph id="id3BB92E4A916E48349E814A66A4C651F6"><enum>(1)</enum><header>Medicaid</header><text>The term <term>Medicaid</term> means the program established under title XIX of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/1396">42 U.S.C. 1396 et seq.</external-xref>).</text></paragraph><paragraph id="id0EDA92EECBD640EE8F9B47F5E5AA65C9"><enum>(2)</enum><header>Secretary</header><text>Except as otherwise provided, the term <term>Secretary</term> means the Secretary of Health and Human Services. </text></paragraph><paragraph id="id95AE49CC2FEE40C09AFF3B3044DCCA22"><enum>(3)</enum><header>State</header><text>The term <term>State</term> has the meaning given that term in section 1101(a)(1) of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/1301">42 U.S.C. 1301(a)(1)</external-xref>) for purposes of titles XIX and XXI of such Act.</text></paragraph></subsection></section><section id="id16576F9079DF47598062E45C1FDD70B6"><enum>11005.</enum><header>Pediatric mental health care access grants</header><text display-inline="no-display-inline">Section 330M of the Public Health Service Act (<external-xref legal-doc="usc" parsable-cite="usc/42/254c-19">42 U.S.C. 254c–19</external-xref>) is amended—</text><paragraph id="H168B5EEF8131427BA4299196F92BAFC5"><enum>(1)</enum><text>in the section enumerator, by striking <quote><header-in-text level="section" style="OLC"><enum-in-header>330M</enum-in-header></header-in-text></quote> and inserting <quote><header-in-text level="section" style="OLC"><enum-in-header>330M.</enum-in-header></header-in-text></quote>;</text></paragraph><paragraph id="HC08426AA438A4533A093EF7521719080"><enum>(2)</enum><text>in subsection (a), in the matter preceding paragraph (1)—</text><subparagraph id="HAF150CCC035340608B8DDBBECFEC17C3"><enum>(A)</enum><text>by inserting <quote>or cooperative agreements</quote> after <quote>award grants</quote>; and</text></subparagraph><subparagraph id="id2C25270C5E4445A296FC5A60F87EAFCF"><enum>(B)</enum><text>by striking <quote>Indian tribes and tribal organizations</quote> and inserting <quote>Indian Tribes and Tribal organizations</quote>; </text></subparagraph></paragraph><paragraph id="idEC27135D03AC44D389A452EA2B8B1E95"><enum>(3)</enum><text>in subsection (b)—</text><subparagraph id="id1D4BF7175AE147D3A14801641FEA7781"><enum>(A)</enum><text>in paragraph (1)—</text><clause id="id7F233082A77442A0B713AA68FBC8EEEC"><enum>(i)</enum><text>in the matter preceding subparagraph (A), by striking <quote>a grant</quote> and inserting <quote>an award</quote>;</text></clause><clause id="id87BD52712990462EB58E932790E804C5"><enum>(ii)</enum><text>in subparagraph (G), by inserting <quote>developmental-behavioral pediatricians,</quote> after <quote>psychiatrists,</quote>;</text></clause><clause id="idE7C58E83277540C995298B0A9B85A2E9"><enum>(iii)</enum><text>in subparagraph (H), by inserting <quote>provide information to pediatric health care providers about available mental health services for children in the community and</quote> before <quote>assist</quote>; and</text></clause><clause id="id1FF36000D2AC47DBAE7C0362A9564FFC"><enum>(iv)</enum><text>in subparagraph (I), by striking <quote>problems</quote> and inserting <quote>conditions</quote>;</text></clause></subparagraph><subparagraph id="id58425F5C9AB0496E9ABADC43EBEB4222"><enum>(B)</enum><text>by redesignating paragraph (2) as paragraph (3); </text></subparagraph><subparagraph id="id62347D5EB94D40C6956F0A9D0E58E5FD"><enum>(C)</enum><text>by inserting after paragraph (1) the following:</text><quoted-block style="OLC" display-inline="no-display-inline" id="idEFAC8B4AA9414DA9B90E18330D491FC8" changed="added" reported-display-style="italic"><paragraph id="idB41B0D0C10E8409CA6FE408A5BE80F43" commented="no"><enum>(2)</enum><header>Support to schools and emergency departments</header><subparagraph commented="no" id="id78C2538971914C31BA1F79779FAE1BDE"><enum>(A)</enum><header>In general</header><text>In addition to the activities required under paragraph (1), a pediatric mental health care access program referred to in subsection (a), with respect to which an award under such subsection may be used, may provide information, consultative support, training, and technical assistance to—</text><clause commented="no" id="idEB63884218614F3F942AA776E19DFE41"><enum>(i)</enum><text>emergency departments; and </text></clause><clause commented="no" id="id25AAACA3AE9348A9833C7F9BE6D3DC1D"><enum>(ii)</enum><text>State educational agencies, local educational agencies, Tribal educational agencies, and elementary and secondary schools. </text></clause></subparagraph><subparagraph commented="no" id="id64CD3DDE2FAD4661B80F35C6C2E2E07F"><enum>(B)</enum><header>Requirements for certain recipients</header><text>An entity receiving information, consultative support, training, and technical assistance under subparagraph (A)(ii) shall operate in a manner consistent with, and shall ensure consistency with, the requirements of subsections (a) and (c) of section 4001 of the Elementary and Secondary Education Act with respect to such information, consultative support, training, and technical assistance.</text></subparagraph></paragraph><after-quoted-block>; and</after-quoted-block></quoted-block></subparagraph><subparagraph id="idC52DED7E6BD449CAA7BE04A80EE7298F"><enum>(D)</enum><text>in paragraph (3), as so redesignated, by inserting <quote>, and which may include a developmental-behavioral pediatrician</quote> before the period at the end of the first sentence;</text></subparagraph></paragraph><paragraph id="id472C10C00CAE4EC3AA8F3B1C42CFF1F6"><enum>(4)</enum><text>in subsections (c), (d), and (f), by striking <quote>Indian tribe, or tribal organization</quote> each place it appears and inserting <quote>Indian Tribe, or Tribal organization</quote>; </text></paragraph><paragraph id="idF0353B31074B45B6BA5E90C2B90C05D9"><enum>(5)</enum><text>in subsections (c) and (d)—</text><subparagraph id="id336505C14C704B508887A8811C8EDE92"><enum>(A)</enum><text>by striking <quote>a grant</quote> each place it appears and inserting <quote>an award</quote>; and</text></subparagraph><subparagraph id="idD7A031766FDE4BD6B3C8408BFB330D0C"><enum>(B)</enum><text>by striking <quote>such grant</quote> each place it appears and inserting <quote>such award</quote>;</text></subparagraph></paragraph><paragraph id="id63023407EFC741C3AAF14162682B3C25" commented="no"><enum>(6)</enum><text>in subsection (e), by striking <quote>grants</quote> and inserting <quote>awards</quote>;</text></paragraph><paragraph id="id3C8953E67CEC4A82915A7FCA89B64411"><enum>(7)</enum><text>in subsection (f)—</text><subparagraph id="id48732EA6634D4F428C2631D38626D2FF"><enum>(A)</enum><text>by striking <quote>award a grant</quote> and inserting <quote>make an award</quote>; and</text></subparagraph><subparagraph id="idBC3A6D7CDCB94F68A549F9C7831EE21D"><enum>(B)</enum><text>by striking <quote>the grant</quote> and inserting <quote>the award</quote>;</text></subparagraph></paragraph><paragraph id="id6FD4CEACA2FD4CB48EC20CC2D3925263"><enum>(8)</enum><text>by redesignating subsection (g) as subsection (h);</text></paragraph><paragraph id="id1F94FB30EF024EB7BB9AD11862679115"><enum>(9)</enum><text>by inserting after subsection (f) the following:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id5D5668D83D4045B48E9916E71A5B1864" changed="added" reported-display-style="italic"><subsection id="id9A199C1D12FA4B129A21E77ECC51F89B" commented="no"><enum>(g)</enum><header>Technical assistance</header><text>The Secretary may—</text><paragraph commented="no" id="id0113AE4A273548419BD44A2304432D87"><enum>(1)</enum><text>provide, or continue to provide, technical assistance to recipients of awards under subsection (a); and</text></paragraph><paragraph commented="no" id="idC30275E112454571B6DC9E82B688C4EA"><enum>(2)</enum><text>award a grant or contract to an eligible public or nonprofit private entity (as determined by the Secretary) for the purpose of providing such technical assistance pursuant to this subsection.</text></paragraph></subsection><after-quoted-block>; and</after-quoted-block></quoted-block></paragraph><paragraph id="idD9F628A3A0B04D768AD6F090B5FA977E"><enum>(10)</enum><text>in subsection (h), as so redesignated, by striking <quote>$9,000,000 for the period of fiscal years 2018 through 2022</quote> and inserting <quote>$31,000,000 for each of fiscal years 2023 through 2027</quote>.</text></paragraph></section><enum>II</enum><header>Firearms</header><section id="id07DA451B73304149B43855E1D366B5ED"><enum>12001.</enum><header>Juvenile records</header><subsection id="idF605D123B0C84874938089A1D5DE888A"><enum>(a)</enum><header>Improving NICS examination of juvenile records</header><paragraph id="id1EE3F43DD94C407DA2C8EC1825924BFD"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">Section 922 of title 18, United States Code, is amended—</text><subparagraph id="id6A8B5358E5814032BDA2B00734CC51DE"><enum>(A)</enum><text>in subsection (d)—</text><clause id="id3DBDB919BF444DDBB061D16AF2382031"><enum>(i)</enum><text>in the matter preceding paragraph (1), by inserting <quote>, including as a juvenile</quote> after <quote>such person</quote>; and</text></clause><clause id="id7811A829830546D88F8A95C5F834294B"><enum>(ii)</enum><text>in paragraph (4), by inserting <quote>at 16 years of age or older</quote> after <quote>institution</quote>; and</text></clause></subparagraph><subparagraph id="id723B7CF7763F4D0B8B6538FB20A9542B"><enum>(B)</enum><text>in subsection (t)—</text><clause id="id5DA36FB0B787448BA9A24FE9B3C32EC0"><enum>(i)</enum><text>in paragraph (1)—</text><subclause id="idCBA9BD62BA9C4B5DAF1417927E03DC8D"><enum>(I)</enum><text>in subparagraph (B)(ii)—</text><item id="id0DA56C097CF743289219A02112931317"><enum>(aa)</enum><text>by inserting <quote>subject to subparagraph (C),</quote> before <quote>3 business days</quote>; and</text></item><item id="idFE4AEE05DF05444987D16FD2DB547B11"><enum>(bb)</enum><text>by striking <quote>and</quote> at the end;</text></item></subclause><subclause id="id258A7E69F0984BE0BA7586EB8EC20C1F"><enum>(II)</enum><text>by redesignating subparagraph (C) as subparagraph (D); and</text></subclause><subclause id="id8FEFCD0ECD9C43DE870A0C6E92DED5A0"><enum>(III)</enum><text>by inserting after subparagraph (B) the following:</text><quoted-block style="OLC" display-inline="no-display-inline" id="idDD180E9E747540F79F2F86FBBCD645C0" changed="added" reported-display-style="italic"><subparagraph id="ida3d315a9020346c3a39a7811e9c16f47" indent="up1"><enum>(C)</enum><text>in the case of a person less than 21 years of age, in addition to all other requirements of this chapter—</text><clause id="id051C18A5725243AE8F10E4867298B2AF"><enum>(i)</enum><text>the system provides the licensee with a unique identification number;</text></clause><clause id="idF8F4062EDD9C472DB5D15D8CE424CA67"><enum>(ii)</enum><text>3 business days (meaning a day on which State offices are open) have elapsed since the licensee contacted the system, and the system has not notified the licensee that cause exists to further investigate a possibly disqualifying juvenile record under subsection (d); or</text></clause><clause id="idC2D15200548E4315BDEBBFCCD72583E7"><enum>(iii)</enum><text>in the case of such a person with respect to whom the system notifies the licensee in accordance with clause (ii) that cause exists to further investigate a possibly disqualifying juvenile record under subsection (d), 10 business days (meaning a day on which State offices are open) have elapsed since the licensee contacted the system, and the system has not notified the licensee that—</text><subclause id="id7511CBA531AC488E8746F4C18E41142E"><enum>(I)</enum><text>transferring the firearm to the other person would violate subsection (d) of this section; or</text></subclause><subclause id="id4652922C84E04A50979B6ED78934151B"><enum>(II)</enum><text>receipt of a firearm by the other person would violate subsection (g) or (n) of this section, or State, local, or Tribal law; and</text></subclause></clause></subparagraph><after-quoted-block>;</after-quoted-block></quoted-block></subclause></clause><clause id="id057FD56A69F64A40A6B84660916D0E69"><enum>(ii)</enum><text>in paragraph (2)—</text><subclause id="id0A83B429CAD14C79A6F189E2C9EFB11B"><enum>(I)</enum><text>by inserting <quote>transfer or</quote> before <quote>receipt</quote>; and</text></subclause><subclause id="id4EAFFC49DB2B483F8B5FC5DE63551E77"><enum>(II)</enum><text>by striking <quote>(g) or (n)</quote> and inserting <quote>(d), (g), or (n) (as applicable)</quote>;</text></subclause></clause><clause id="id6E5F2DF8661D4C7FA4113CB97C26EFA9"><enum>(iii)</enum><text>in paragraph (4)—</text><subclause id="idD8FA8587AD634045874981A46A4D234C"><enum>(I)</enum><text>by inserting <quote>transfer of a firearm to or</quote> before <quote>receipt</quote>; and</text></subclause><subclause id="id31C34BAB7E064FE4BDD573AB8276EA66"><enum>(II)</enum><text>by striking <quote>(g) or (n)</quote> and inserting <quote>(d), (g), or (n) (as applicable)</quote>; and</text></subclause></clause><clause id="id8A3971ECF7E3468B8D45B7D25B0C2A5C"><enum>(iv)</enum><text>in paragraph (5)—</text><subclause id="id0527BCDA614E4F6BB666A07792DB744D"><enum>(I)</enum><text>by inserting <quote>transfer of a firearm to or</quote> before <quote>receipt</quote>; and</text></subclause><subclause id="id0596E2B9AE6E4AC08A4CE26165ABBF30"><enum>(II)</enum><text>by striking <quote>(g) or (n)</quote> and inserting <quote>(d), (g), or (n) (as applicable)</quote>.</text></subclause></clause></subparagraph></paragraph><paragraph id="idFC168A51C0384858BB2D8C27FC88E374"><enum>(2)</enum><header>NICS requirements</header><text>Section 103 of the Brady Handgun Violence Prevention Act (<external-xref legal-doc="usc" parsable-cite="usc/34/40901">34 U.S.C. 40901</external-xref>) is amended by adding at the end the following:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id034C24BEE25B43E88BE212BF3F380F35" changed="added" reported-display-style="italic"><subsection id="idFD2CC8B10D794BA08864394D79E8FA2D"><enum>(l)</enum><header>Requirements relating to background checks for persons under age 21</header><text>If a licensee contacts the system established under this section regarding a proposed transfer of a firearm to a person less than 21 years of age in accordance with subsection (t) of section 922 of title 18, United States Code, the system shall—</text><paragraph id="id0B1F0AB3C4D24F4E8BEC79D7D6863D37"><enum>(1)</enum><text>immediately contact—</text><subparagraph id="id2249D0552B944881ADB85749A069DB7A"><enum>(A)</enum><text>the criminal history repository or juvenile justice information system, as appropriate, of the State in which the person resides for the purpose of determining whether the person has a possibly disqualifying juvenile record under subsection (d) of such section 922;</text></subparagraph><subparagraph id="id3CC2DEA611DF489CB63F1403F8E6DD88"><enum>(B)</enum><text>the appropriate State custodian of mental health adjudication records in the State in which the person resides to determine whether the person has a possibly disqualifying juvenile record under subsection (d) of such section 922; and</text></subparagraph><subparagraph id="id1CEB5361072D40FD95A55DD5E8B2F0F2"><enum>(C)</enum><text>a local law enforcement agency of the jurisdiction in which the person resides for the purpose of determining whether the person has a possibly disqualifying juvenile record under subsection (d) of such section 922;</text></subparagraph></paragraph><paragraph id="idE68154D5FE3F44348EAAAB5E0F94E7C3"><enum>(2)</enum><text>as soon as possible, but in no case more than 3 business days, after the licensee contacts the system, notify the licensee whether cause exists to further investigate a possibly disqualifying juvenile record under subsection (d) of such section 922; and</text></paragraph><paragraph id="id143B8932F6BD40A7B7E0C7D8137A771F"><enum>(3)</enum><text>if there is cause for further investigation, as soon as possible, but in no case more than 10 business days, after the licensee contacts the system, notify the licensee whether—</text><subparagraph id="idCC6BDCE0E3BE46EFA67B2943B585711C"><enum>(A)</enum><text>transfer of a firearm to the person would violate subsection (d) of such section 922; or</text></subparagraph><subparagraph id="id66C7B327B787459B833BD166C3BA230B"><enum>(B)</enum><text>receipt of a firearm by the person would violate subsection (g) or (n) of such section 922, or State, local, or Tribal law.</text></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></paragraph><paragraph id="idBE5CAEDB39144F72AEB651C6B786FEB0"><enum>(3)</enum><header>Sunset of requirements to contact State and local entities</header><text>Effective on September 30, 2032, paragraphs (1)(B) and (2) are repealed, and the provisions of law amended by those paragraphs are restored as if those paragraphs had not been enacted.</text></paragraph></subsection><subsection id="id3ebf2fca7d5e4c1dbc936e3d909be195"><enum>(b)</enum><header>Report on removing outdated, expired, or erroneous records</header><paragraph id="id15A8BCAB227D496685C7BA0530C83B02"><enum>(1)</enum><header>In general</header><text>On an annual basis for each fiscal year through fiscal year 2032, each State and Federal agency responsible for the submission of disqualifying records under subsection (d), (g), or (n) of section 922 of title 18, United States Code, to the national instant criminal background check system established under section 103 of the Brady Handgun Violence Prevention Act (<external-xref legal-doc="usc" parsable-cite="usc/34/40901">34 U.S.C. 40901</external-xref>) shall submit to the Committee on the Judiciary and the Committee on Appropriations of the Senate and the Committee on the Judiciary and the Committee on Appropriations of the House of Representatives a report detailing the removal from the system of records that no longer prohibit an individual from lawfully acquiring or possessing a firearm under such subsection (d), (g), or (n).</text></paragraph><paragraph id="idfbe807e5dccf496c9200a99cfaf9c236"><enum>(2)</enum><header>Contents</header><text>Each report submitted by a State or Federal agency under paragraph (1) shall include pertinent information on—</text><subparagraph id="id06EDF710098A45208769169FF299F64F"><enum>(A)</enum><text>the number of records that the State or Federal agency removed from the national instant criminal background check system established under section 103 of the Brady Handgun Violence Prevention Act (<external-xref legal-doc="usc" parsable-cite="usc/34/40901">34 U.S.C. 40901</external-xref>) during the reporting period;</text></subparagraph><subparagraph id="id0894676B0B144B78B2599E2CD5984512"><enum>(B)</enum><text>why the records were removed; and</text></subparagraph><subparagraph id="id60D4D8553B4947B0A50159457DEABF53"><enum>(C)</enum><text>for each record removed, the nature of the disqualifying characteristic outlined in subsection (d), (g), or (n) of section 922 of title 18, United States Code, that caused the State or Federal agency to originally submit the record to the system.</text></subparagraph></paragraph></subsection></section><section id="id29A2418855814F9481B4ADAC4522A4F3"><enum>12002.</enum><header>Defining <quote>engaged in the business</quote></header><text display-inline="no-display-inline">Section 921(a) of title 18, United States Code, is amended—</text><paragraph id="id3FEC57A5BBF446AFA51B7B7D2C4EC913"><enum>(1)</enum><text>in paragraph (21)(C), by striking <quote>with the principal objective of livelihood and profit</quote> and inserting <quote>to predominantly earn a profit</quote>;</text></paragraph><paragraph id="idC0B4F73B42754657AD79A18F60A160AD"><enum>(2)</enum><text>by redesignating paragraphs (22) through (29) as paragraphs (23) through (30), respectively; and</text></paragraph><paragraph id="idF2369EC0651B4DA0A5FF26AD32FE4821"><enum>(3)</enum><text>by inserting after paragraph (21) the following:</text><quoted-block style="OLC" display-inline="no-display-inline" id="idB64C92D6F8844AF9B0FEB4447D65292F" changed="added" reported-display-style="italic"><paragraph id="id018d0870cd32445a89cea800719f8d7a" indent="up1"><enum>(22)</enum><text>The term <term>to predominantly earn a profit</term> means that the intent underlying the sale or disposition of firearms is predominantly one of obtaining pecuniary gain, as opposed to other intents, such as improving or liquidating a personal firearms collection: <proviso><italic>Provided</italic></proviso>, That proof of profit shall not be required as to a person who engages in the regular and repetitive purchase and disposition of firearms for criminal purposes or terrorism. For purposes of this paragraph, the term <term>terrorism</term> means activity, directed against United States persons, which—</text><subparagraph id="id125c1f6bcd1b4871b451f702ccd09e56"><enum>(A)</enum><text>is committed by an individual who is not a national or permanent resident alien of the United States;</text></subparagraph><subparagraph id="idd3946e614757483da0752305c4f2004f"><enum>(B)</enum><text>involves violent acts or acts dangerous to human life which would be a criminal violation if committed within the jurisdiction of the United States; and</text></subparagraph><subparagraph id="id1a7f489cf6aa4ac18098143e8bcad39f"><enum>(C)</enum><text>is intended—</text><clause id="id9800693faaec4dbca3bdd68a4e31895f"><enum>(i)</enum><text>to intimidate or coerce a civilian population;</text></clause><clause id="id69bae825be1f43c99b5c0b700fe8243c"><enum>(ii)</enum><text>to influence the policy of a government by intimidation or coercion; or</text></clause><clause id="id224924a2031c4b81985a37d0f176d5d8"><enum>(iii)</enum><text>to affect the conduct of a government by assassination or kidnapping.</text></clause></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></section><section id="id0AB11C7E2ADD4B0F91F5971C33F64F99"><enum>12003.</enum><header>Use of Byrne grants for implementation of State crisis intervention programs</header><subsection id="idAFCFFD62595A4C05B82221BE5B1BDF56"><enum>(a)</enum><header>Byrne JAG program</header><text>Section 501(a)(1) of title I of the Omnibus Crime Control and Safe Streets Act of 1968 (<external-xref legal-doc="usc" parsable-cite="usc/34/10152">34 U.S.C. 10152(a)(1)</external-xref>) is amended—</text><paragraph id="idEA5951C78FD2486BA843A488DB177045"><enum>(1)</enum><text>in the matter preceding subparagraph (A), by inserting <quote>or civil proceedings</quote> after <quote>criminal justice</quote>; and</text></paragraph><paragraph id="id6A91BB5FBF404F99BE08EECE4E2B47B0"><enum>(2)</enum><text>by adding at the end the following:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id2F4B68AD26A446C8876A1505D5C9E621" changed="added" reported-display-style="italic"><subparagraph id="idB0FB74ED800B41FA973B344382649A64"><enum>(I)</enum><text>Implementation of State crisis intervention court proceedings and related programs or initiatives, including but not limited to—</text><clause id="id0956eca1cb954007bf9a3b83a84a7ad3"><enum>(i)</enum><text>mental health courts;</text></clause><clause id="id416ce706ccf44a51a7d10aa7a16bde6b"><enum>(ii)</enum><text>drug courts;</text></clause><clause id="id1ac0b8f6b26646048c11303f9d40efdd"><enum>(iii)</enum><text>veterans courts; and</text></clause><clause id="id0b7870504e9944fc93556e860d4eb054"><enum>(iv)</enum><text>extreme risk protection order programs, which must include, at a minimum—</text><subclause id="id896b91727676421db54b784d2fa492f4"><enum>(I)</enum><text>pre-deprivation and post-deprivation due process rights that prevent any violation or infringement of the Constitution of the United States, including but not limited to the Bill of Rights, and the substantive or procedural due process rights guaranteed under the Fifth and Fourteenth Amendments to the Constitution of the United States, as applied to the States, and as interpreted by State courts and United States courts (including the Supreme Court of the United States). Such programs must include, at the appropriate phase to prevent any violation of constitutional rights, at minimum, notice, the right to an in-person hearing, an unbiased adjudicator, the right to know opposing evidence, the right to present evidence, and the right to confront adverse witnesses;</text></subclause><subclause id="idC1546A50AE474012A0811CB820B52443"><enum>(II)</enum><text>the right to be represented by counsel at no expense to the government;</text></subclause><subclause id="idA2FF7CBD4E444CA3B7A8F699188CE94E"><enum>(III)</enum><text>pre-deprivation and post-deprivation heightened evidentiary standards and proof which mean not less than the protections afforded to a similarly situated litigant in Federal court or promulgated by the State’s evidentiary body, and sufficient to ensure the full protections of the Constitution of the United States, including but not limited to the Bill of Rights, and the substantive and procedural due process rights guaranteed under the Fifth and Fourteenth Amendments to the Constitution of the United States, as applied to the States, and as interpreted by State courts and United States courts (including the Supreme Court of the United States). The heightened evidentiary standards and proof under such programs must, at all appropriate phases to prevent any violation of any constitutional right, at minimum, prevent reliance upon evidence that is unsworn or unaffirmed, irrelevant, based on inadmissible hearsay, unreliable, vague, speculative, and lacking a foundation; and</text></subclause><subclause id="idE7D5A216B2854371ACA72737E68B96AB"><enum>(IV)</enum><text>penalties for abuse of the program.</text></subclause></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection><subsection id="ide0d2c8e89b754adca6358d1f5e9e5225"><enum>(b)</enum><header>Annual report on crisis intervention programs</header><text>Section 501 of title I of the Omnibus Crime Control and Safe Streets Act of 1968 (<external-xref legal-doc="usc" parsable-cite="usc/34/10152">34 U.S.C. 10152</external-xref>) is amended by adding at the end the following:</text><quoted-block style="OLC" display-inline="no-display-inline" id="ida72bd8da47eb4387aee009f764f998bb" changed="added" reported-display-style="italic"><subsection id="id81adab7e97694aee8b097d72d1393509"><enum>(h)</enum><header>Annual report on crisis intervention programs</header><text>The Attorney General shall publish an annual report with respect to grants awarded for crisis intervention programs or initiatives under subsection (a)(1)(I) that contains—</text><paragraph id="idde7ce6ed0a0b4afeae269809c6e19132"><enum>(1)</enum><text>a description of the grants awarded and the crisis intervention programs or initiatives funded by the grants, broken down by grant recipient;</text></paragraph><paragraph id="id0acc51e1c4874e7f84283f5f8c6b539f"><enum>(2)</enum><text>an evaluation of the effectiveness of the crisis intervention programs or initiatives in preventing violence and suicide;</text></paragraph><paragraph id="idc70368b1d490470ea55f1c41471f5a5b"><enum>(3)</enum><text>measures that have been taken by each grant recipient to safeguard the constitutional rights of an individual subject to a crisis intervention program or initiative; and</text></paragraph><paragraph id="id3d7073b0f81c4589a466c9df208b7bfc"><enum>(4)</enum><text>efforts that the Attorney General is making, in coordination with the grant recipients, to protect the constitutional rights of individuals subject to the crisis intervention programs or initiatives.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection></section><section id="idd61dd7b01dc04465ace71f9add02fbc5"><enum>12004.</enum><header>Stop Illegal Trafficking in Firearms Act</header><subsection id="idAC4B47697D364B23B01387E1074AFC7C"><enum>(a)</enum><header>Anti-straw purchasing and firearms trafficking amendments</header><paragraph id="id678231137cb440dbadff31bb3664d892"><enum>(1)</enum><header>In general</header><text><external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/18/44">Chapter 44</external-xref> of title 18, United States Code, is amended by adding at the end the following:</text><quoted-block style="USC" display-inline="no-display-inline" id="id73014034fd05443d9d42e843ed86006e" changed="added" reported-display-style="italic"><section id="idD64CF359CE144DBE959FE6C98F281B84"><enum>932.</enum><header>Straw purchasing of firearms</header><subsection id="id35979296251a47b2aaa8fda4e26e1a87"><enum>(a)</enum><header>Definitions</header><text>For purposes of this section—</text><paragraph id="id40513fa8fcc948949661598bc499f7cb"><enum>(1)</enum><text>the term <term>drug trafficking crime</term>—</text><subparagraph id="id6d39ea14f5cf4e20ad4d8fc6e4619e41"><enum>(A)</enum><text>has the meaning given that term in section 924(c)(2); and</text></subparagraph><subparagraph id="idadc7898983c64ec4a53f7a8deed46752"><enum>(B)</enum><text>includes a felony punishable under the law of a State for which the conduct constituting the offense would constitute a felony punishable under the Controlled Substances Act (<external-xref legal-doc="usc" parsable-cite="usc/21/801">21 U.S.C. 801 et seq.</external-xref>), the Controlled Substances Import and Export Act (<external-xref legal-doc="usc" parsable-cite="usc/21/951">21 U.S.C. 951 et seq.</external-xref>), or <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/46/705">chapter 705</external-xref> of title 46;</text></subparagraph></paragraph><paragraph id="idf0107de1cbe44e23be9e4c15da27ad81"><enum>(2)</enum><text>the term <term>Federal crime of terrorism</term> has the meaning given that term in section 2332b(g)(5); and</text></paragraph><paragraph id="id81e1641b3f2b40d99cf99a47aa0bda24"><enum>(3)</enum><text>the term <term>felony</term> means any offense under Federal or State law punishable by imprisonment for a term exceeding 1 year.</text></paragraph></subsection><subsection id="id8e644b5285cb4cd098d77c73a65f3b95"><enum>(b)</enum><header>Violation</header><text>It shall be unlawful for any person to knowingly purchase, or conspire to purchase, any firearm in or otherwise affecting interstate or foreign commerce for, on behalf of, or at the request or demand of any other person, knowing or having reasonable cause to believe that such other person—</text><paragraph id="id757ef161c60b454a943672fca8cda97c"><enum>(1)</enum><text>meets the criteria of 1 or more paragraphs of section 922(d);</text></paragraph><paragraph id="idbb3435f261bc42f081e1d0ed3a70af58"><enum>(2)</enum><text>intends to use, carry, possess, or sell or otherwise dispose of the firearm in furtherance of a felony, a Federal crime of terrorism, or a drug trafficking crime; or</text></paragraph><paragraph id="id25e06c5e9a7b49b58cc9f175717ccbd5"><enum>(3)</enum><text>intends to sell or otherwise dispose of the firearm to a person described in paragraph (1) or (2).</text></paragraph></subsection><subsection id="ide766efbf18d6476180a34c6e5f7b9789"><enum>(c)</enum><header>Penalty</header><paragraph id="id27ee773696ff4d799560600b202a34f5"><enum>(1)</enum><header>In general</header><text>Except as provided in paragraph (2), any person who violates subsection (b) shall be fined under this title, imprisoned for not more than 15 years, or both.</text></paragraph><paragraph id="id2c63353e787f44918f80131fcf23acf0"><enum>(2)</enum><header>Use in felonies, crimes of terrorism, or drug trafficking crimes</header><text>If a violation of subsection (b) is committed knowing or with reasonable cause to believe that any firearm involved will be used to commit a felony, a Federal crime of terrorism, or a drug trafficking crime, the person shall be sentenced to a term of imprisonment of not more than 25 years.</text></paragraph></subsection></section><section id="id115376ccdcba40fd8fa386f91b35d549"><enum>933.</enum><header>Trafficking in firearms</header><subsection id="id887f3211739f43b3899939dbdc945c56"><enum>(a)</enum><header>In general</header><text>It shall be unlawful for any person to—</text><paragraph id="id4f056bb3838943c7ab882125e68c2e0a"><enum>(1)</enum><text>ship, transport, transfer, cause to be transported, or otherwise dispose of any firearm to another person in or otherwise affecting interstate or foreign commerce, if such person knows or has reasonable cause to believe that the use, carrying, or possession of a firearm by the recipient would constitute a felony (as defined in section 932(a));</text></paragraph><paragraph id="idb52b3ea4d2964dd8b3304a5768f39b78"><enum>(2)</enum><text>receive from another person any firearm in or otherwise affecting interstate or foreign commerce, if the recipient knows or has reasonable cause to believe that such receipt would constitute a felony; or</text></paragraph><paragraph id="id8ea5548192aa4393a94b5e795301718a"><enum>(3)</enum><text>attempt or conspire to commit the conduct described in paragraph (1) or (2).</text></paragraph></subsection><subsection id="idadc36ec93cbf4f8abbc48143fe9d4658"><enum>(b)</enum><header>Penalty</header><text>Any person who violates subsection (a) shall be fined under this title, imprisoned for not more than 15 years, or both.</text></subsection></section><section id="id5ba16fbbe7284db5bfe35843e141645b"><enum>934.</enum><header>Forfeiture and fines</header><subsection id="ida7529af2bd8c4449a217c8e3333f27e4"><enum>(a)</enum><header>Forfeiture</header><paragraph id="id17dfcf5422ee4eb09d3e74210266d19a"><enum>(1)</enum><header>In general</header><text>Any person convicted of a violation of section 932 or 933 shall forfeit to the United States, irrespective of any provision of State law—</text><subparagraph id="id8db5b6118248462296c3e762182cd370"><enum>(A)</enum><text>any property constituting, or derived from, any proceeds the person obtained, directly or indirectly, as the result of such violation; and</text></subparagraph><subparagraph id="id866d8292a2a44facbc272601bcb0cac1"><enum>(B)</enum><text>any of the person’s property used, or intended to be used, in any manner or part, to commit, or to facilitate the commission of, such violation, except that for any forfeiture of any firearm or ammunition pursuant to this section, section 924(d) shall apply.</text></subparagraph></paragraph><paragraph id="id59b3bab2146d41f192cff6a7b2763269"><enum>(2)</enum><header>Imposition</header><text>The court, in imposing sentence on a person convicted of a violation of section 932 or 933, shall order, in addition to any other sentence imposed pursuant to section 932 or 933, that the person forfeit to the United States all property described in paragraph (1).</text></paragraph></subsection><subsection id="idc31b7d3ceacb4edab6ad9eb19c3a209f"><enum>(b)</enum><header>Fines</header><text>A defendant who derives profits or other proceeds from an offense under section 932 or 933 may be fined not more than the greater of—</text><paragraph id="id991fa2e61011446a8e2b99299b7724d8"><enum>(1)</enum><text>the fine otherwise authorized by this part; or</text></paragraph><paragraph id="id2e8ca150ce1444fdbb7a70b0b703a435"><enum>(2)</enum><text>the amount equal to twice the gross profits or other proceeds of the offense under section 932 or 933.</text></paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></paragraph><paragraph id="ide6ffb042b56f4a4e97424fb6ba060886"><enum>(2)</enum><header>Title III authorization</header><text>Section 2516(1)(n) of title 18, United States Code, is amended by striking <quote>sections 922 and 924</quote> and inserting <quote>section 922, 924, 932, or 933</quote>.</text></paragraph><paragraph id="idcf38f962dd5c46f682ddb7537319cec5"><enum>(3)</enum><header>Racketeering amendment</header><text>Section 1961(1)(B) of title 18, United States Code, is amended by inserting <quote>section 932 (relating to straw purchasing), section 933 (relating to trafficking in firearms),</quote> before <quote>section 1028</quote>.</text></paragraph><paragraph id="idad91507de2f5480fa94caf4b358cf0f8"><enum>(4)</enum><header>Money laundering amendment</header><text>Section 1956(c)(7)(D) of title 18, United States Code, is amended by striking <quote>section 924(n)</quote> and inserting <quote>section 924(n), 932, or 933</quote>.</text></paragraph><paragraph id="idaf7436a7c1a24090965c6f7dfb9a6f0f"><enum>(5)</enum><header>Directive to Sentencing Commission</header><text>Pursuant to its authority under section 994 of title 28, United States Code, and in accordance with this subsection, the United States Sentencing Commission shall review and amend its guidelines and policy statements to ensure that persons convicted of an offense under section 932 or 933 of title 18, United States Code, and other offenses applicable to the straw purchases and trafficking of firearms are subject to increased penalties in comparison to those currently provided by the guidelines and policy statements for such straw purchasing and trafficking of firearms offenses. In its review, the Commission shall consider, in particular, an appropriate amendment to reflect the intent of Congress that straw purchasers without significant criminal histories receive sentences that are sufficient to deter participation in such activities and reflect the defendant's role and culpability, and any coercion, domestic violence survivor history, or other mitigating factors. The Commission shall also review and amend its guidelines and policy statements to reflect the intent of Congress that a person convicted of an offense under section 932 or 933 of title 18, United States Code, who is affiliated with a gang, cartel, organized crime ring, or other such enterprise should be subject to higher penalties than an otherwise unaffiliated individual.</text></paragraph><paragraph id="idc692e30f33034edba50b6c569290eef4"><enum>(6)</enum><header>Technical and conforming amendment</header><text>The table of sections for <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/18/44">chapter 44</external-xref> of title 18, United States Code, is amended by adding at the end the following:</text><quoted-block style="USC" id="id5b7079f8-7cf6-4cd5-b869-486a45965b68" changed="added" reported-display-style="italic"><toc changed="added" reported-display-style="italic"><toc-entry level="section" idref="idD64CF359CE144DBE959FE6C98F281B84">932. Straw purchasing of firearms. </toc-entry><toc-entry level="section" idref="id115376ccdcba40fd8fa386f91b35d549">933. Trafficking in firearms. </toc-entry><toc-entry level="section" idref="id5ba16fbbe7284db5bfe35843e141645b">934. Forfeiture and fines.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection><subsection id="idcf83465cd2744226ac302086a9876044"><enum>(b)</enum><header>Amendments to section 922<enum-in-header>(d)</enum-in-header></header><text display-inline="yes-display-inline">Section 922(d) of title 18, United States Code, is amended—</text><paragraph id="idb436563723b34326934756d3c68212c9"><enum>(1)</enum><text>in paragraph (8), by striking <quote>or</quote> at the end;</text></paragraph><paragraph id="idd858678d574e45c981f712050b9089b4"><enum>(2)</enum><text>in paragraph (9), by striking the period at the end and inserting a semicolon; and</text></paragraph><paragraph id="idb0ed655aefae4b4ea2d7bfe32565a13a"><enum>(3)</enum><text>by striking the matter following paragraph (9) and inserting the following:</text><quoted-block style="OLC" display-inline="no-display-inline" id="idd0c8f6aa92604addb37fda26c2832642" changed="added" reported-display-style="italic"><paragraph id="ide44b48e223e84384a38b5a9d67a08516"><enum>(10)</enum><text>intends to sell or otherwise dispose of the firearm or ammunition in furtherance of a felony, a Federal crime of terrorism, or a drug trafficking offense (as such terms are defined in section 932(a)); or</text></paragraph><paragraph id="id96bce311965b45d5a64afbfbf00d7534"><enum>(11)</enum><text>intends to sell or otherwise dispose of the firearm or ammunition to a person described in any of paragraphs (1) through (10).</text></paragraph><quoted-block-continuation-text quoted-block-continuation-text-level="subsection">This subsection shall not apply with respect to the sale or disposition of a firearm or ammunition to a licensed importer, licensed manufacturer, licensed dealer, or licensed collector who pursuant to subsection (b) of section 925 is not precluded from dealing in firearms or ammunition, or to a person who has been granted relief from disabilities pursuant to subsection (c) of section 925.</quoted-block-continuation-text><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection><subsection id="id3101a6e2c2a54209b808ff1bd7b939a1"><enum>(c)</enum><header>Amendments to section 924<enum-in-header>(a)</enum-in-header></header><text display-inline="yes-display-inline">Section 924(a) of title 18, United States Code, is amended—</text><paragraph id="id6cf88b57bad042b1b4b1fb5490328fc4"><enum>(1)</enum><text>in paragraph (2), by striking <quote>(d), (g),</quote>; and</text></paragraph><paragraph id="ide55a9388d56a4a65ada2606bbfd17680"><enum>(2)</enum><text>by adding at the end the following:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id52c9e546bfa241988b81159e2245c15f" changed="added" reported-display-style="italic"><paragraph id="idf1aedd42379548779c4aefa8b52c6af3"><enum>(8)</enum><text>Whoever knowingly violates subsection (d) or (g) of section 922 shall be fined under this title, imprisoned for not more than 15 years, or both.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection><subsection id="id2fbf63f313de4b00ae442efc43a55a40"><enum>(d)</enum><header>Amendments to section 924<enum-in-header>(d)</enum-in-header></header><text display-inline="yes-display-inline">Section 924(d) of title 18, United States Code, is amended—</text><paragraph id="id108b396d7dc3496d983950e7ac2b645e"><enum>(1)</enum><text>in paragraph (1), by inserting <quote>932, or 933,</quote> after <quote>section 924,</quote>; and</text></paragraph><paragraph id="iddccdfea7db664debab369ad81ad68058"><enum>(2)</enum><text>in paragraph (3)—</text><subparagraph id="id7d513330fdad4cda987b6d4cf5e94604"><enum>(A)</enum><text>in subparagraph (E), by striking <quote>and</quote> at the end;</text></subparagraph><subparagraph id="id739fa564c3b54ff09c4be09de6309af3"><enum>(B)</enum><text>in subparagraph (F), by striking the period at the end and inserting <quote>; and</quote>; and</text></subparagraph><subparagraph id="idd20d9d9bfc25472bbc351f2727276d17"><enum>(C)</enum><text>by adding at the end the following:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id733e8993be764909a29c5cb0a10483b9" changed="added" reported-display-style="italic"><subparagraph id="id00c0454e9f944b71a4ea6b9848e19a38"><enum>(G)</enum><text>any offense under section 932 or 933.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph></subsection><subsection id="id30919a96675541a2af5d7e023a4af4ed"><enum>(e)</enum><header>Amendments to section 924<enum-in-header>(h)</enum-in-header></header><text display-inline="yes-display-inline">Section 924 of title 18, United States Code, is amended by striking subsection (h) and inserting the following:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id18781F1258EC479484AC2CA164A1EBAB" changed="added" reported-display-style="italic"><subsection id="idf8c05ec1e0e4468ba8a5bd449b18c266"><enum>(h)</enum><text>Whoever knowingly receives or transfers a firearm or ammunition, or attempts or conspires to do so, knowing or having reasonable cause to believe that such firearm or ammunition will be used to commit a felony, a Federal crime of terrorism, or a drug trafficking crime (as such terms are defined in section 932(a)), or a crime under the Arms Export Control Act (<external-xref legal-doc="usc" parsable-cite="usc/22/2751">22 U.S.C. 2751 et seq.</external-xref>), the Export Control Reform Act of 2018 (<external-xref legal-doc="usc" parsable-cite="usc/50/4801">50 U.S.C. 4801 et seq.</external-xref>), the International Emergency Economic Powers Act (<external-xref legal-doc="usc" parsable-cite="usc/50/1701">50 U.S.C. 1701 et seq.</external-xref>), or the Foreign Narcotics Kingpin Designation Act (<external-xref legal-doc="usc" parsable-cite="usc/21/1901">21 U.S.C. 1901 et seq.</external-xref>), shall be fined under this title, imprisoned for not more than 15 years, or both.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection><subsection id="id4c3c540c7d764a57bdb1d5d3436a1279"><enum>(f)</enum><header>Amendments to section 924<enum-in-header>(k)</enum-in-header></header><text display-inline="yes-display-inline">Section 924 of title 18, United States Code, is amended by striking subsection (k) and inserting the following:</text><quoted-block style="OLC" display-inline="no-display-inline" id="idB9FA140BE33F423D83E1CD7331CB4E86" changed="added" reported-display-style="italic"><subsection id="idcf515c9cc61d442099d04526d65b132d"><enum>(k)</enum><paragraph commented="no" display-inline="yes-display-inline" id="idDDF698DEC483428BA4E5912F67253321"><enum>(1)</enum><text>A person who smuggles or knowingly brings into the United States a firearm or ammunition, or attempts or conspires to do so, with intent to engage in or to promote conduct that—</text><subparagraph indent="up1" id="idD8F3B4DCC7E046E383119E1C89274BB4"><enum>(A)</enum><text>is punishable under the Controlled Substances Import and Export Act (<external-xref legal-doc="usc" parsable-cite="usc/21/951">21 U.S.C. 951 et seq.</external-xref>), or <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/46/705">chapter 705</external-xref> of title 46; or</text></subparagraph><subparagraph indent="up1" id="idE229FFCB2C014412A9FB8959A6117087"><enum>(B)</enum><text>constitutes a felony, a Federal crime of terrorism, or a drug trafficking crime (as such terms are defined in section 932(a)), </text></subparagraph><continuation-text continuation-text-level="paragraph">shall be fined under this title, imprisoned for not more than 15 years, or both.</continuation-text></paragraph><paragraph id="id19b98b0212084472a20530758a75bb5b" indent="up1"><enum>(2)</enum><text>A person who smuggles or knowingly takes out of the United States a firearm or ammunition, or attempts or conspires to do so, with intent to engage in or to promote conduct that—</text><subparagraph id="id19e63c9e55854e2e97fca2da0af8fbdd"><enum>(A)</enum><text>would be punishable under the Controlled Substances Import and Export Act (<external-xref legal-doc="usc" parsable-cite="usc/21/951">21 U.S.C. 951 et seq.</external-xref>), or <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/46/705">chapter 705</external-xref> of title 46, if the conduct had occurred within the United States; or</text></subparagraph><subparagraph id="id031ce4d277094d8cb42cbc413aaa6172"><enum>(B)</enum><text>would constitute a felony or a Federal crime of terrorism (as such terms are defined in section 932(a)) for which the person may be prosecuted in a court of the United States, if the conduct had occurred within the United States,</text></subparagraph><continuation-text continuation-text-level="paragraph">shall be fined under this title, imprisoned for not more than 15 years, or both.</continuation-text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection><subsection id="id3466e8ab9c3f4a5d913559eb0ed37f4d"><enum>(g)</enum><header>Prohibition on firearms or ammunition transfers to agents of drug cartels</header><text display-inline="yes-display-inline">The Department of Justice, and any of its law enforcement coordinate agencies, shall not conduct or otherwise facilitate the transfer of an operable firearm or ammunition to an individual if any law enforcement officer employed by the Department of Justice involved with the transfer knows or has reasonable cause to believe that the recipient of the firearm or ammunition is an agent of a drug cartel, unless law enforcement personnel of the United States continuously monitor or control the firearm or ammunition at all times.</text></subsection><subsection id="id19cb6335fba6435fae7f5072196d96e0"><enum>(h)</enum><header>FFL access to law enforcement information</header><paragraph id="idf956e9b0ff544c858ea911563ce4c624"><enum>(1)</enum><header>In general</header><text>Section 103(b) of the Brady Handgun Violence Prevention Act (<external-xref legal-doc="usc" parsable-cite="usc/34/40901">34 U.S.C. 40901(b)</external-xref>), is amended—</text><subparagraph id="ide2b3475b1752422ea1abae4fd92db839"><enum>(A)</enum><text>by striking <quote>Not later than</quote> and inserting the following:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id50968812ddda458c82752ef6816cec27" changed="added" reported-display-style="italic"><paragraph id="id1b50d7d431e940798b1e83ceb2101f13"><enum>(1)</enum><header>In general</header><text>Not later than</text></paragraph><after-quoted-block>; and</after-quoted-block></quoted-block></subparagraph><subparagraph id="ide426d9a960334e06be811f583624a597"><enum>(B)</enum><text>by adding at the end the following:</text><quoted-block style="OLC" display-inline="no-display-inline" id="idf4819f6dfbe14d73acf7d445af1fb2c7" changed="added" reported-display-style="italic"><paragraph id="id62511cf3d6644d5bb1fd241151b08f3c"><enum>(2)</enum><header>Voluntary background checks</header><subparagraph id="id7b99e5103e61486888a7967f1987b103"><enum>(A)</enum><header>In general</header><text>Not later than 90 days after the date of enactment of this paragraph, the Attorney General shall promulgate regulations allowing licensees to use the national instant criminal background check system established under this section for purposes of voluntarily conducting an employment background check relating to a current or prospective employee. The Attorney General may not collect a fee for an employment background check under this subparagraph.</text></subparagraph><subparagraph id="id0CC04F13F8E44819B690B9F1D0A27EDB"><enum>(B)</enum><header>Notice</header><text>Before conducting an employment background check relating to a current or prospective employee under subparagraph (A), a licensee shall—</text><clause id="id7730233010bf46dfa0e026f7f9e9ab0d"><enum>(i)</enum><text>provide written notice to the current or prospective employee that the licensee intends to conduct the background check; and</text></clause><clause id="id0cc6d737416c4aeeb90043a6c33cfa82"><enum>(ii)</enum><text>obtain consent to conduct the background check from the current or prospective employee in writing.</text></clause></subparagraph><subparagraph id="id12aec4ed486e4e8f917249cf240acfc8"><enum>(C)</enum><header>Exemption</header><text>An employment background check conducted by a licensee under subparagraph (A) shall not be governed by the Fair Credit Reporting Act (<external-xref legal-doc="usc" parsable-cite="usc/15/1681">15 U.S.C. 1681 et seq.</external-xref>).</text></subparagraph><subparagraph id="id995fcc30bcfb4e0c9f8e13a3d0d1b252"><enum>(D)</enum><header>Appeal</header><text>Any individual who is the subject of an employment background check conducted by a licensee under subparagraph (A) the result of which indicates that the individual is prohibited from possessing a firearm or ammunition pursuant to subsection (g) or (n) of section 922 of title 18, United States Code, may appeal the results of the background check in the same manner and to the same extent as if the individual had been the subject of a background check relating to the transfer of a firearm.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph><paragraph id="idcca8c48dd6734311bf665a31190f31b4"><enum>(2)</enum><header>Acquisition, preservation, and exchange of identification records and information</header><text>Section 534 of title 28, United States Code, is amended—</text><subparagraph id="id8446e553aae04d3abe1de14ad9acd1c1"><enum>(A)</enum><text>in subsection (a)—</text><clause id="idcfd448ab09bc4923bceab207fcf2dc0a"><enum>(i)</enum><text>in paragraph (3), by striking <quote>and</quote> at the end;</text></clause><clause id="id17cbb0a4655241adba1f32d35c804ec0"><enum>(ii)</enum><text>in paragraph (4), by striking the period at the end and inserting <quote>; and</quote>; and</text></clause><clause id="id12066d2a28934b61b65f57147c0dcb7d"><enum>(iii)</enum><text>by inserting after paragraph (4) the following:</text><quoted-block style="OLC" display-inline="no-display-inline" id="idc1e1f33d54c94bd3871d81fb546742ed" changed="added" reported-display-style="italic"><paragraph id="id67759f3b8310417f8c651293a9014131"><enum>(5)</enum><text>provide a person licensed as an importer, manufacturer, or dealer of firearms under <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/18/44">chapter 44</external-xref> of title 18 with information necessary to verify whether firearms offered for sale to such licensees have been stolen.</text></paragraph><after-quoted-block>; and</after-quoted-block></quoted-block></clause></subparagraph><subparagraph id="id2a4b9a61f04a413393f246cf506030ea"><enum>(B)</enum><text>in subsection (b), by inserting <quote>, except for dissemination authorized under subsection (a)(5) of this section</quote> before the period.</text></subparagraph></paragraph><paragraph id="idbff9fc3ef8ff4db19d24977f0ffbb3f9"><enum>(3)</enum><header>Regulations</header><text>Not later than 90 days after the date of enactment of this Act, and without regard to <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/5/5">chapter 5</external-xref> of title 5, United States Code, the Attorney General shall promulgate regulations allowing a person licensed as an importer, manufacturer, or dealer of firearms under <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/18/44">chapter 44</external-xref> of title 18, United States Code, to receive access to records of stolen firearms maintained by the National Crime Information Center operated by the Federal Bureau of Investigation, solely for the purpose of voluntarily verifying whether firearms offered for sale to such licensees have been stolen.</text></paragraph><paragraph id="id6f915dd839404a798bd2e562a1ee87b0"><enum>(4)</enum><header>Statutory construction; evidence</header><subparagraph id="id3973824da73b4602b8c02373b65df453"><enum>(A)</enum><header>Statutory construction</header><text>Nothing in this subsection or the amendments made by this subsection shall be construed—</text><clause id="id1219ce4e3a334670bee0d3fdc802c27c"><enum>(i)</enum><text>to create a cause of action against any person licensed as an importer, manufacturer, or dealer of firearms under <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/18/44">chapter 44</external-xref> of title 18, United States Code, or any other person for any civil liability; or</text></clause><clause id="idcdf38c8c6e164ab3ad3960435dc5bf62"><enum>(ii)</enum><text>to establish any standard of care.</text></clause></subparagraph><subparagraph id="ida04507b6dcce4a528b3dbc5eb3a052e5"><enum>(B)</enum><header>Evidence</header><text>Notwithstanding any other provision of law, evidence regarding the use or non-use by a person licensed as an importer, manufacturer, or dealer of firearms under <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/18/44">chapter 44</external-xref> of title 18, United States Code, of the systems, information, or records made available under this subsection or the amendments made by this subsection shall not be admissible as evidence in any proceeding of any court, agency, board, or other entity.</text></subparagraph></paragraph></subsection><subsection id="id65ab1ecf90584b788449bb3f2deba7ec"><enum>(i)</enum><header>Funding for existing ATF anti-straw purchasing campaign</header><text display-inline="yes-display-inline">There are authorized to be appropriated to the Bureau of Alcohol, Tobacco, Firearms, and Explosives $1,000,000 for each of fiscal years 2023 through 2027 to continue and expand current efforts with existing partners to educate persons licensed as an importer, manufacturer, or dealer of firearms under <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/18/44">chapter 44</external-xref> of title 18, United States Code, and the public to combat illegal straw purchases of firearms.</text></subsection><subsection id="idd1445fba755c4119990113d1dbac8166"><enum>(j)</enum><header>Local law enforcement reimbursement for assistance provided to DHS-HSI to prevent illegal trafficking</header><text display-inline="yes-display-inline">Section 432(d)(2) of the Homeland Security Act of 2002 (<external-xref legal-doc="usc" parsable-cite="usc/6/240">6 U.S.C. 240(d)(2)</external-xref>) is amended by inserting <quote>salary reimbursement,</quote> after <quote>administrative,</quote>.</text></subsection><subsection id="idbf7d2d1a02a64cf09578a65ae4b1e5f1" commented="no" display-inline="no-display-inline"><enum>(k)</enum><header>Rule of construction</header><text display-inline="yes-display-inline">Nothing in this section, or an amendment made by this section, shall be construed to allow the establishment of a Federal system of registration of firearms, firearms owners, or firearms transactions or dispositions.</text></subsection></section><section id="id8aec39a064304a36818a7b147f5eaf2e"><enum>12005.</enum><header>Misdemeanor crime of domestic violence</header><subsection id="idCEA51258E77742E6A05EC52F6FD4E3B0"><enum>(a)</enum><header>Defining <quote>dating relationship</quote></header><text display-inline="yes-display-inline">Section 921(a) of title 18, United States Code, is amended—</text><paragraph id="id87f245c57b4047c38231d4a9b29b3f3f"><enum>(1)</enum><text>in paragraph (33)(A)(ii)—</text><subparagraph id="iddde91abf63d342809e5e5a5c7ae0aacf"><enum>(A)</enum><text>by striking <quote>or by a person</quote> and inserting <quote>by a person</quote>; and</text></subparagraph><subparagraph id="id493d86dfc9f04ccf982cb5d57ec3c538"><enum>(B)</enum><text>by inserting before the period at the end the following: <quote>, or by a person who has a current or recent former dating relationship with the victim</quote>; and</text></subparagraph></paragraph><paragraph id="idf37c2ff6cf614b9c88d4d41e8cb2761e"><enum>(2)</enum><text>by adding at the end the following:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id3a134b7749bc4694aa87ee07c2fd6b9c" changed="added" reported-display-style="italic"><paragraph id="id4a8d9e57cdb247c693fbbbc414f8196f" indent="up1"><enum>(37)</enum><subparagraph commented="no" display-inline="yes-display-inline" id="ided6dc32aef814633a64524809e52e16f"><enum>(A)</enum><text>The term <term>dating relationship</term> means a relationship between individuals who have or have recently had a continuing serious relationship of a romantic or intimate nature.</text></subparagraph><subparagraph id="idd214c659fdc448d2951a484e6fb09e71" indent="up1"><enum>(B)</enum><text>Whether a relationship constitutes a dating relationship under subparagraph (A) shall be determined based on consideration of—</text><clause id="id68a39d65bcd84773bf4e3629b1169c7f"><enum>(i)</enum><text>the length of the relationship;</text></clause><clause id="idce398c0079a640b287f1e17c96df252b"><enum>(ii)</enum><text>the nature of the relationship; and</text></clause><clause id="id9cf06d1ad7e44d939e344eaede20d7d7"><enum>(iii)</enum><text>the frequency and type of interaction between the individuals involved in the relationship.</text></clause></subparagraph><subparagraph id="id75a5e9ca1e454d5384f8baf638ffed05" indent="up1"><enum>(C)</enum><text>A casual acquaintanceship or ordinary fraternization in a business or social context does not constitute a dating relationship under subparagraph (A).</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection><subsection id="id7E0C560B9ACC43EB86EC48373B600521"><enum>(b)</enum><header>No retroactive application</header><text>The amendments made by subsection (a) shall not apply to any conviction of a misdemeanor crime of domestic violence entered before the date of enactment of this Act.</text></subsection><subsection id="idB28B3244A787424186CB7C7901220225"><enum>(c)</enum><header>Limitations on convictions of crimes of domestic violence with respect to dating relationships</header><text>Section 921(a)(33) of title 18, United States Code, is amended—</text><paragraph id="id729E53102FA141F6B115DE35A60476EB"><enum>(1)</enum><text>in subparagraph (A)—</text><subparagraph id="idE5FA6B9B806D4686AA86D3F25BCEC4B1"><enum>(A)</enum><text>in the matter preceding clause (i), by striking <quote>subparagraph (C)</quote> and inserting <quote>subparagraphs (B) and (C)</quote>; and</text></subparagraph><subparagraph id="id08EB8EC022A44C9EAB100341FA8A9BF4"><enum>(B)</enum><text>in clause (ii), by striking <quote>State,,</quote> and inserting <quote>State,</quote>; and</text></subparagraph></paragraph><paragraph id="idFF76CE7A4A2D4646B770371AF7969074"><enum>(2)</enum><text>by adding at the end the following:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id33f7933db7904f929d0d0664797ae8bd" changed="added" reported-display-style="italic"><subparagraph id="id2ecbb8c8ab084caa8712d8b5de754449" indent="up2"><enum>(C)</enum><text>A person shall not be considered to have been convicted of a misdemeanor crime of domestic violence against an individual in a dating relationship for purposes of this chapter if the conviction has been expunged or set aside, or is an offense for which the person has been pardoned or has had firearm rights restored unless the expungement, pardon, or restoration of rights expressly provides that the person may not ship, transport, possess, or receive firearms: <proviso><italic>Provided</italic></proviso>, That, in the case of a person who has not more than 1 conviction of a misdemeanor crime of domestic violence against an individual in a dating relationship, and is not otherwise prohibited under this chapter, the person shall not be disqualified from shipping, transport, possession, receipt, or purchase of a firearm under this chapter if 5 years have elapsed from the later of the judgment of conviction or the completion of the person's custodial or supervisory sentence, if any, and the person has not subsequently been convicted of another such offense, a misdemeanor under Federal, State, Tribal, or local law which has, as an element, the use or attempted use of physical force, or the threatened use of a deadly weapon, or any other offense that would disqualify the person under section 922(g). The national instant criminal background check system established under section 103 of the Brady Handgun Violence Prevention Act (<external-xref legal-doc="usc" parsable-cite="usc/34/40901">34 U.S.C. 40901</external-xref>) shall be updated to reflect the status of the person. Restoration under this subparagraph is not available for a current or former spouse, parent, or guardian of the victim, a person with whom the victim shares a child in common, a person who is cohabiting with or has cohabited with the victim as a spouse, parent, or guardian, or a person similarly situated to a spouse, parent, or guardian of the victim.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection></section><enum>III</enum><header>Other matters</header><subtitle id="id6085CE2EB234408A96575B809C79FAC6" style="OLC"><enum>A</enum><header>Extension of moratorium</header><section id="H25A14E5D6A2343C584092E709296F567"><enum>13101.</enum><header>Extension of moratorium on implementation of rule relating to eliminating the anti-kickback statute safe harbor protection for prescription drug rebates</header><text display-inline="no-display-inline">Section 90006 of division I of the Infrastructure Investment and Jobs Act (42 U.S.C. 1320a–7b note) is amended by striking <quote>January 1, 2026</quote> and inserting <quote>January 1, 2027</quote>.</text></section></subtitle><subtitle id="id04EE3DB23B4648AA9B45C156B8D8C983" style="OLC"><enum>B</enum><header>Medicare Improvement Fund</header><section id="idA0C133B9748B4A699A1C25252603FDF9"><enum>13201.</enum><header>Medicare Improvement Fund</header><text display-inline="no-display-inline">Section 1898(b)(1) of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/1395iii">42 U.S.C. 1395iii(b)(1)</external-xref>) is amended by striking <quote>fiscal year 2021, $5,000,000</quote> and inserting <quote>fiscal year 2022, $7,500,000,000</quote>.</text></section></subtitle><subtitle id="id6e31eb6d702b42da88a72bdf0cc2cd82"><enum>C</enum><header>Luke and Alex School Safety Act of 2022</header><section id="ide8abdb8bfa7b4f2eb8696b9e91510793"><enum>13301.</enum><header>Short title</header><text display-inline="no-display-inline">This subtitle may be cited as the <quote>Luke and Alex School Safety Act of 2022</quote>.</text></section><section id="id2f0a547e5e7e48829d98c740ef7db0e1"><enum>13302.</enum><header>Federal Clearinghouse on School Safety Evidence-based Practices</header><subsection id="id58c6a6d616fe467a9c82bb531a12bea0"><enum>(a)</enum><header>In general</header><text>Subtitle A of title XXII of the Homeland Security Act of 2002 (<external-xref legal-doc="usc" parsable-cite="usc/6/651">6 U.S.C. 651 et seq.</external-xref>) is amended by adding at the end the following:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id8333255f6d984c69abffb93528d7bbe3" changed="added" reported-display-style="italic"><section id="id68621e10be844b48b61412ca464518ae"><enum>2220D.</enum><header>Federal Clearinghouse on School Safety Evidence-based Practices</header><subsection id="idd02f81ee916749a699373724abeab43c"><enum>(a)</enum><header>Establishment</header><paragraph id="idb7d7b7afb07a42c2b02158a94eea0f75"><enum>(1)</enum><header>In general</header><text>The Secretary, in coordination with the Secretary of Education, the Attorney General, and the Secretary of Health and Human Services, shall establish a Federal Clearinghouse on School Safety Evidence-based Practices (in this section referred to as the <quote>Clearinghouse</quote>) within the Department.</text></paragraph><paragraph id="idf43e05fd7dbb4b57baa7e7d99409d89a"><enum>(2)</enum><header>Purpose</header><text>The Clearinghouse shall serve as a Federal resource to identify and publish online through SchoolSafety.gov, or any successor website, evidence-based practices and recommendations to improve school safety for use by State and local educational agencies, institutions of higher education, State and local law enforcement agencies, health professionals, and the general public.</text></paragraph><paragraph id="id1beb4c79dfe041038ca670fd52bb667a"><enum>(3)</enum><header>Personnel</header><subparagraph id="id388a12705e9c4d8889be4f7970be3b97"><enum>(A)</enum><header>Assignments</header><text>The Clearinghouse shall be assigned such personnel and resources as the Secretary considers appropriate to carry out this section.</text></subparagraph><subparagraph id="idd96d3f78a1784c4cb38f0e1cd3fefdde"><enum>(B)</enum><header>Detailees</header><text>The Secretary of Education, the Attorney General, and the Secretary of Health and Human Services may detail personnel to the Clearinghouse.</text></subparagraph></paragraph><paragraph id="id088fe04e09c54c55a5825ab1d5129b45"><enum>(4)</enum><header>Exemptions</header><subparagraph id="id3ca8bed9140f49688fcf2b3cabbf4703"><enum>(A)</enum><header>Paperwork reduction act</header><text><external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/44/35">Chapter 35</external-xref> of title 44, United States Code (commonly known as the <quote>Paperwork Reduction Act</quote>), shall not apply to any rulemaking or information collection required under this section.</text></subparagraph><subparagraph id="id43589ed328e4451ea26cd28e7a2d74dd"><enum>(B)</enum><header>Federal advisory committee act</header><text>The Federal Advisory Committee Act (5 U.S.C. App.) shall not apply for the purposes of carrying out this section.</text></subparagraph></paragraph></subsection><subsection id="id8aef236009e44ac8b8b0d6230e53afac"><enum>(b)</enum><header>Clearinghouse contents</header><paragraph id="id2c6e6bdcbcfd4cdf9121a18d5bea6dce"><enum>(1)</enum><header>Consultation</header><text>In identifying the evidence-based practices and recommendations for the Clearinghouse, the Secretary shall—</text><subparagraph id="idfd3c2498bcca4d0ead6f0b963a68fc55"><enum>(A)</enum><text>consult with appropriate Federal, State, local, Tribal, private sector, and nongovernmental organizations, including civil rights and disability rights organizations; and</text></subparagraph><subparagraph id="idf18e413bc1d945108648d6219006bffe"><enum>(B)</enum><text>consult with the Secretary of Education to ensure that evidence-based practices published by the Clearinghouse are aligned with evidence-based practices to support a positive and safe learning environment for all students.</text></subparagraph></paragraph><paragraph id="id1cf9a6798aec42578126f59d5fd8463f"><enum>(2)</enum><header>Criteria for evidence-based practices and recommendations</header><text>The evidence-based practices and recommendations of the Clearinghouse shall—</text><subparagraph id="id9ff94e0b72754dd6b644f506db742cc0"><enum>(A)</enum><text>include comprehensive evidence-based school safety measures;</text></subparagraph><subparagraph id="id7f81526c51584f5399a27b9a679b21f2"><enum>(B)</enum><text>include the evidence or research rationale supporting the determination of the Clearinghouse that the evidence-based practice or recommendation under subparagraph (A) has been shown to have a significant effect on improving the health, safety, and welfare of persons in school settings, including—</text><clause id="idcb43724a42ca4090977a74e87f0fcde7"><enum>(i)</enum><text>relevant research that is evidence-based, as defined in section 8101 of the Elementary and Secondary Education Act of 1965 (<external-xref legal-doc="usc" parsable-cite="usc/20/7801">20 U.S.C. 7801</external-xref>), supporting the evidence-based practice or recommendation;</text></clause><clause id="idf0ea9e9967ad485893c1566aead23592"><enum>(ii)</enum><text>findings and data from previous Federal or State commissions recommending improvements to the safety posture of a school; or</text></clause><clause id="id2447b29be3d74f5282c85b816b287859"><enum>(iii)</enum><text>other supportive evidence or findings relied upon by the Clearinghouse in determining evidence-based practices and recommendations, as determined in consultation with the officers described in subsection (a)(3)(B);</text></clause></subparagraph><subparagraph id="id0135a9626aa846dcbf7904f889e054b9"><enum>(C)</enum><text>include information on Federal programs for which implementation of each evidence-based practice or recommendation is an eligible use for the program;</text></subparagraph><subparagraph id="idf151b908269d477da46a995bbfc41a64"><enum>(D)</enum><text>be consistent with Federal civil rights laws, including title II of the Americans with Disabilities Act of 1990 (<external-xref legal-doc="usc" parsable-cite="usc/42/12131">42 U.S.C. 12131 et seq.</external-xref>), the Rehabilitation Act of 1973 (<external-xref legal-doc="usc" parsable-cite="usc/29/701">29 U.S.C. 701 et seq.</external-xref>), and title VI of the Civil Rights Act of 1964 (<external-xref legal-doc="usc" parsable-cite="usc/42/2000d">42 U.S.C. 2000d et seq.</external-xref>); and</text></subparagraph><subparagraph id="id88cb305b21594f08884c75b6123bf96d"><enum>(E)</enum><text>include options for developmentally appropriate recommendations for use in educational settings with respect to children’s ages and physical, social, sensory, and emotionally developmental statuses.</text></subparagraph></paragraph><paragraph id="ided39fb1a2226484caef4fc5dc4b93652"><enum>(3)</enum><header>Past commission recommendations</header><text>The Clearinghouse shall present, as determined in consultation with the officers described in subsection (a)(3)(B), Federal, State, local, Tribal, private sector, and nongovernmental organization issued best practices and recommendations and identify any best practice or recommendation of the Clearinghouse that was previously issued by any such organization or commission.</text></paragraph></subsection><subsection id="id7c02834e90384151a5c49f23298a45b8"><enum>(c)</enum><header>Assistance and training</header><text>The Secretary may produce and publish materials on the Clearinghouse to assist and train educational agencies and law enforcement agencies on the implementation of the evidence-based practices and recommendations.</text></subsection><subsection id="id3ebd09864bd845849797fff540b88a45"><enum>(d)</enum><header>Continuous improvement</header><text>The Secretary shall—</text><paragraph id="id43a3d344d1324bf4b75d060f27591c7a"><enum>(1)</enum><text>collect for the purpose of continuous improvement of the Clearinghouse—</text><subparagraph id="idac597c92a2a148188c0eb197c618c4aa"><enum>(A)</enum><text>Clearinghouse data analytics;</text></subparagraph><subparagraph id="idaa3141ab8c83406daa1984833c7beb80"><enum>(B)</enum><text>user feedback on the implementation of resources, evidence-based practices, and recommendations identified by the Clearinghouse; and</text></subparagraph><subparagraph id="id6bd1cfdb1795402698d7bf8c4118bdcc"><enum>(C)</enum><text>any evaluations conducted on implementation of the evidence-based practices and recommendations of the Clearinghouse; and</text></subparagraph></paragraph><paragraph id="id3adba6030aeb4263bc349f7026297e69"><enum>(2)</enum><text>in coordination with the Secretary of Education, the Secretary of Health and Human Services, and the Attorney General—</text><subparagraph id="id182171dd1bd14c48a7c73a7d717a220d"><enum>(A)</enum><text>regularly assess and identify Clearinghouse evidence-based practices and recommendations for which there are no resources available through Federal Government programs for implementation; and</text></subparagraph><subparagraph id="id703fbd86283b4bf89eef06750ba2cf4e"><enum>(B)</enum><text>establish an external advisory board, which shall be comprised of appropriate State, local, Tribal, private sector, and nongovernmental organizations, including organizations representing parents of elementary and secondary school students, representative from civil rights organizations, representatives of disability rights organizations, representatives of educators, representatives of law enforcement, and nonprofit school safety and security organizations, to—</text><clause id="id4d10cb4cc4fc42d2a7b1d13a359aa162"><enum>(i)</enum><text>provide feedback on the implementation of evidence-based practices and recommendations of the Clearinghouse; and</text></clause><clause id="idf11e385adfc54fdca4e9426698380212"><enum>(ii)</enum><text>propose additional recommendations for evidence-based practices for inclusion in the Clearinghouse that meet the requirements described in subsection (b)(2)(B).</text></clause></subparagraph></paragraph></subsection><subsection id="id63e901907f3e4b2eb179fff117468951"><enum>(e)</enum><header>Parental assistance</header><text>The Clearinghouse shall produce materials in accessible formats to assist parents and legal guardians of students with identifying relevant Clearinghouse resources related to supporting the implementation of Clearinghouse evidence-based practices and recommendations.</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></subsection><subsection id="ida57eb2d3a29a47efa8306f5bd1941cc2"><enum>(b)</enum><header>Technical amendments</header><text>The table of contents in section 1(b) of the Homeland Security Act of 2002 (<external-xref legal-doc="public-law" parsable-cite="pl/107/296">Public Law 107–296</external-xref>; 116 Stat. 2135) is amended by adding at the end the following:</text><quoted-block style="OLC" id="idbfcaf6be-b3d0-4467-b6a1-9e9bd888e8f9" changed="added" reported-display-style="italic"><toc changed="added" reported-display-style="italic"><toc-entry level="section" idref="id68621e10be844b48b61412ca464518ae">Sec. 2220D. Federal Clearinghouse on School Safety Evidence-based Practices.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></subsection></section><section id="id800f0cc52dc346a59a042ed21aa080ab"><enum>13303.</enum><header>Notification of clearinghouse</header><subsection id="id32c5608c3fbc42afbc7553001028461d"><enum>(a)</enum><header>Notification by the Secretary of Education</header><text>The Secretary of Education shall provide written notification of the publication of the Federal Clearinghouse on School Safety Evidence-based Practices (referred to in this section and section 13304 as the <quote>Clearinghouse</quote>), as required to be established under section 2220D of the Homeland Security Act of 2002, as added by section 13302 of this Act, to—</text><paragraph id="id56a17f2962c5446e895075a8fbeb7f10"><enum>(1)</enum><text>every State and local educational agency; and</text></paragraph><paragraph id="idd5aea4da565d4631a305a035df3aa12c"><enum>(2)</enum><text>other Department of Education partners in the implementation of the evidence-based practices and recommendations of the Clearinghouse, as determined appropriate by the Secretary of Education.</text></paragraph></subsection><subsection id="id952da51ac4c54fcd91a6348f113c8077"><enum>(b)</enum><header>Notification by the Secretary of Homeland Security</header><text>The Secretary of Homeland Security shall provide written notification of the publication of the Clearinghouse, as required to be established under section 2220D of the Homeland Security Act of 2002, as added by section 13302 of this Act, to—</text><paragraph id="idb441ed5bbb324e22b193554a14b67ce2"><enum>(1)</enum><text>every State homeland security advisor;</text></paragraph><paragraph id="ida52222a66b014605b29e3419d633ced6"><enum>(2)</enum><text>every State department of homeland security; and</text></paragraph><paragraph id="ide5b56095686f4397b3bf96cda9707024"><enum>(3)</enum><text>other Department of Homeland Security partners in the implementation of the evidence-based practices and recommendations of the Clearinghouse, as determined appropriate by the Secretary of Homeland Security.</text></paragraph></subsection><subsection id="idfa9735a961a84e33b200272cdcb058a9"><enum>(c)</enum><header>Notification by the Secretary of Health and Human Services</header><text>The Secretary of Health and Human Services shall provide written notification of the publication of the Clearinghouse, as required to be established under section 2220D of the Homeland Security Act of 2002, as added by section 13302 of this Act, to—</text><paragraph id="id9e140f357474421aada845d7708b4b98"><enum>(1)</enum><text>every State department of public health; and</text></paragraph><paragraph id="id35db4a654c2e4c8c98053f65e69e548b"><enum>(2)</enum><text>other Department of Health and Human Services partners in the implementation of the evidence-based practices and recommendations of the Clearinghouse, as determined appropriate by the Secretary of Health and Human Services.</text></paragraph></subsection><subsection id="id014775b2c8b64f01ade87409001ffce7"><enum>(d)</enum><header>Notification by the Attorney General</header><text>The Attorney General shall provide written notification of the publication of the Clearinghouse, as required to be established under section 2220D of the Homeland Security Act of 2002, as added by section 13302 of this Act, to—</text><paragraph id="id613b0bb801dd4ca3993aed6d0dce1f21"><enum>(1)</enum><text>every State department of justice; and</text></paragraph><paragraph id="id8122ee019cc1446b9754116ee59e5f00"><enum>(2)</enum><text>other Department of Justice partners in the implementation of the evidence-based practices and recommendations of the Clearinghouse, as determined appropriate by the Attorney General.</text></paragraph></subsection></section><section id="id5ff91fe1953040d68adefbaef4531281"><enum>13304.</enum><header>Grant program review</header><subsection id="idf5d37148e4e94e14b6117f990707d665"><enum>(a)</enum><header>Federal grants and resources</header><text>Not later than 1 year after the date of enactment of this Act, the Clearinghouse or the external advisory board established under section 2220D of the Homeland Security Act of 2002, as added by this subtitle, shall—</text><paragraph id="idbbbf3f429fc24f9eb81e04ea270aa035"><enum>(1)</enum><text>review grant programs and identify any grant program that may be used to implement evidence-based practices and recommendations of the Clearinghouse;</text></paragraph><paragraph id="idfb8b608f817b4e888e8e2c479def319f"><enum>(2)</enum><text>identify any evidence-based practices and recommendations of the Clearinghouse for which there is not a Federal grant program that may be used for the purposes of implementing the evidence-based practice or recommendation as applicable to the agency; and</text></paragraph><paragraph id="idcc837bd0cced4833a0519a04ee0327dd"><enum>(3)</enum><text>periodically report any findings under paragraph (2) to the appropriate committees of Congress.</text></paragraph></subsection><subsection id="idbfa36e2457a649bf8033ae48eb795c02"><enum>(b)</enum><header>State grants and resources</header><text>The Clearinghouse shall, to the extent practicable, identify, for each State—</text><paragraph id="id8cb1193ac37c456089bf165c34f1d8e4"><enum>(1)</enum><text>each agency responsible for school safety in the State, or any State that does not have such an agency designated;</text></paragraph><paragraph id="idfde310ac88804e20b50ebf19e95ac6fa"><enum>(2)</enum><text>any grant program that may be used for the purposes of implementing evidence-based practices and recommendations of the Clearinghouse; and</text></paragraph><paragraph id="id6bd96315e8f643249bb7f54b156292f0"><enum>(3)</enum><text>any resources other than grant programs that may be used to assist in implementation of evidence-based practices and recommendations of the Clearinghouse.</text></paragraph></subsection></section><section id="idb37f0019f1734e4f986f619a5358f2cd"><enum>13305.</enum><header>Rules of construction</header><subsection id="id31a76015b64c4200adb2f2943e43a58c"><enum>(a)</enum><header>Waiver of requirements</header><text>Nothing in this subtitle or the amendments made by this subtitle shall be construed to create, satisfy, or waive any requirement under—</text><paragraph id="idd0f3469d7f37426187065dc1402baa93"><enum>(1)</enum><text>title II of the Americans With Disabilities Act of 1990 (<external-xref legal-doc="usc" parsable-cite="usc/42/12131">42 U.S.C. 12131 et seq.</external-xref>);</text></paragraph><paragraph id="id82d30c355eee4465acc63df097792358"><enum>(2)</enum><text>the Rehabilitation Act of 1973 (<external-xref legal-doc="usc" parsable-cite="usc/29/701">29 U.S.C. 701 et seq.</external-xref>);</text></paragraph><paragraph id="id86f7d851d75543febf2f1cf0c1d81c29"><enum>(3)</enum><text>title VI of the Civil Rights Act of 1964 (<external-xref legal-doc="usc" parsable-cite="usc/42/2000d">42 U.S.C. 2000d et seq.</external-xref>);</text></paragraph><paragraph id="id281ba13e3f4241d5aa56274e08d1e4f4"><enum>(4)</enum><text>title IX of the Education Amendments of 1972 (<external-xref legal-doc="usc" parsable-cite="usc/20/1681">20 U.S.C. 1681 et seq.</external-xref>); or</text></paragraph><paragraph id="id9318c7d64a694cb48af4db8bb6be7360"><enum>(5)</enum><text>the Age Discrimination Act of 1975 (<external-xref legal-doc="usc" parsable-cite="usc/42/6101">42 U.S.C. 6101 et seq.</external-xref>).</text></paragraph></subsection><subsection id="id89f76a53468d4e828637ff8e016f838f"><enum>(b)</enum><header>Prohibition on federally developed, mandated, or endorsed curriculum</header><text>Nothing in this subtitle or the amendments made by this subtitle shall be construed to authorize any officer or employee of the Federal Government to engage in an activity otherwise prohibited under section 103(b) of the Department of Education Organization Act (<external-xref legal-doc="usc" parsable-cite="usc/20/3403">20 U.S.C. 3403(b)</external-xref>).</text></subsection></section></subtitle><subtitle id="id13FD64D38C2F45648D1651AF6B437A57" style="OLC"><enum>D</enum><header>Amendment on ESEA Funding</header><section display-inline="no-display-inline" commented="no" id="id5273A3EA7C264AC2A9FF8AA6D84030FC"><enum>13401.</enum><header>Amendment on ESEA funding</header><text display-inline="no-display-inline">Section 8526 of the Elementary and Secondary Education Act of 1965 (<external-xref legal-doc="usc" parsable-cite="usc/20/7906">20 U.S.C. 7906</external-xref>) is amended—</text><paragraph display-inline="no-display-inline" commented="no" id="id40EBCF1B13114D90B32812800C0C4EC3"><enum>(1)</enum><text display-inline="yes-display-inline">in paragraph (5), by striking <quote>or</quote> after the semicolon;</text></paragraph><paragraph display-inline="no-display-inline" commented="no" id="id641FB61161CA4BB6A3F5499C7D9E7B82"><enum>(2)</enum><text>in paragraph (6), by striking the period at the end and inserting <quote>; or</quote>; and</text></paragraph><paragraph display-inline="no-display-inline" commented="no" id="idC3CC1EEB8741472BAAD882280066FD99"><enum>(3)</enum><text>by adding at the end the following: </text><quoted-block style="OLC" display-inline="no-display-inline" id="id8666A0E741A34EE9AFE0F777735296F9" changed="added" reported-display-style="italic"><paragraph id="idaadf039f7ddb412b9289a9422b3b3d32"><enum>(7)</enum><text>for the provision to any person of a dangerous weapon, as defined in section 930(g)(2) of title 18, United States Code, or training in the use of a dangerous weapon.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></section></subtitle>                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      B
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      APPROPRIATIONS
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The following sums are appropriated, out of any money in the Treasury not otherwise appropriated, for the fiscal year ending September 30, 2022, and for other purposes, namely:
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      <enum>I</enum><header display-inline="no-display-inline">DEPARTMENT OF JUSTICE</header><appropriations-intermediate id="id865BC350B02743D0AD7B8585AAC9B938"><header>Federal bureau of investigation</header></appropriations-intermediate><appropriations-small id="id3BB674696449425B97AF156A62FBCC9E"><header>SALARIES AND EXPENSES</header><text display-inline="no-display-inline">For an additional amount for <quote>Salaries and Expenses</quote>, $100,000,000, to remain available until expended, to meet additional resource needs of the National Instant Criminal Background Check System.</text></appropriations-small><appropriations-intermediate id="id3D2BC016258F426886CCF03A3D7C1D0E"><header>State and local law enforcement activities</header></appropriations-intermediate><appropriations-intermediate id="idEA940422156A4D7BBC215A6DA592A790"><header>Office of justice programs</header></appropriations-intermediate><appropriations-small id="idF184687D95E8482BBF601996376C45D6"><header>STATE AND LOCAL LAW ENFORCEMENT ASSISTANCE</header><text display-inline="no-display-inline">For an additional amount for <quote>State and Local Law Enforcement Assistance</quote>, $1,400,000,000, to remain available until expended, for grants to be administered by the Office of Justice Programs: <proviso><italic>Provided,</italic></proviso> That $280,000,000, to remain available until expended, shall be made available for fiscal year 2022, $280,000,000, to remain available until expended, shall be made available for fiscal year 2023, $280,000,000, to remain available until expended, shall be made available for fiscal year 2024, $280,000,000, to remain available until expended, shall be made available for fiscal year 2025, and $280,000,000, to remain available until expended, shall be made available for fiscal year 2026: <proviso><italic>Provided further,</italic></proviso> That of the funds made available under this heading in this Act, the following amounts shall be for the following purposes in equal amounts for each of fiscal years 2022 through 2026—</text><paragraph id="id3443ad59660d4f33923a7f5795298a98"><enum>(1)</enum><text>$750,000,000 shall be awarded pursuant to the formula allocation (adjusted in proportion to the relative amounts statutorily designated therefor) that was used in the fiscal year prior to the year for which funds are provided for the Edward Byrne Memorial Justice Assistance Grant program, as authorized by subpart 1 of part E of title I of the Omnibus Crime Control and Safe Streets Acts of 1968 (<external-xref legal-doc="public-law" parsable-cite="pl/90/351">Public Law 90–351</external-xref>) (the <quote>1968 Act</quote>), and shall be for the purposes described in section 501(a)(1)(I) of title I of the 1968 Act, as amended by title II of division A of this Act: <proviso><italic>Provided further</italic></proviso>, That the allocation provisions under sections 505(a) through (e), the special rules for Puerto Rico under section 505(g), and section 1001(c) of title I of the 1968 Act shall not apply to the amount described in this paragraph;</text></paragraph><paragraph id="id6538b3635c0a46fc8edbaeb5d008cf6b"><enum>(2)</enum><text>$200,000,000 shall be for grants administered by the Bureau of Justice Assistance for purposes authorized under the STOP School Violence Act of 2018 (title V of division S of <external-xref legal-doc="public-law" parsable-cite="pl/115/141">Public Law 115–141</external-xref>);</text></paragraph><paragraph id="idec1b2940c6624dc2bd4ec7702514aa8d"><enum>(3)</enum><text>$200,000,000 shall be for grants to the States to upgrade criminal and mental health records for the National Instant Criminal Background Check System, including grants to assist States in providing disqualifying juvenile records under subsection (g) or (n) of section 922 of title 18, United States Code: <proviso><italic>Provided further</italic></proviso>, That the grants described in this paragraph shall be available to State criminal record repositories and State court systems; and</text></paragraph><paragraph id="id5e160b3406634a42ae8260524ef02855"><enum>(4)</enum><text>$250,000,000 shall be for a community violence intervention and prevention initiative. </text></paragraph></appropriations-small><appropriations-intermediate id="idAC6F78F5A8FE4CCD90262AAD63BA1DC8"><header>Community oriented policing services</header></appropriations-intermediate><appropriations-small id="idDEE8C583C90544A08C9CAE39C5172C6A"><header>COMMUNITY ORIENTED POLICING SERVICES PROGRAMS</header><text display-inline="no-display-inline">For an additional amount for <quote>Community Oriented Policing Services Programs</quote>, $100,000,000, to remain available until expended, for competitive grants to be administered by the Community Oriented Policing Services Office for purposes authorized under the STOP School Violence Act of 2018 (title V of division S of <external-xref legal-doc="public-law" parsable-cite="pl/115/141">Public Law 115–141</external-xref>): <proviso><italic>Provided,</italic></proviso> That $20,000,000, to remain available until expended, shall be made available for fiscal year 2022, $20,000,000, to remain available until expended, shall be made available for fiscal year 2023, $20,000,000, to remain available until expended, shall be made available for fiscal year 2024, $20,000,000, to remain available until expended, shall be made available for fiscal year 2025, and $20,000,000, to remain available until expended, shall be made available for fiscal year 2026. </text></appropriations-small><appropriations-major id="idCDA714CDA56F473898FC60113F254512"><header>GENERAL PROVISIONS—THIS TITLE</header></appropriations-major><section id="idB09C120FF83A46E7BA9640B7147E88EC"><enum>21001.<?LEXA-Enum 21001.?></enum><text display-inline="yes-display-inline">None of the funds made available by this title may be transferred in this or any future fiscal year pursuant to the authority in section 205 of the Commerce, Justice, Science, and Related Agencies Appropriations Act, 2022, or any successor provision in a subsequently enacted appropriations Act. </text></section><section id="idCDB5BB11372B44BEA35726755EC9915C"><enum>21002.</enum><subsection commented="no" display-inline="yes-display-inline" id="id3430001052a1461d83ec794893c9180a"><enum>(a)</enum><text display-inline="yes-display-inline">The Department of Justice shall provide a detailed spend plan for the fiscal year 2022 and 2023 funds made available in this title to the Committees on Appropriations of the House of Representatives and the Senate within 45 days after the enactment of this Act and, for each of fiscal years 2024 through 2026, as part of the annual budget submission of the President under section 1105(a) of title 31, United States Code, the Attorney General shall submit a detailed spend plan for the funds made available in this title in that fiscal year.</text></subsection><subsection id="idbc97e1c9bb4c4f9ea973013e841538f3"><enum>(b)</enum><text>The spend plan described in subsection (a) shall include a specific and detailed description of the intended administration, review processes, allowable purposes, eligibility requirements, and priority areas or weightings for the grant programs funded in this title. </text></subsection></section><enum>II</enum><header display-inline="no-display-inline">DEPARTMENT OF HEALTH AND HUMAN SERVICES</header><appropriations-intermediate id="idA1B2BFD4A9B741298A29680B83497FF1"><header>Substance abuse and mental health services administration</header></appropriations-intermediate><appropriations-small id="id4085E77DC1A54E2E87F874857A530CE0"><header>HEALTH SURVEILLANCE AND PROGRAM SUPPORT</header><text display-inline="no-display-inline">For an additional amount for <quote>Health Surveillance and Program Support</quote>, $800,000,000, to remain available until September 30, 2025: <proviso><italic>Provided,</italic></proviso> That $312,500,000, to remain available until December 31, 2022, shall be made available for fiscal year 2022, $162,500,000, to remain available until September 30, 2023, shall be made available for fiscal year 2023, $162,500,000, to remain available until September 30, 2024, shall be made available for fiscal year 2024, and $162,500,000, to remain available until September 30, 2025, shall be made available for fiscal year 2025: <proviso><italic>Provided further,</italic></proviso> That of the funds made available under this heading in this Act, the following amounts shall be for the following purposes in equal amounts for each of fiscal years 2022 through 2025, unless stated otherwise—</text><paragraph id="idcbb84d91b46d41999cc49d1ffb8fdbc0"><enum>(1)</enum><text>$250,000,000 shall be for grants for the community mental health services block grant program under subpart I of part B of title XIX of the Public Health Service Act;</text></paragraph><paragraph id="idaee8bf5b430444ce81d96e31ce04e67d"><enum>(2)</enum><text>$40,000,000 shall be for National Child Traumatic Stress Network;</text></paragraph><paragraph id="id780f48ff89e94a40ac81d4cab1153b93"><enum>(3)</enum><text>$240,000,000 shall be for activities and services under Project AWARE, of which no less than $28,000,000 shall be for activities described in section 7134 of <external-xref legal-doc="public-law" parsable-cite="pl/115/271">Public Law 115–271</external-xref>;</text></paragraph><paragraph id="idda45da6da1ff4b2882a44f4eb68704b6"><enum>(4)</enum><text>$120,000,000 shall be for Mental Health Awareness Training; and</text></paragraph><paragraph id="ide848adb2497847a7abd8b033c7ee18dc"><enum>(5)</enum><text>$150,000,000 shall be for the National Suicide Prevention Lifeline for fiscal year 2022. </text></paragraph></appropriations-small><appropriations-intermediate id="idAD50A612EFF74F2ABD3B5B9E74145AD8"><header>Office of the secretary</header></appropriations-intermediate><appropriations-small id="id8025ECE177CE44A0BBD59936883EFBA9"><header>PUBLIC HEALTH AND SOCIAL SERVICES EMERGENCY FUND</header></appropriations-small><appropriations-small id="id3437F28079424B12A5EE6A4E8FE07F24"><header>(INCLUDING TRANSFER OF FUNDS)</header><text display-inline="no-display-inline">For an additional amount for <quote>Public Health and Social Services Emergency Fund</quote>, $190,000,000, to remain available until September 30, 2026: <proviso><italic>Provided,</italic></proviso> That $82,000,000, to remain available until December 31, 2022, shall be made available for fiscal year 2022, $32,000,000, to remain available until September 30, 2023, shall be made available for fiscal year 2023, $32,000,000, to remain available until September 30, 2024, shall be made available for fiscal year 2024, $32,000,000, to remain available until September 30, 2025, shall be made available for fiscal year 2025, and $12,000,000, to remain available until September 30, 2026, shall be made available for fiscal year 2026: <proviso><italic>Provided further,</italic></proviso> That of the funds made available under this heading in this Act, the following amounts shall be for the following purposes in equal amounts for each of fiscal years 2022 through 2026, unless stated otherwise—</text><paragraph id="id7763349d41cd44d38e303447f8c58487"><enum>(1)<?LEXA-Enum (1)?></enum><text>$60,000,000 shall be for primary care training and enhancement under section 747 of the Public Health Service Act (<external-xref legal-doc="usc" parsable-cite="usc/42/293k">42 U.S.C. 293k</external-xref>) to provide mental and behavioral health care training as part of the training of pediatricians and other primary care clinicians who plan to provide care for pediatric populations and other vulnerable populations, such as victims of abuse or trauma, and individuals with mental health or substance use disorders: <proviso><italic>Provided further</italic></proviso>, That section 747(c)(2) of the Public Health Service Act (<external-xref legal-doc="usc" parsable-cite="usc/42/293k">42 U.S.C. 293k(c)(2)</external-xref>) shall not apply to funding made available in this paragraph: <proviso><italic>Provided further</italic></proviso>, That such funds shall be transferred to <quote>Health Resources and Services Administration—Health Workforce</quote>;</text></paragraph><paragraph id="iddde4098cb7e0425db07d56698f406c54"><enum>(2)</enum><text>$80,000,000 shall be for pediatric mental health care access under section 330M of the Public Health Service Act (<external-xref legal-doc="usc" parsable-cite="usc/42/254c-19">42 U.S.C. 254c–19</external-xref>), in equal amounts for each of fiscal years 2022 through 2025: <proviso><italic>Provided further</italic></proviso>, That such funds shall be transferred to <quote>Health Resources and Services Administration—Maternal and Child Health</quote>; and</text></paragraph><paragraph id="id7E58A98B372B449CB938AD3E7680B491"><enum>(3)</enum><text>$50,000,000, to remain available until expended, shall be for carrying out subsection (b) of section 11003 of division A of this Act for fiscal year 2022: <proviso><italic>Provided further,</italic></proviso> That such funds shall be transferred to <quote>Centers for Medicare & Medicaid Services—Grants to States for Medicaid</quote>.</text></paragraph></appropriations-small><appropriations-major id="id603FCC1AD0B54A4B89A079F8C25E3914"><header>DEPARTMENT OF EDUCATION</header></appropriations-major><appropriations-intermediate id="id6B486C42E89B45F28597D1EF6709A1BF"><header>School improvement programs</header><text display-inline="no-display-inline">For an additional amount for <quote>School Improvement Programs</quote>, $1,050,000,000, to remain available through September 30, 2025, for carrying out subpart 1 of part A of title IV and part B of title IV of the Elementary and Secondary Education of 1965 (referred to in this Act as <quote>ESEA</quote>), in addition to amounts otherwise available for such purposes: <proviso><italic>Provided,</italic></proviso> That $50,000,000, to remain available through September 30, 2023, shall be for carrying out part B of title IV of the ESEA: <proviso><italic>Provided further,</italic></proviso> That the Secretary shall increase support for the implementation of evidence-based practices intended to increase attendance and engagement of students in the middle grades and high school in community learning centers using funds in the preceding proviso: <proviso><italic>Provided further,</italic></proviso> That $1,000,000,000 shall be for activities under section 4108 of the ESEA and, notwithstanding section 4105 of such Act, States shall make awards on a competitive basis to high-need local educational agencies as determined by the State. </text></appropriations-intermediate><appropriations-intermediate id="id5CD376B58A6C43F1A4531FA9AD1032E1"><header>Safe schools and citizenship education</header><text display-inline="no-display-inline">For an additional amount for <quote>Safe Schools and Citizenship Education</quote>, $1,000,000,000, to remain available through December 31, 2026: <proviso><italic>Provided,</italic></proviso> That $200,000,000, to remain available until March 31, 2023, shall be made available for fiscal year 2022, $200,000,000, to remain available until December 31, 2023, shall be made available for fiscal year 2023, $200,000,000, to remain available until December 31, 2024, shall be made available for fiscal year 2024, $200,000,000, to remain available until December 31, 2025, shall be made available for fiscal year 2025, and $200,000,000, to remain available until December 31, 2026, shall be made available for fiscal year 2026: <proviso><italic>Provided further,</italic></proviso> That not more than two percent of each of such amounts may be used for program administration, technical assistance, data collection, and dissemination of best practices: <proviso><italic>Provided further,</italic></proviso> That of the funds made available under this heading in this Act, the following amounts shall be available for the following purposes in equal amounts for each of fiscal years 2022 through 2026—</text><paragraph id="id1970e36d0741407e80fb1a7ae6b694a4"><enum>(1)<?LEXA-Enum (1)?></enum><text>$500,000,000 shall be for carrying out School Based Mental Health Services Grants, in addition to amounts otherwise available for such purposes; and</text></paragraph><paragraph id="id011284536992484eb147b09b18bfae8e"><enum>(2)</enum><text>$500,000,000 shall be for carrying out Mental Health Services Professional Demonstration Grants, in addition to amounts otherwise available for such purposes. </text></paragraph></appropriations-intermediate><appropriations-major id="idBFF045613C464612AF1623FFC91A1CB9"><header>GENERAL PROVISIONS—THIS TITLE</header></appropriations-major><section id="idD5ACB19B6A834FF68CA27D42042B3300"><enum>22001.<?LEXA-Enum 22001.?></enum><text display-inline="yes-display-inline">None of the funds made available by this title may be transferred in this or any future fiscal year pursuant to the authority in section 205 or section 302 of the Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2022 (division H of <external-xref legal-doc="public-law" parsable-cite="pl/117/103">Public Law 117–103</external-xref>), or any successor provision in a subsequently enacted appropriations Act, or section 241(a) of the Public Health Service Act. </text></section><section id="id12F876F7E4634209AFF5C9853594D9F6"><enum>22002.</enum><text display-inline="yes-display-inline">Not later than 30 days after the date of enactment of this Act, the Secretaries of Health and Human Services and Education shall each provide a detailed spend plan of anticipated uses of funds made available to their respective Departments in this title, including estimated personnel and administrative costs, to the Committees on Appropriations of the House of Representatives and the Senate: <proviso><italic>Provided,</italic></proviso> That such plans shall be updated and submitted to such Committees every 60 days until all funds are expended: <proviso><italic>Provided further,</italic></proviso> That the spend plans shall be accompanied by a listing of each contract obligation incurred that exceeds $5,000,000 which has not previously been reported, including the amount of each such obligation: <proviso><italic>Provided further,</italic></proviso> That the Committees on Appropriations of the House of Representatives and the Senate shall be briefed on obligations quarterly until all funds are expended. </text></section><section id="id3984D158187D4EEB9152D76F65528FCE"><enum>22003.</enum><text display-inline="yes-display-inline">Not later than 60 days after the date of enactment of this Act, the Secretaries of Health and Human Services and Education shall each provide biweekly obligation reports for funds made available to their respective Departments in this title, including anticipated uses of funds made available in this title, to the Committees on Appropriations of the House of Representatives and the Senate: <proviso><italic>Provided,</italic></proviso> That such reports shall be updated and submitted biweekly to the Committees until all funds are expended.</text></section><enum>III</enum><header display-inline="no-display-inline">GENERAL PROVISIONS—THIS DIVISION</header><section id="id00F777A17091432FAEC77F04F28E5765"><enum>23001.</enum><text display-inline="yes-display-inline">Each amount appropriated or made available by this division is in addition to amounts otherwise appropriated for the fiscal year involved.</text></section><section id="id000B2CC54CEC4719B636FF00892C61EF"><enum>23002.</enum><text display-inline="yes-display-inline">No part of any appropriation contained in this division shall remain available for obligation beyond the current fiscal year unless expressly so provided herein.</text></section><section id="idB61E48F7C2B7463E8E2EE6867D065B6F"><enum>23003.</enum><text display-inline="yes-display-inline">Unless otherwise provided for by this division, the additional amounts appropriated by this division to appropriations accounts shall be available under the authorities and conditions applicable to such appropriations accounts for fiscal year 2022.</text></section><section id="id53E6CB51BB29463CAE4A8667848EE735"><enum>23004.</enum><text display-inline="yes-display-inline">Each amount provided by this division is designated by the Congress as being for an emergency requirement pursuant to section 4001(a)(1) and section 4001(b) of S. Con. Res. 14 (117th Congress), the concurrent resolution on the budget for fiscal year 2022.</text></section><section id="id1E100743BD96422D806D3E784CAB8F51"><enum>23005.</enum><subsection commented="no" display-inline="yes-display-inline" id="id1ee8dab523874a1cae66a6e87f1647e1"><enum>(a)</enum><header>Statutory PAYGO scorecards</header><text display-inline="yes-display-inline">The budgetary effects of each division of this Act shall not be entered on either PAYGO scorecard maintained pursuant to section 4(d) of the Statutory Pay As-You-Go Act of 2010.</text></subsection><subsection id="ide7df7cea632943e99fd04705f54971fd"><enum>(b)</enum><header>Senate PAYGO scorecards</header><text>The budgetary effects of each division of this Act shall not be entered on any PAYGO scorecard maintained for purposes of section 4106 of H. Con. Res. 71 (115th Congress).</text></subsection><subsection id="id614c61d5134d4bdcab76a398633d9fc5"><enum>(c)</enum><header>Classification of budgetary effects</header><text>Notwithstanding Rule 3 of the Budget Scorekeeping Guidelines set forth in the joint explanatory statement of the committee of conference accompanying Conference Report 105–217 and section 250(c)(7) and (c)(8) of the Balanced Budget and Emergency Deficit Control Act of 1985, the budgetary effects of this division shall be estimated for purposes of section 251 of such Act and as appropriations for discretionary accounts for purposes of the allocation to the Committee on Appropriations pursuant to section 302(a) of the Congressional Budget Act of 1974 and section 4001 of S. Con. Res. 14 (117th Congress), the concurrent resolution on the budget for fiscal year 2022.</text></subsection></section><section id="id04EEB4E855154766B2B0B4E2777EAA07" commented="no" display-inline="no-display-inline" section-type="undesignated-section"><text display-inline="yes-display-inline">This division may be cited as the <quote>Bipartisan Safer Communities Supplemental Appropriations Act, 2022</quote>.</text></section>                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Amend the title so as to read: An Act to make our communities safer..Secretary                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       + diff --git a/tests/corpus/118-hr-5860/3_engrossed-in-house.pdf b/tests/corpus/118-hr-5860/3_engrossed-in-house.pdf new file mode 100644 index 00000000..2074d36b Binary files /dev/null and b/tests/corpus/118-hr-5860/3_engrossed-in-house.pdf differ diff --git a/tests/corpus/118-hr-5860/3_engrossed-in-house.xml b/tests/corpus/118-hr-5860/3_engrossed-in-house.xml new file mode 100644 index 00000000..5d790f76 --- /dev/null +++ b/tests/corpus/118-hr-5860/3_engrossed-in-house.xml @@ -0,0 +1,237 @@ + + + + + + +118 HR 5860 EH: Continuing Appropriations Act, 2024 and Other Extensions Act +U.S. House of Representatives + +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 +118th CONGRESS 1st Session +H. R. 5860 +IN THE HOUSE OF REPRESENTATIVES +AN ACT +Making continuing appropriations for fiscal year 2024, and for other purposes. +
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Short title
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      This Act may be cited as the Continuing Appropriations Act, 2024 and Other Extensions Act.
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Table of contents
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The table of contents of this Act is as follows: + +Sec. 1. Short title. +Sec. 2. Table of contents. +Sec. 3. References. +Division A—Continuing Appropriations Act, 2024 +Division B—Other Matters +Title I—Extensions and other matters +Title II—FAA Extension +Title III—Health and Human Services +Title IV—Budgetary Effects
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      References
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Except as expressly provided otherwise, any reference to this Act contained in any division of this Act shall be treated as referring only to the provisions of that division.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      A
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Continuing Appropriations Act, 2024
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The following sums are hereby appropriated, out of any money in the Treasury not otherwise appropriated, and out of applicable corporate or other revenues, receipts, and funds, for the several departments, agencies, corporations, and other organizational units of Government for fiscal year 2024, and for other purposes, namely:
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      101.Such amounts as may be necessary, at a rate for operations as provided in the applicable appropriations Acts for fiscal year 2023 and under the authority and conditions provided in such Acts, for continuing projects or activities (including the costs of direct loans and loan guarantees) that are not otherwise specifically provided for in this Act, that were conducted in fiscal year 2023, and for which appropriations, funds, or other authority were made available in the following appropriations Acts: (1)The Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2023 (division A of Public Law 117–328), except section 729, and including the matter under the headings Food for Peace Title II Grants and McGovern-Dole International Food for Education and Child Nutrition Program Grants in title I of division M of Public Law 117–328, the matter under the headings Agricultural Research Service—Buildings and Facilities, Food Safety and Inspection Service, Rural Housing Service— Rural Community Facilities Program Account (except all that follows after expended in such matter and except that such matter shall be applied by substituting $25,300,000 for $75,300,000), and Rural Utilities Service—Rural Water and Waste Disposal Program Account (except all that follows after expended in such matter and except that such matter shall be applied by substituting $60,000,000 for $325,000,000) in title I of division N of Public Law 117–328, and section 2102 in title I of such division N. +(2)The Commerce, Justice, Science, and Related Agencies Appropriations Act, 2023 (division B of Public Law 117–328), except section 540, and except section 521(d)(1) shall be applied by substituting $122,572,000 for $705,768,000, and including the matter under the headings Federal Prison System—Buildings and Facilities and National Science Foundation—STEM Education (except all that follows after 2024 in such matter and except that such matter shall be applied by substituting $92,000,000 for $217,000,000) in title II of division N of Public Law 117–328, and the second paragraph under each of the headings National Oceanic and Atmospheric Administration—Operations, Research, and Facilities (except all that follows after 2024 in such paragraph and except that such paragraph shall be applied by substituting $42,000,000 for $62,000,000), National Oceanic and Atmospheric Administration—Procurement, Acquisition and Construction, National Aeronautics and Space Administration—Construction and Environmental Compliance and Restoration, and National Science Foundation—Research and Related Activities (except all that follows after 2024 in such paragraph and except that such paragraph shall be applied by substituting $608,162,000 for $818,162,000) in title II of such division N. (3)The Department of Defense Appropriations Act, 2023 (division C of Public Law 117–328). +(4)The Energy and Water Development and Related Agencies Appropriations Act, 2023 (division D of Public Law 117–328), except the first proviso under the heading SPR Petroleum Account, and except the second paragraph under the heading Title 17 Innovative Technology Loan Guarantee Program, and including the matter under the heading Energy Programs—Nuclear Energy in title III of division M of Public Law 117–328 and the second paragraph under each of the headings Corps of Engineers—Civil—Department of the Army—Construction and Corps of Engineers—Civil—Department of the Army—Operation and Maintenance in title IV of division N of Public Law 117–328. (5)The Financial Services and General Government Appropriations Act, 2023 (division E of Public Law 117–328). +(6)The Department of Homeland Security Appropriations Act, 2023 (division F of Public Law 117–328), section 2602 of title VI of division N of Public Law 117–328, and title III of division O of Public Law 117–328. (7)The Department of the Interior, Environment, and Related Agencies Appropriations Act, 2023 (division G of Public Law 117–328), except section 443, and including the second paragraph under each of the headings Department of the Interior—Departmental Offices—Department-Wide Programs—Wildland Fire Management and Related Agencies—Department of Agriculture—Forest Service—Wildland Fire Management in title VII of division N of Public Law 117–328. +(8)The Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2023 (division H of Public Law 117–328), section 145 of division A of Public Law 117–180, and the second paragraph under the heading Administration for Children and Families—Low Income Home Energy Assistance in title VIII of division N of Public Law 117–328. (9)The Legislative Branch Appropriations Act, 2023 (division I of Public Law 117–328), and section 6 in the matter preceding division A of Public Law 117–328. +(10)The Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2023 (division J of Public Law 117–328). (11)The Department of State, Foreign Operations, and Related Programs Appropriations Act, 2023 (division K of Public Law 117–328), except section 7069, and including the matter under the headings Department of State—Administration of Foreign Affairs—Diplomatic Programs (except all that follows after 2024 in such matter and except that such matter shall be applied by substituting $87,054,000 for $147,054,000), Bilateral Economic Assistance—Funds Appropriated to the President—International Disaster Assistance (except all that follows after expended in such matter and except that such matter shall be applied by substituting $637,902,000 for $937,902,000), Bilateral Economic Assistance—Funds Appropriated to the President—Assistance for Europe, Eurasia and Central Asia, Bilateral Economic Assistance—Department of State—Migration and Refugee Assistance (except all that follows after expended in such matter and except that such matter shall be applied by substituting $915,048,000 for $1,535,048,000), and International Security Assistance—Department of State—International Narcotics Control and Law Enforcement (except all that follows after 2024 in such matter and except that such matter shall be applied by substituting $74,996,000 for $374,996,000) in title VII of division M of Public Law 117–328. +(12)The Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2023 (division L of Public Law 117–328), except sections 153 and 420, and including the matter under the headings Public and Indian Housing— Tenant-Based Rental Assistance and Housing Programs—Project-Based Rental Assistance in title X of division N of Public Law 117–328.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      102. (a)No appropriation or funds made available or authority granted pursuant to section 101 for the Department of Defense shall be used for: +(1)the new production of items not funded for production in fiscal year 2023 or prior years; (2)the increase in production rates above those sustained with fiscal year 2023 funds; or +(3)the initiation, resumption, or continuation of any project, activity, operation, or organization (defined as any project, subproject, activity, budget activity, program element, and subprogram within a program element, and for any investment items defined as a P–1 line item in a budget activity within an appropriation account and an R–1 line item that includes a program element and subprogram element within an appropriation account) for which appropriations, funds, or other authority were not available during fiscal year 2023. (b)No appropriation or funds made available or authority granted pursuant to section 101 for the Department of Defense shall be used to initiate multi-year procurements utilizing advance procurement funding for economic order quantity procurement unless specifically appropriated later.
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      103.Appropriations made by section 101 shall be available to the extent and in the manner that would be provided by the pertinent appropriations Act.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      104.Except as otherwise provided in section 102, no appropriation or funds made available or authority granted pursuant to section 101 shall be used to initiate or resume any project or activity for which appropriations, funds, or other authority were not available during fiscal year 2023.
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      105.Appropriations made and authority granted pursuant to this Act shall cover all obligations or expenditures incurred for any project or activity during the period for which funds or authority for such project or activity are available under this Act.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      106.Unless otherwise provided for in this Act or in the applicable appropriations Act for fiscal year 2024, appropriations and funds made available and authority granted pursuant to this Act shall be available until whichever of the following first occurs: +(1)The enactment into law of an appropriation for any project or activity provided for in this Act. (2)The enactment into law of the applicable appropriations Act for fiscal year 2024 without any provision for such project or activity. +(3)November 17, 2023.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      107.Expenditures made pursuant to this Act shall be charged to the applicable appropriation, fund, or authorization whenever a bill in which such applicable appropriation, fund, or authorization is contained is enacted into law.
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      108.Appropriations made and funds made available by or authority granted pursuant to this Act may be used without regard to the time limitations for submission and approval of apportionments set forth in section 1513 of title 31, United States Code, but nothing in this Act may be construed to waive any other provision of law governing the apportionment of funds.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      109.Notwithstanding any other provision of this Act, except section 106, for those programs that would otherwise have high initial rates of operation or complete distribution of appropriations at the beginning of fiscal year 2024 because of distributions of funding to States, foreign countries, grantees, or others, such high initial rates of operation or complete distribution shall not be made, and no grants shall be awarded for such programs funded by this Act that would impinge on final funding prerogatives.
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      110.This Act shall be implemented so that only the most limited funding action of that permitted in the Act shall be taken in order to provide for continuation of projects and activities.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      111. (a)For entitlements and other mandatory payments whose budget authority was provided in appropriations Acts for fiscal year 2023, except the matter under the heading Cost of War Toxic Exposures Fund in title II of division J of Public Law 117–328, and for activities under the Food and Nutrition Act of 2008, activities shall be continued at the rate to maintain program levels under current law, under the authority and conditions provided in the applicable appropriations Act for fiscal year 2023, to be continued through the date specified in section 106(3). +(b)Notwithstanding section 106, obligations for mandatory payments due on or about the first day of any month that begins after October 2023 but not later than 30 days after the date specified in section 106(3) may continue to be made, and funds shall be available for such payments.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      112.Amounts made available under section 101 for civilian personnel compensation and benefits in each department and agency may be apportioned up to the rate for operations necessary to avoid furloughs within such department or agency, consistent with the applicable appropriations Act for fiscal year 2023, except that such authority provided under this section shall not be used until after the department or agency has taken all necessary actions to reduce or defer non-personnel-related administrative expenses.
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      113.Funds appropriated by this Act may be obligated and expended notwithstanding section 10 of Public Law 91–672 (22 U.S.C. 2412), section 15 of the State Department Basic Authorities Act of 1956 (22 U.S.C. 2680), section 313 of the Foreign Relations Authorization Act, Fiscal Years 1994 and 1995 (22 U.S.C. 6212), and section 504(a)(1) of the National Security Act of 1947 (50 U.S.C. 3094(a)(1)).
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      114. (a) (1)For each amount incorporated by reference in this Act from amounts provided by division M or N of Public Law 117–328, each section or paragraph of an account providing each such amount, as applicable, shall be applied as if that section or paragraph ended with the following sentence: The amount provided herein is designated by the Congress as an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.. +(2)Each amount incorporated by reference in this Act that was previously designated by the Congress as an emergency requirement pursuant to section 4001(a)(1) of S. Con. Res. 14 (117th Congress), the concurrent resolution on the budget for fiscal year 2022, and section 1(e) of H. Res. 1151 (117th Congress), as engrossed in the House of Representatives on June 8, 2022, or as being for disaster relief pursuant to a concurrent resolution on the budget in the Senate and section 1(f) of H. Res. 1151 (117th Congress), as engrossed in the House of Representatives on June 8, 2022, is designated by the Congress as being an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985 or as being for disaster relief pursuant to section 251(b)(2)(D) of such Act, respectively. (b) (1)Each amount incorporated by reference in this Act that was specified to meet the terms of section 4004(b)(5)(B) of S. Con. Res. 14 (117th Congress), the concurrent resolution on the budget for fiscal year 2022, and section 1(g)(2) of H. Res. 1151 (117th Congress), as engrossed in the House of Representatives on June 8, 2022, or as additional new budget authority for purposes of section 4004(b)(5) of such concurrent resolution and section 1(g) of such House resolution, is provided to meet the terms of section 251(b)(2)(F)(ii)(I) of the Balanced Budget and Emergency Deficit Control Act of 1985, or is additional new budget authority as specified for purposes of section 251(b)(2)(F) of such Act, respectively. +(2)Each amount incorporated by reference in this Act for Department of Labor—Employment and Training Administration—State Unemployment Insurance and Employment Service Operations that was specified to meet the terms of a concurrent resolution on the budget in the Senate and section 1(j)(2) of H. Res. 1151 (117th Congress), as engrossed in the House of Representatives on June 8, 2022, or as additional new budget authority for purposes of a concurrent resolution on the budget in the Senate and section 1(j) of such House resolution, is provided to meet the terms of section 251(b)(2)(E)(ii) of the Balanced Budget and Emergency Deficit Control Act of 1985, or is additional new budget authority as specified for the purposes of section 251(b)(2)(E) of such Act, respectively. (3)Each amount incorporated by reference in this Act for Department of Health and Human Services— Centers for Medicare & Medicaid Services—Health Care Fraud and Abuse Control Account that was specified to meet the terms of a concurrent resolution on the budget in the Senate, or as additional new budget authority for purposes of a concurrent resolution on the budget in the Senate and section 1(h) of H. Res. 1151 (117th Congress), as engrossed in the House of Representatives on June 8, 2022, is provided to meet the terms of section 251(b)(2)(C)(ii) of the Balanced Budget and Emergency Deficit Control Act of 1985, or is additional new budget authority as specified for the purposes of section 251(b)(2)(C) of such Act, respectively. +(4)Each amount incorporated by reference in this Act for Social Security Administration—Limitation on Administrative Expenses that was specified to meet the terms of a concurrent resolution on the budget in the Senate, or as additional new budget authority for purposes of a concurrent resolution on the budget in the Senate and section 1(i) of H. Res. 1151 (117th Congress), as engrossed in the House of Representatives on June 8, 2022, is provided to meet the terms of section 251(b)(2)(B)(ii)(III) of the Balanced Budget and Emergency Deficit Control Act of 1985, or is additional new budget authority as specified for the purposes of section 251(b)(2)(B) of such Act, respectively. (c)Each amount designated in this Act by the Congress as an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985 shall be available (or repurposed or rescinded, if applicable) only if the President subsequently so designates all such amounts and transmits such designations to the Congress.
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      115. +(a)Rescissions or cancellations of discretionary budget authority that continue pursuant to section 101 in Treasury Appropriations Fund Symbols (TAFS)— (1)to which other appropriations are not provided by this Act, but for which there is a current applicable TAFS that does receive an appropriation in this Act; or +(2)which are no-year TAFS and receive other appropriations in this Act, may be continued instead by reducing the rate for operations otherwise provided by section 101 for such current applicable TAFS, as long as doing so does not impinge on the final funding prerogatives of the Congress. (b)Rescissions or cancellations described in subsection (a) shall continue in an amount equal to the lesser of— +(1)the amount specified for rescission or cancellation in the applicable appropriations Act referenced in section 101 of this Act; or (2)the amount of balances available, as of October 1, 2023, from the funds specified for rescission or cancellation in the applicable appropriations Act referenced in section 101 of this Act. +(c)No later than November 17, 2023, the Director of the Office of Management and Budget shall provide to the Committees on Appropriations of the House of Representatives and the Senate a comprehensive list of the rescissions or cancellations that will continue pursuant to section 101: Provided, That the information in such comprehensive list shall be periodically updated to reflect any subsequent changes in the amount of balances available, as of October 1, 2023, from the funds specified for rescission or cancellation in the applicable appropriations Act referenced in section 101, and such updates shall be transmitted to the Committees on Appropriations of the House of Representatives and the Senate upon request.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      116.Amounts made available by section 101 for Farm Service Agency—Agricultural Credit Insurance Fund Program Account may be apportioned up to the rate for operations necessary to accommodate approved applications for direct and guaranteed farm ownership loans, as authorized by 7 U.S.C. 1922 et seq.
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      117.Amounts made available by section 101 for Rural Housing Service—Rental Assistance Program may be apportioned up to the rate for operations necessary to maintain activities as authorized by section 521(a)(2) of the Housing Act of 1949.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      118.Amounts made available by section 101 for Domestic Food Programs—Food and Nutrition Service—Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) may be apportioned at the rate for operations necessary to maintain participation.
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      119.Amounts made available by section 101 for Domestic Food Programs—Food and Nutrition Service—Commodity Assistance Program may be apportioned up to the rate for operations necessary to maintain current program caseload in the Commodity Supplemental Food Program.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      120.Section 260 of the Agricultural Marketing Act of 1946 (7 U.S.C. 1636i) and section 942 of the Livestock Mandatory Reporting Act of 1999 (7 U.S.C. 1635 note; Public Law 106–78) shall be applied by substituting the date specified in section 106(3) of this Act for September 30, 2023.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      121.Amounts made available by section 101 for National Telecommunications and Information Administration—Salaries and Expenses may be apportioned up to the rate for operations necessary to administer broadband programs.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      122. (a)Funds previously made available in the Consolidated Appropriations Act, 2017 (Public Law 115–31) and the Consolidated Appropriations Act, 2018 (Public Law 115–141) under the heading National Aeronautics and Space Administration—Space Operations that were available for obligation through fiscal year 2018 and fiscal year 2019, respectively, are to remain available through fiscal year 2024 for the liquidation of valid obligations incurred in fiscal years 2017 through 2019. +(b) +(1)Subject to paragraph (2), this section shall become effective immediately upon enactment of this Act. (2)If this Act is enacted after September 30, 2023, this section shall be applied as if it were in effect on September 30, 2023.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      123.For purposes of section 235(b) of the Sentencing Reform Act of 1984 (18 U.S.C. 3551 note; Public Law 98–473; 98 Stat. 2032), as such section relates to chapter 311 of title 18, United States Code, and the United States Parole Commission, each reference in such section to 36 years or 36-year period shall be deemed a reference to 36 years and 17 days or 36-year and 17-day period, respectively.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      124.Notwithstanding sections 102 and 104, amounts made available by section 101 to the Department of Defense for Shipbuilding and Conversion, Navy may be apportioned up to the rate for operations necessary for Ohio Replacement Submarine (Full Funding) in an amount not to exceed $621,270,000 for the procurement of one Columbia Class Submarine.
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      125.During the period covered by this Act, section 714(b)(2)(B) of title 10, United States Code, shall be applied by substituting four years for two years.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      126.Notwithstanding section 101, the matter preceding the first proviso under the heading Office of Personnel Management—Salaries and Expenses in division E of Public Law 117–328 shall be applied by substituting $219,076,000 for $190,784,000.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      127.Notwithstanding any other provision of this Act, except section 106, the District of Columbia may expend local funds made available under the heading District of Columbia—District of Columbia Funds for such programs and activities under the District of Columbia Appropriations Act, 2023 (title IV of division E of Public Law 117–328) at the rate set forth in the Fiscal Year 2024 Local Budget Act of 2023 (D.C. Act 25–161), as modified as of the date of enactment of this Act.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      128.Amounts made available by section 101 to the Department of Homeland Security under the heading Federal Emergency Management Agency—Disaster Relief Fund may be apportioned up to the rate for operations necessary to carry out response and recovery activities under the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5121 et seq.).
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      129.In addition to amounts otherwise provided by section 101, for Federal Emergency Management Agency—Disaster Relief Fund, there is appropriated $16,000,000,000, for an additional amount for fiscal year 2024, to remain available until expended, of which $2,000,000 shall be transferred to Office of the Inspector General—Operations and Support for audits and investigations of activities funded under Federal Emergency Management Agency—Disaster Relief Fund and $15,500,000,000 shall be for major disasters declared pursuant to the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5121 et seq.): Provided, That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      130. (a)Sections 1309(a) and 1319 of the National Flood Insurance Act of 1968 (42 U.S.C. 4016(a) and 4026) shall be applied by substituting the date specified in section 106(3) of this Act for September 30, 2023. +(b) +(1)Subject to paragraph (2), this section shall become effective immediately upon enactment of this Act. (2)If this Act is enacted after September 30, 2023, this section shall be applied as if it were in effect on September 30, 2023.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      131.Section 227(a) of the Federal Cybersecurity Enhancement Act of 2015 (6 U.S.C. 1525(a)) shall be applied by substituting the date specified in section 106(3) of this Act for September 30, 2023.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      132.Amounts made available by section 101 for Department of the Interior—Department-Wide Programs—Wildland Fire Management and Department of Agriculture—Forest Service—Wildland Fire Management shall be available for the Federal wildland firefighter base salary increase provided under section 40803(d)(4)(B) of Public Law 117–58 and may be apportioned up to the rate for operations necessary to continue to fund such base salary increase.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      133.Activities authorized by part A of title IV (other than under section 403(c) or 418) and section 1108(b) of the Social Security Act shall continue through the date specified in section 106(3), in the manner authorized for fiscal year 2023, and out of any money in the Treasury of the United States not otherwise appropriated, there are hereby appropriated such sums as may be necessary for such purpose.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      134.Notwithstanding section 101, section 126 of division J of Public Law 117–328 shall be applied during the period covered by this Act by substituting fiscal year 2017, fiscal year 2018, and fiscal year 2019 for fiscal year 2017 and fiscal year 2018.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      135.The authority provided by section 2401 of the Afghanistan Supplemental Appropriations Act, 2022 (division C of Public Law 117–43) shall continue in effect through the date specified in section 106(3) of this Act.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      136.Notwithstanding section 101, the matter under the heading Bilateral Economic Assistance—Independent Agencies—Millennium Challenge Corporation in title III of division K of Public Law 117–328 shall be applied by inserting the following new provisos before the last proviso: Provided further, That the member of the Board described in section 604(c)(3)(B)(ii) of the Millennium Challenge Act of 2003, as amended (22 U.S.C. 7703(c)(3)(B)(ii)), whose term began on September 16, 2019, shall continue to serve in such appointment until March 31, 2024: Provided further, That in the event that a new member of the Board described in section 604(c)(3)(B) of such Act (22 U.S.C. 7703(c)(3)(B)) is appointed prior to March 31, 2024, the term of the member of the Board whose term began on September 16, 2019, shall terminate as of the date of such appointment:.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      137.Notwithstanding section 101, the matter preceding the first proviso under the heading Department of Transportation—Federal Aviation Administration—Facilities and Equipment in title I of division L of Public Law 117–328 shall be applied by substituting $617,000,000 for $570,000,000 and substituting $2,174,200,000 for $2,221,200,000.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       B
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Other Matters
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      <enum>I</enum><header>Extensions and other matters</header> <section id="H7DD4E619E09F47D8B60451B14B20FD0E"><enum>2101.</enum><header>Extension of certain provisions of the compact of free association with the federated states of micronesia and the federal program and services agreements with the federated states of micronesia and the republic of the marshall islands</header> <subsection id="H984D56EDB2C4495C80FF9CBA4C195D9C"><enum>(a)</enum><header>Grant and other financial assistance</header> <paragraph id="H48D6705DCAC94226AEDF72CE2E808EEB"><enum>(1)</enum><header>In general</header><text>During the period beginning on October 1, 2023, and ending on November 17, 2023, any activities described in sections 211, 212, and 215 of the Compact of Free Association between the Government of the United States of America and the Government of the Federated States of Micronesia set forth in section 201(a) of the Compact of Free Association Amendments Act of 2003 (<external-xref legal-doc="usc" parsable-cite="usc/48/1921">48 U.S.C. 1921</external-xref> note; <external-xref legal-doc="public-law" parsable-cite="pl/108/188">Public Law 108–188</external-xref>) shall, with the mutual consent of the Federated States of Micronesia, continue in the manner authorized and required for fiscal year 2023 under the agreements described in paragraphs (4) and (5) of section 462(b) of that Compact.</text></paragraph> +<paragraph id="H07BC6751ED8741FAB6AF4792EE6125E6"><enum>(2)</enum><header>Funding</header><text>There is appropriated, out of any money in the Treasury not otherwise appropriated, to carry out the activities authorized under paragraph (1) an amount equal to the pro rata portion of the amount appropriated for those activities for fiscal year 2023.</text></paragraph></subsection> <subsection id="HA8C2388997CE4F4F9A6EE7A9670FE070"><enum>(b)</enum><header>Federal programs and services</header><text display-inline="yes-display-inline">During the period beginning on October 1, 2023, and ending on the date on which a new Federal programs and services agreement with the applicable country enters into force, any activities described in sections 131, 132, and 221(a) of the Compact of Free Association between the Government of the United States of America and the Government of the Federated States of Micronesia set forth in section 201(a) of the Compact of Free Association Amendments Act of 2003 (<external-xref legal-doc="usc" parsable-cite="usc/48/1921">48 U.S.C. 1921</external-xref> note; <external-xref legal-doc="public-law" parsable-cite="pl/108/188">Public Law 108–188</external-xref>) and sections 131, 132, and 221(a) of the Compact of Free Association between the Government of the United States of America and the Government of the Republic of the Marshall Islands set forth in section 201(b) of that Act shall, with the mutual consent of the Federated States of Micronesia or the Republic of the Marshall Islands, as applicable, continue in the manner authorized and required for fiscal year 2023 under the agreement described in section 462(b)(1) of the Compact of Free Association between the Government of the United States of America and the Government of the Federated States of Micronesia set forth in section 201(a) of that Act and the agreement described in section 462(b)(1) of the Compact of Free Association between the Government of the United States of America and the Government of the Republic of the Marshall Islands set forth in section 201(b) of that Act, respectively. </text></subsection></section> +<section id="H2E62CF3D170B4CB8A94BAFEE66FFA76E"><enum>2102.</enum><header>Extension of deadline to promulgate certain regulations</header><text display-inline="no-display-inline">Section 413(a) of the Indian Self-Determination and Education Assistance Act (<external-xref legal-doc="usc" parsable-cite="usc/25/5373">25 U.S.C. 5373(a)</external-xref>) is amended—</text> <paragraph id="H2F2FA9AE8A934A88A39AC5B1F6434B52"><enum>(1)</enum><text>in paragraph (2), by striking <quote>21 months</quote> and inserting <quote>38 months</quote>; and</text></paragraph> +<paragraph id="H8ED70481E2EB4BAD94D43BE6D3A93583"><enum>(2)</enum><text>in paragraph (3), by striking <quote>30 months</quote> and inserting <quote>50 months</quote>.</text></paragraph></section> <enum>II</enum><header>FAA Extension</header> <subtitle id="HFD7A729EBC3C439989710AA0399E1822"><enum>A</enum><header>Federal Aviation Programs</header> <section id="HEDC636DBA9AE4812B43B988D4585DAB6"><enum>2201.</enum><header>Airport improvement program</header> <subsection id="H4F09DFD6C68B410B9ACCF42E9E572855"><enum>(a)</enum><header>Authorization of appropriations</header><text>Section 48103(a) of title 49, United States Code, is amended—</text> +<paragraph id="HCD2D0E030AC9405981B91BC3428034EF"><enum>(1)</enum><text>in paragraph (5) by striking the <quote>and</quote> at the end;</text></paragraph> <paragraph id="HED3D1D87A2464E37BD0C92B2FFC4B745"><enum>(2)</enum><text>in paragraph (6) by striking the period at the end and inserting <quote>; and</quote>; and</text></paragraph> +<paragraph id="H6B2A13C6D9654760BFEC95FA5073C139"><enum>(3)</enum><text>by adding at the end the following:</text> <quoted-block id="HE7489E218D484B55B2250B91CED96CE4" style="OLC"> <paragraph id="H18E26ED659584F4A9BC31E8E06EEE344"><enum>(7)</enum><text>$842,076,502 for the period beginning on October 1, 2023, and ending on December 31, 2023.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> +<subsection id="H77E0FA456EDB4397B14F7CD287FC176A"><enum>(b)</enum><header>Obligation authority</header><text>Subject to limitations specified in advance in appropriation Acts, sums made available pursuant to the amendment made by subsection (a) may be obligated at any time through September 30, 2024, and shall remain available until expended.</text></subsection> <subsection id="HC1A553C87CF046ABAF43EBA583333422"><enum>(c)</enum><header>Program implementation</header><text>For purposes of calculating funding apportionments and meeting other requirements under sections 47114, 47115, 47116, and 47117 of title 49, United States Code, for the period beginning on October 1, 2023, and ending on December 31, 2023, the Administrator of the Federal Aviation Administration shall—</text> +<paragraph id="H8C91A4DBB3CE4A19B03BE4A35975C915"><enum>(1)</enum><text>first calculate such funding apportionments on an annualized basis as if the total amount available under section 48103 of such title for fiscal year 2024 was $3,350,000,000; and</text></paragraph> <paragraph id="HDF456AD097F6422893A3473313ECECC3"><enum>(2)</enum><text>then reduce by 75 percent—</text> +<subparagraph id="H37D0B5337E4D4F53ADC3945D492D61AB"><enum>(A)</enum><text>all funding apportionment amounts calculated under paragraph (1); and</text></subparagraph> <subparagraph id="H156FD3C3ECAB4237B3A8F30AD600D84B"><enum>(B)</enum><text>amounts made available pursuant to subsections (b) and (f)(2) of section 47117 of such title.</text></subparagraph></paragraph></subsection> +<subsection id="H2B8060F451224C1FA6CC178C6908DC8A"><enum>(d)</enum><header>Extension of project grant authority</header><text>Section 47104(c) of title 49, United States Code, is amended in the matter preceding paragraph (1) by striking <quote>September 30, 2023,</quote> and inserting <quote>December 31, 2023,</quote>.</text></subsection> <subsection id="HFD74601172734E35BBCDA9CB872B3BE5"><enum>(e)</enum><header>Extension of special rule for apportionments</header><text>Section 47114(c)(1)(J) of title 49, United States Code, is amended by striking <quote>2023 to</quote> and inserting <quote>2023, and for the period beginning on October 1, 2023, and ending on December 31, 2023, to</quote>.</text></subsection></section> +<section id="H381B4210A2564DA780D9D44A2ECEED18"><enum>2202.</enum><header>Extension of expiring authorities; miscellaneous authorizations</header> +<subsection id="HDDBB19AD126844F2934A34276EDE9819"><enum>(a)</enum><header>Authority to provide insurance</header><text>Section 44310(b) of title 49, United States Code, is amended by striking <quote>September 30, 2023</quote> and inserting <quote>December 31, 2023</quote>.</text></subsection> <subsection id="H9CE7759964B142838D8BA9C98400D744"><enum>(b)</enum><header>Unmanned aircraft test ranges</header><text>Section 44803(h) of title 49, United States Code, is amended by striking <quote>September 30, 2023</quote> and inserting <quote>December 31, 2023</quote>.</text></subsection> +<subsection id="HE10B498CC85348858B7AA69A19F8A036"><enum>(c)</enum><header>Special authority for certain unmanned aircraft systems</header><text>Section 44807(d) of title 49, United States Code, is amended by striking <quote>September 30, 2023</quote> and inserting <quote>December 31, 2023</quote>.</text></subsection> <subsection id="HBD553B4DB98449C485673108DB301789"><enum>(d)</enum><header>Extension of airport safety and airspace hazard mitigation and enforcement</header><text>Section 44810(h) of title 49, United States Code, is amended by striking <quote>September 30, 2023</quote> and inserting <quote>December 31, 2023</quote>.</text></subsection> +<subsection id="H11E8234C89974C0BA57394F7F1228B7F"><enum>(e)</enum><header>Competitive access reporting requirement</header><text>Section 47107(r)(3) of title 49, United States Code, is amended by striking <quote>October 1, 2023</quote> and inserting <quote>January 1, 2024</quote>.</text></subsection> <subsection id="H274B9F7A657F4D19A3A65D683B552918"><enum>(f)</enum><header>Marshall islands, micronesia, and palau</header><text>Section 47115(i) of title 49, United States Code, is amended by inserting <quote>, and for the period beginning on October 1, 2023, and ending on December 31, 2023</quote> after <quote>fiscal years 2018 through 2023</quote>.</text></subsection> +<subsection id="HF9B0D756F5974E528DAF0133B02B4F0B"><enum>(g)</enum><header>Supplemental discretionary funds</header><text>Section 47115(j)(4)(A) of title 49, United States Code, is amended by inserting at the end the following:</text> <quoted-block id="H7428C915878A45579661CC1DA47F9293" style="OLC"> <clause id="HB5C2938CFA6747C39D8BF01168E87554"><enum>(vi)</enum><text>$140,401,803 for the period beginning on October 1, 2023, and ending on December 31, 2023.</text></clause><after-quoted-block>.</after-quoted-block></quoted-block></subsection> +<subsection id="H854DE7AC5C1F40EC8DC60D2824516F23"><enum>(h)</enum><header>Compatible land use planning and projects by state and local governments</header><text>Section 47141(f) of title 49, United States Code, is amended by striking <quote>September 30, 2023</quote> and inserting <quote>December 31, 2023</quote>.</text></subsection> <subsection id="HE8992B984F3F4EA78B694ABEA41667D6"><enum>(i)</enum><header>Non-movement area surveillance pilot program</header><text>Section 47143(c) of title 49, United States Code, is amended by striking <quote>October 1, 2023</quote> and inserting <quote>January 1, 2024</quote>.</text></subsection> +<subsection id="HACB2D6F11F4E432482D3E11778D6892A"><enum>(j)</enum><header>Weather reporting programs</header><text>Section 48105 of title 49, United States Code, is amended by adding at the end the following:</text> <quoted-block id="H236B896CCDD14F0AB22804286FA05E33" style="OLC"> <paragraph id="H6A7CC7B2969047B4AA97F9BFB8C1D009"><enum>(5)</enum><text>$9,803,278 for the period beginning on October 1, 2023, and ending on December 31, 2023.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> +<subsection id="HB1F5D7CC5CA548F690B3C20E18AA47F0"><enum>(k)</enum><header>Learning period</header><text>Section 50905(c)(9) of title 51, United States Code, is amended by striking <quote>October 1, 2023</quote> and inserting <quote>January 1, 2024</quote>.</text></subsection> <subsection id="HB219C790B7DA4AB098007DDC96A61EB2"><enum>(l)</enum><header>Midway island airport</header><text>Section 186(d) of the Vision 100—Century of Aviation Reauthorization Act (<external-xref legal-doc="public-law" parsable-cite="pl/108/176">Public Law 108–176</external-xref>; 117 Stat. 2518) is amended by inserting <quote>and for the period beginning on October 1, 2023, and ending on December 31, 2023,</quote> after <quote>fiscal years 2018 through 2023</quote>.</text></subsection> +<subsection id="H47C573D014A74656A0C6C6473C3EFCDF"><enum>(m)</enum><header>Final order establishing mileage and adjustment eligibility</header><text>Section 409(d) of the Vision 100—Century of Aviation Reauthorization Act (<external-xref legal-doc="usc" parsable-cite="usc/49/41731">49 U.S.C. 41731</external-xref> note) is amended by striking <quote>September 30, 2023</quote> and inserting <quote>December 31, 2023</quote>.</text></subsection> <subsection id="H30EC9807D1A443AAB8B43FFB5E596E81"><enum>(n)</enum><header>Contract weather observers</header><text>Section 2306(b) of the FAA Extension, Safety, and Security Act of 2016 (<external-xref legal-doc="public-law" parsable-cite="pl/114/190">Public Law 114–190</external-xref>; 130 Stat. 641) is amended by striking <quote>October 1, 2023</quote> and inserting <quote>January 1, 2024</quote>.</text></subsection> +<subsection id="HE386D4C477964C7E8E35CA36760F6734"><enum>(o)</enum><header>Remote tower pilot program</header><text>Section 161(a)(10) of the FAA Reauthorization Act of 2018 (<external-xref legal-doc="usc" parsable-cite="usc/49/47104">49 U.S.C. 47104</external-xref> note) is amended by striking <quote>September 30, 2023</quote> and inserting <quote>December 31, 2023</quote>.</text></subsection> <subsection id="HD7AC51A61A7642D5803FE3F0E7276109"><enum>(p)</enum><header>Airport access roads in remote locations; storage facilities for snow removal equipment</header><text>Section 162 of the FAA Reauthorization Act of 2018 (<external-xref legal-doc="usc" parsable-cite="usc/49/47102">49 U.S.C. 47102</external-xref> note) is amended by inserting <quote>and for the period beginning on October 1, 2023, and ending on December 31, 2023</quote> after <quote>fiscal years 2018 through 2023</quote>.</text></subsection> +<subsection id="H3065615CA86840F591B729B613B968EE"><enum>(q)</enum><header>UAS remote detection and identification pilot program</header><text>Section 372(d) of the FAA Reauthorization Act of 2018 (<external-xref legal-doc="usc" parsable-cite="usc/49/44810">49 U.S.C. 44810</external-xref> note) is amended by striking <quote>September 30, 2023</quote> and inserting <quote>December 31, 2023</quote>.</text></subsection> <subsection id="H663BC26598F646149B693B64AA0424DC"><enum>(r)</enum><header>Advisory committee for aviation consumer protection</header><text>Section 411(h) of the FAA Modernization and Reform Act of 2012 (<external-xref legal-doc="usc" parsable-cite="usc/49/42301">49 U.S.C. 42301</external-xref> note) is amended by striking <quote>September 30, 2023</quote> and inserting <quote>December 31, 2023</quote>.</text></subsection> +<subsection id="H259B8617CA4E4CD0A9C8CEAD3CF6B14C"><enum>(s)</enum><header>Aviation consumer advocate</header><text>Section 424(e) of the FAA Reauthorization Act of 2018 (<external-xref legal-doc="usc" parsable-cite="usc/49/42302">49 U.S.C. 42302</external-xref> note) is amended by striking <quote>September 30, 2023</quote> and inserting <quote>December 31, 2023</quote>.</text></subsection> <subsection id="H98D3C37D4CAA4BE7BA099102D8E41A1B"><enum>(t)</enum><header>Advisory committee on air travel needs of passengers with disabilities</header><text>Section 439(g) of the FAA Reauthorization Act of 2018 (<external-xref legal-doc="usc" parsable-cite="usc/49/41705">49 U.S.C. 41705</external-xref> note) is amended by striking <quote>September 30, 2023</quote> and inserting <quote>December 31, 2023</quote>.</text></subsection> +<subsection id="H82E1F63A095E43E1A6AD1B1805B16ACA"><enum>(u)</enum><header>Enhanced traffic services</header><text>Section 547(e) of the FAA Reauthorization Act of 2018 (<external-xref legal-doc="usc" parsable-cite="usc/49/40103">49 U.S.C. 40103</external-xref> note) is amended by striking <quote>September 30, 2023</quote> and inserting <quote>December 31, 2023</quote>.</text></subsection> <subsection id="H54B207C686464F52BB2ED5FEB2C5C0AC"><enum>(v)</enum><header>Pilot program for redevelopment of airport properties</header><text>Section 822(k) of the FAA Modernization and Reform Act of 2012 (<external-xref legal-doc="usc" parsable-cite="usc/49/47141">49 U.S.C. 47141</external-xref> note) is amended by striking <quote>September 30, 2023</quote> and inserting <quote>December 31, 2023</quote>.</text></subsection></section> +<section id="H982DB41DC78846F9B992892528B65DAD"><enum>2203.</enum><header>Federal aviation administration operations</header><text display-inline="no-display-inline">Section 106(k) of title 49, United States Code, is amended—</text> <paragraph id="HE387944157D840A587D0E853668AC748"><enum>(1)</enum><text>in paragraph (1)—</text> +<subparagraph id="H2A51C6E0313E44F7A68F0FB0CD08CDA7"><enum>(A)</enum><text>in subparagraph (E) by striking <quote>and</quote> at the end;</text></subparagraph> <subparagraph id="HF5AAD5FE70EF45938CDD22725C8D2372"><enum>(B)</enum><text>in subparagraph (F) by striking the period at the end and inserting <quote>; and</quote>; and</text></subparagraph> +<subparagraph id="H3D2294CF4F204B5190DB22D996C9CD6E"><enum>(C)</enum><text>by inserting after subparagraph (F) the following:</text> <quoted-block id="HE074EE4EC16041C2B6703C20F4DD18C7" style="OLC"> <subparagraph id="HFC9D407F261F45F0BAC990A2B7756A8B"><enum>(G)</enum><text>$2,995,027,322 for the period beginning on October 1, 2023, and ending on December 31, 2023.</text></subparagraph><after-quoted-block>; and</after-quoted-block></quoted-block></subparagraph></paragraph> +<paragraph id="HEB51CA15434B4CEDB79898AC80E272F8"><enum>(2)</enum><text>in paragraph (3) by inserting <quote>and for the period beginning on October 1, 2023, and ending on December 31, 2023</quote> after <quote>fiscal years 2018 through 2023</quote>.</text></paragraph></section> <section id="H4D0E608E71CB49D1A7B3A29BEF0FF75F"><enum>2204.</enum><header>Air navigation facilities and equipment</header><text display-inline="no-display-inline">Section 48101(a) of title 49, United States Code, is amended by adding at the end the following:</text> +<quoted-block id="H3110E55A03354C68892DDCD0BB15B038" style="OLC"> +<paragraph id="H0EA649FD8127417F97CCD09E3A17DFB9"><enum>(7)</enum><text>$740,273,224 for the period beginning on October 1, 2023, and ending on December 31, 2023.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></section> <section id="H49D6A901A4C24672953204793145719A"><enum>2205.</enum><header>Research, engineering, and development</header><text display-inline="no-display-inline">Section 48102(a) of title 49, United States Code, is amended—</text> +<paragraph id="HB6983410B1C649438F982D8BDAF87F75"><enum>(1)</enum><text>in paragraph (14), by striking <quote>and</quote>;</text></paragraph> <paragraph id="HBC7D4A1E13B54B4B848931198043BA41"><enum>(2)</enum><text>in paragraph (15) by striking the period at the end and inserting <quote>; and</quote>; and</text></paragraph> +<paragraph id="H41DAA1730A9D42BC9E1B399F4A01B957"><enum>(3)</enum><text>by adding at the end the following:</text> <quoted-block id="HAD37E1A0FF5547E3961E34688FFE5C58" style="OLC"> <paragraph id="H82283AB6FB16480DAE30A0B100368B92"><enum>(16)</enum><text>$64,098,360 for the period beginning on October 1, 2023, and ending on December 31, 2023.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></section> +<section id="H744F7992F8D847B584ED6B9BA16FF354"><enum>2206.</enum><header>Small community air service</header> +<subsection id="HDCBFF000EFCA494D9DDBB882D03EE052"><enum>(a)</enum><header>Essential air service authorization</header><text>Section 41742(a)(2) of title 49, United States Code, is amended by striking <quote>2023</quote> and inserting <quote>2023, and $89,191,486 for the period beginning on October 1, 2023, and ending on December 31, 2023,</quote>.</text></subsection> <subsection id="H35F09E595BC44991B5FBF4BA6D50A5F4"><enum>(b)</enum><header>Airports not receiving sufficient service</header><text>Section 41743(e)(2) of title 49, United States Code, is amended by inserting <quote>, and $2,513,661 for the period beginning on October 1, 2023, and ending on December 31, 2023,</quote> after <quote>fiscal years 2018 through 2023</quote>.</text></subsection></section></subtitle> +<subtitle id="H489C56E650C54A9D94B8B4DD6BEC55C4"><enum>B</enum><header>Aviation Revenue Provisions</header> +<section id="H09B96A58438A44BDBB041134770A7EB5"><enum>2211.</enum><header>Expenditure authority from airport and airway trust fund</header> +<subsection id="HF54270EF40E14C41A8061AC7FF974366"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/9502">Section 9502(d)(1)</external-xref> of the Internal Revenue Code of 1986 is amended—</text> <paragraph id="H7E57266A63B7449C9C0D26FBFA4B1484"><enum>(1)</enum><text>in the matter preceding subparagraph (A) by striking <quote>October 1, 2023</quote> and inserting <quote>January 1, 2024</quote>; and</text></paragraph> +<paragraph id="H2E3C8EAEBBDB42639D64571699589571"><enum>(2)</enum><text>in subparagraph (A) by striking the semicolon at the end and inserting <quote>or title II of division B of the Continuing Appropriations Act, 2024 and Other Extensions Act;</quote>.</text></paragraph></subsection> <subsection id="HEF95714C31A54B8A90D1D9E1D6AE914A"><enum>(b)</enum><header>Conforming amendment</header><text>Section 9502(e)(2) of such Code is amended by striking <quote>October 1, 2023</quote> and inserting <quote>January 1, 2024</quote>.</text></subsection></section> +<section id="H953E979FFF1048FCA06D89755A5DE439"><enum>2212.</enum><header>Extension of taxes funding airport and airway trust fund</header> +<subsection id="H69AC0E4447A546DE9555FC2755108DF0"><enum>(a)</enum><header>Fuel taxes</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/4081">Section 4081(d)(2)(B)</external-xref> of the Internal Revenue Code of 1986 is amended by striking <quote>September 30, 2023</quote> and inserting <quote>December 31, 2023</quote>.</text></subsection> <subsection id="HC97E8CBD774B4C5FB6CDC40D995DAE1A"><enum>(b)</enum><header>Ticket taxes</header> <paragraph id="H679310D85D1A498DA7A2880514D20A1B"><enum>(1)</enum><header>Persons</header><text>Section 4261(k)(1)(A)(ii) of such Code is amended by striking <quote>September 30, 2023</quote> and inserting <quote>December 31, 2023</quote>.</text></paragraph> +<paragraph id="H7B11305EFE84415FB86CA8B5F2C747AF"><enum>(2)</enum><header>Property</header><text>Section 4271(d)(1)(A)(ii) of such Code is amended by striking <quote>September 30, 2023</quote> and inserting <quote>December 31, 2023</quote>.</text></paragraph></subsection> <subsection id="HEE1061E64C4A4B6F8D2271D7A8EB1FCD"><enum>(c)</enum><header>Fractional ownership programs</header> <paragraph id="H4FA7555B7B7046ABA303C0615553FDDD"><enum>(1)</enum><header>Fuel tax</header><text>Section 4043(d) of such Code is amended by striking <quote>September 30, 2023</quote> and inserting <quote>December 31, 2023</quote>.</text></paragraph> +<paragraph id="H36147A3EE23F4CC79D8BFE7754F2285B"><enum>(2)</enum><header>Treatment as noncommercial aviation</header><text>Section 4083(b) of such Code is amended by striking <quote>October 1, 2023</quote> and inserting <quote>January 1, 2024</quote>.</text></paragraph> <paragraph id="H2CC6C28183544877AD9B80317D18E9CF"><enum>(3)</enum><header>Exemption from ticket tax</header><text>Section 4261(j) of such Code is amended by striking <quote>September 30, 2023</quote> and inserting <quote>December 31, 2023</quote>.</text></paragraph></subsection></section></subtitle> +<subtitle id="H3EE9BBD261024718A88F2A39B9C90F33"><enum>C</enum><header>Expiring Counter-UAS Authorities</header> +<section id="HBF3AD16A61424093A37BAA63A3A2E2CF"><enum>2221.</enum><header>Protection of certain facilities and assets from unmanned aircraft</header><text display-inline="no-display-inline">Section 210G(i) of the Homeland Security Act of 2002 (<external-xref legal-doc="usc" parsable-cite="usc/6/124n">6 U.S.C. 124n(i)</external-xref>) is amended by striking <quote>on the date that is 4 years after the date of enactment of this section</quote> and inserting <quote>on November 18, 2023</quote>.</text></section></subtitle> <enum>III</enum><header>Health and Human Services</header> <subtitle id="HCF3D49374D654980AD7AC2B29036DA66"><enum>A</enum><header>Animal Drug and Animal Generic Drug User Fee Amendments</header> <chapter id="H6DE4B42CC9574AA78B7269C9184A2FC7"><enum>1</enum><header>Fees relating to animal drugs</header> <section id="HD206005B132B40F2ADA29E4955C817A8"><enum>2301.</enum><header>Short title; finding</header> <subsection id="HF9720F2B57C8489596A73CED214C09AB"><enum>(a)</enum><header>Short title</header><text>This chapter may be cited as the <quote>Animal Drug User Fee Amendments of 2023</quote>.</text></subsection> +<subsection id="H12266347DD404895911407EEE8164567"><enum>(b)</enum><header>Finding</header><text>Congress finds that the fees authorized by the amendments made in this chapter will be dedicated toward expediting the animal drug development process and the review of new and supplemental animal drug applications and investigational animal drug submissions as set forth in the goals identified for purposes of part 4 of subchapter C of chapter VII of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-11">21 U.S.C. 379j–11 et seq.</external-xref>), in the letters from the Secretary of Health and Human Services to the Chairman of the Committee on Energy and Commerce of the House of Representatives and the Chairman of the Committee on Health, Education, Labor, and Pensions of the Senate as set forth in the Congressional Record.</text></subsection></section> <section id="H43ECB0C74B424C4AA9F107A5078F9155"><enum>2302.</enum><header>Definitions</header><text display-inline="no-display-inline">Section 739 of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-11">21 U.S.C. 379j–11</external-xref>) is amended—</text> +<paragraph id="H6323344D16E2485B9776FB1EDC4779D5"><enum>(1)</enum><text>in paragraph (3), by striking <quote>national drug code</quote> and inserting <quote>National Drug Code</quote>; and</text></paragraph> <paragraph id="H15B4B64C9C6C42558974691858290B26"><enum>(2)</enum><text>by amending paragraph (8)(I) to read as follows:</text> +<quoted-block id="H8B8CFC3A93AD4CF497AA96E357FE99F5" style="OLC"> +<subparagraph id="H3359912051FA4734BB128035B75001DF"><enum>(I)</enum><text>The activities necessary for implementation of the United States and European Union Mutual Recognition Agreement for Pharmaceutical Good Manufacturing Practice Inspections, and the United States and United Kingdom Mutual Recognition Agreement Sectoral Annex for Pharmaceutical Good Manufacturing Practices, and other mutual recognition agreements, with respect to animal drug products subject to review, including implementation activities prior to and following product approval.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></section> <section id="H4C826B60E03F44699820C703274E757E"><enum>2303.</enum><header>Authority to assess and use animal drug fees</header> <subsection id="H7BBBDB23444B42A4ABA0EBD9D021077F"><enum>(a)</enum><header>In general</header><text>Section 740(a)(1)(A)(ii) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 379j– 12(a)(1)(A)(ii)) is amended—</text> +<paragraph id="H316335CC2ECA4D31927CDCFAAC74A4C6"><enum>(1)</enum><text>in subclause (I), by striking <quote>and</quote> at the end;</text></paragraph> <paragraph id="H7491A24589D348C0946290CD1326F59E"><enum>(2)</enum><text>in subclause (II), by striking the period at the end and inserting <quote>; and</quote>; and</text></paragraph> +<paragraph id="HF1A66BB54DA84061B6E9CF9FB9C0E84A"><enum>(3)</enum><text>by adding at the end the following:</text> <quoted-block id="H4C527F8568E64F1EB8EDDE6BDDF54CAA" style="OLC"> <subclause id="HCCA264F66DDD4BF680247B5D2307E43F"><enum>(III)</enum><text>an application for conditional approval under section 571 of a new animal drug for which an animal drug application submitted under section 512(b)(1) has been previously approved under section 512(d)(1) for another intended use.</text></subclause><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> +<subsection id="H23813122A74E4763BD0C74F8CC682A15"><enum>(b)</enum><header>Fee revenue amounts</header><text>Section 740(b)(1) of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-12">21 U.S.C. 379j–12(b)(1)</external-xref>) is amended to read as follows:</text> <quoted-block id="H552A984FE0A647F5920B90E38AC3E728" style="OLC"> <paragraph id="HF13140D08D8F467FB2E750759E6358D7"><enum>(1)</enum><header>In general</header><text>Subject to subsections (c), (d), (f), and (g), for each of fiscal years 2024 through 2028, the fees required under subsection (a) shall be established to generate a total revenue amount of $33,500,000.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> +<subsection id="H777E1F4930674559BC15AC5C915F444B"><enum>(c)</enum><header>Annual fee setting; adjustments</header> +<paragraph id="H963D0AC839A343749D0D82D0E3175CDD"><enum>(1)</enum><header>Annual fee setting</header><text>Section 740(c)(1) of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-12">21 U.S.C. 379j–12(c)(1)</external-xref>) is amended to read as follows:</text> <quoted-block id="HC313B67BE8E74922B81866F56078CDF7" style="OLC"> <paragraph id="HE0F31DB9CBAF49818D5D2796D2D44A10"><enum>(1)</enum><header>Annual fee setting</header><text>Not later than 60 days before the start of each fiscal year beginning after September 30, 2023, the Secretary shall—</text> +<subparagraph id="H7DE568CD13B04D31BC981F718BF08DFF"><enum>(A)</enum><text>establish for that fiscal year animal drug application fees, supplemental animal drug application fees, animal drug sponsor fees, animal drug establishment fees, and animal drug product fees based on the revenue amounts established under subsection (b) and the adjustments provided under this subsection; and</text></subparagraph> <subparagraph id="HE2D7E28810F04A95A0897C37B38AD627"><enum>(B)</enum><text>publish such fee revenue amounts and fees in the Federal Register.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> +<paragraph id="H91DF98990038434F83E5F9F55DD262B2"><enum>(2)</enum><header>Inflation adjustment</header><text>Section 740(c)(2) of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-12">21 U.S.C. 379j–12(c)(2)</external-xref>) is amended—</text> <subparagraph id="HE4D2B30D533241859B63EEBA1C5BFD52"><enum>(A)</enum><text>in subparagraph (A)—</text> +<clause id="HE0FA354A371F400DA6ED884FC83F173F"><enum>(i)</enum><text>in the matter preceding clause (i), by striking <quote>2020</quote> and inserting <quote>2025</quote>; and</text></clause> <clause id="H007A6E5231D3498A9A614C462C15FF2A"><enum>(ii)</enum><text>in clause (iii), by striking <quote>Baltimore</quote> and inserting <quote>Arlington-Alexandria</quote>; and</text></clause></subparagraph> +<subparagraph id="H60B4AEAD9A724AB5B4D647338A53A422"><enum>(B)</enum><text>in subparagraph (B), by striking <quote>2020</quote> and inserting <quote>2025</quote>.</text></subparagraph></paragraph> <paragraph id="HAA522BBB9B6248AB81630FBCBF4591A6"><enum>(3)</enum><header>Workload adjustments</header><text>Section 740(c)(3) of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-12">21 U.S.C. 379j–12(c)(3)</external-xref>) is amended—</text> +<subparagraph id="H5B44F7C5E58B4F6480795FEF3ACF3095"><enum>(A)</enum><text>in subparagraph (A)—</text> <clause id="H677B293428804DFDA40AA7865D0ECB32"><enum>(i)</enum><text>in the matter preceding clause (i)—</text> +<subclause id="H8C7081E9E8684996855161BDCD94563B"><enum>(I)</enum><text>by striking <quote>2020</quote> and inserting <quote>2025</quote>; and</text></subclause> <subclause id="H69FDFB83FB604119ACE3CBB9E8301856"><enum>(II)</enum><text display-inline="yes-display-inline">by striking <quote>subparagraphs (B) and (C)</quote> and inserting <quote>subparagraph (B)</quote>; </text></subclause></clause> +<clause id="H7C9D180C53524A83B5FD18C140468DDF"><enum>(ii)</enum><text>in clause (i) by striking <quote>and</quote> at the end; and</text></clause> <clause id="HCC5C9074F71D4C3F914699F1069EB85F"><enum>(iii)</enum><text>by striking clause (ii) and inserting the following:</text> +<quoted-block id="HF761CF254A19477AA1472D6EB29CB7BF" style="OLC"> +<clause id="HD5609760E202494FB320415913BB0872"><enum>(ii)</enum><text>such adjustment shall be made for each fiscal year that the adjustment determined by the Secretary is greater than 3 percent, except for the first fiscal year that the adjustment is greater than 3 percent; and</text></clause> <clause id="H0DD59B9391FB4F7D9D5219CF33CE21AE"><enum>(iii)</enum><text>the Secretary shall publish in the Federal Register notice under paragraph (1) the amount of such adjustment and the supporting methodologies.</text></clause><after-quoted-block>;</after-quoted-block></quoted-block></clause></subparagraph> +<subparagraph id="HA23931E7D31E42B2A42C001FE1BCCB5A"><enum>(B)</enum><text>by striking subparagraph (B); and</text></subparagraph> <subparagraph id="H4B8C9DF4ACD448ABAC98644C1B20858A"><enum>(C)</enum><text>by redesignating subparagraph (C) as subparagraph (B).</text></subparagraph></paragraph> +<paragraph id="H3DE50AE2DC8040A59F222A22B2CBCE85"><enum>(4)</enum><header>Final year adjustment</header><text>Section 740(c)(4) of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-12">21 U.S.C. 379j–12(c)(4)</external-xref>) is amended to read as follows:</text> <quoted-block id="H6D1372F98D8447A9BCF34E848793C4BA" style="OLC"> <paragraph id="H113AA9569AE94D5D85848B958DB0EDBA"><enum>(4)</enum><header>Operating reserve adjustment</header> <subparagraph id="H2607179268AC4D2282769922E6B02604"><enum>(A)</enum><header>In general</header><text>For fiscal year 2025 and each subsequent fiscal year, after the fee revenue amount established under subsection (b) is adjusted in accordance with paragraphs (2) and (3), the Secretary shall—</text> +<clause id="H78ABCB3E41164C69B33EE0A6FCD441DB"><enum>(i)</enum><text>increase the fee revenue amount for such fiscal year, if necessary to provide an operating reserve of not less than 12 weeks; or</text></clause> <clause id="HFE60B4F31C924FF8962051F278534515"><enum>(ii)</enum><text>if the Secretary has an operating reserve in excess of the number of weeks specified in subparagraph (C) for that fiscal year, the Secretary shall decrease the fee revenue amount to provide not more than the number of weeks specified in subparagraph (C) for that fiscal year.</text></clause></subparagraph> +<subparagraph id="H28A0BAC134864F12A00C74C85B2F685F"><enum>(B)</enum><header>Carryover user fees</header><text>For purposes of this paragraph, the operating reserve of carryover user fees for the process for the review of animal drug applications does not include carryover user fees that have not been appropriated.</text></subparagraph> <subparagraph id="H007645C7775D48B193639C5FF0430FF4"><enum>(C)</enum><header>Number of weeks of operating reserves</header><text>The number of weeks of operating reserves specified in this subparagraph is—</text> +<clause id="H4358D494961C4A25BC5150FEFC976FD3"><enum>(i)</enum><text>22 weeks for fiscal year 2025;</text></clause> <clause id="H4648AABB417546738B36EDC81F96ACF9"><enum>(ii)</enum><text>20 weeks for fiscal year 2026;</text></clause> +<clause id="HEAAFCE6B88114E518579115F1145295F"><enum>(iii)</enum><text>18 weeks for fiscal year 2027; and</text></clause> <clause id="HD587B1105FBC4192A75E647F55539C5B"><enum>(iv)</enum><text>16 weeks for fiscal year 2028.</text></clause></subparagraph> +<subparagraph id="HF6836C7228E4486288A86E40D3E45132"><enum>(D)</enum><header>Publication</header><text>If an adjustment to the operating reserve is made under this paragraph, the Secretary shall publish in the Federal Register notice under paragraph (1) the rationale for the amount of the adjustment and the supporting methodologies.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> <subsection id="HFE026A80694C434FA8A04710C3DFF5BB"><enum>(d)</enum><header>Exemption from fees</header><text>Section 740(d)(4) of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-12">21 U.S.C. 379j–12(d)(4)</external-xref>) is amended to read as follows:</text> +<quoted-block id="H6F0D0C3FCE2A46B698E29CE537E19D93" style="OLC"> +<paragraph id="H47776EA2289641CE9F851B12ADABF9DC"><enum>(4)</enum><header>Exemption from fees</header><text>Fees under paragraphs (2), (3), and (4) of subsection (a) shall not apply with respect to any person who is the named applicant or sponsor of an animal drug application, supplemental animal drug application, or investigational animal drug submission if such application or submission involves the intentional genomic alteration of an animal that is intended to produce a drug, device, or biological product subject to fees under section 736, 738, 744B, or 744H.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> <subsection id="H1A2390E4B7C54F25A6B46ECD6120BF01"><enum>(e)</enum><header>Crediting and availability of fees</header> <paragraph id="HE068034632A84C6DA2288B79E707F4AE"><enum>(1)</enum><header>Authorization of appropriations</header><text>Section 740(g)(3) of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-12">21 U.S.C. 379j–12(g)(3)</external-xref>) is amended by striking <quote>2019 through 2023</quote> and inserting <quote>2024 through 2028</quote>.</text></paragraph> +<paragraph id="H9C150A5EF7D344F9AD0159B8EA13A838"><enum>(2)</enum><header>Collection shortfalls</header><text>Section 740(g) of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-12">21 U.S.C. 379j–12(g)</external-xref>) is amended—</text> <subparagraph id="HE5181CF3FD2F4300AC0EFEF632DE3574"><enum>(A)</enum><text>in paragraph (3), by striking <quote>and paragraph (5)</quote>; and</text></subparagraph> +<subparagraph id="H28817B753F8F4976851E62970AA54552"><enum>(B)</enum><text>by striking paragraph (5).</text></subparagraph></paragraph></subsection></section> <section id="HC6BFF538583D4D0C8229E89D47B8F066"><enum>2304.</enum><header>Reauthorization; reporting requirements</header><text display-inline="no-display-inline">Section 740A of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-13">21 U.S.C. 379j–13</external-xref>) is amended—</text> +<paragraph id="H5BEF39D4FF544294A4702E01C4391CD6"><enum>(1)</enum><text>in subsection (a), by striking <quote>2018</quote> and inserting <quote>2023</quote>;</text></paragraph> <paragraph id="H5FF3A7DF5B7640B39400BB92A42DD06E"><enum>(2)</enum><text>by striking <quote>2019</quote> each place it appears in subsections (a) and (b) and inserting <quote>2024</quote>; and</text></paragraph> +<paragraph id="HE1901C05FB2545D591B6694AC19BD6F4"><enum>(3)</enum><text>in subsection (d)—</text> <subparagraph id="HF43026ABBA614D969A81B5CB03186A76"><enum>(A)</enum><text>in paragraph (1), by striking <quote>2023</quote> and inserting <quote>2028</quote>; and</text></subparagraph> +<subparagraph id="H7712A96898AD433C9885190C3A5B7B8D"><enum>(B)</enum><text>in paragraph (5), by striking <quote>2023</quote> and inserting <quote>2028</quote>.</text></subparagraph></paragraph></section> <section id="HA805197FAE70432D9A3DF6A6E6225286"><enum>2305.</enum><header>Savings clause</header><text display-inline="no-display-inline">Notwithstanding the amendments made by this chapter, part 4 of subchapter C of chapter VII of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-11">21 U.S.C. 379j–11 et seq.</external-xref>), as in effect on the day before the date of enactment of this chapter, shall continue to be in effect with respect to animal drug applications and supplemental animal drug applications (as defined in such part as of such day) that on or after October 1, 2018, but before October 1, 2023, were accepted by the Food and Drug Administration for filing with respect to assessing and collecting any fee required by such part for a fiscal year prior to fiscal year 2024.</text></section> +<section id="HF84EF1A5AA454E708A39F2D19DA64663"><enum>2306.</enum><header>Effective date</header><text display-inline="no-display-inline">The amendments made by this chapter shall take effect on October 1, 2023, or the date of the enactment of this Act, whichever is later, except that fees under part 4 of subchapter C of chapter VII of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-11">21 U.S.C. 379j–11 et seq.</external-xref>), as amended by this chapter, shall be assessed for animal drug applications and supplemental animal drug applications received on or after October 1, 2023, regardless of the date of the enactment of this Act.</text></section> <section id="HE08BEC7698434D6EA9A2E13E770DEF27"><enum>2307.</enum><header>Sunset dates</header> <subsection id="H65BCAD7C009F4176A14352A62593F13E"><enum>(a)</enum><header>Authorization</header><text>Sections 739 and 740 of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. <external-xref legal-doc="usc" parsable-cite="usc/21/379j-11">21 U.S.C. 379j–11</external-xref>; 379j–12) shall cease to be effective October 1, 2028.</text></subsection> +<subsection id="HC60ED4C025D5423AAD8AC72C2DE929B5"><enum>(b)</enum><header>Reporting requirements</header><text>Section 740A of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-13">21 U.S.C. 379j–13</external-xref>) shall cease to be effective January 31, 2029.</text></subsection> <subsection id="H5F4BFCC1548B4CC2B3BB3271D1D55041"><enum>(c)</enum><header>Previous sunset provision</header><text>Effective October 1, 2023, subsections (a) and (b) of section 107 of the Animal Drug User Fee Amendments of 2018 (<external-xref legal-doc="public-law" parsable-cite="pl/115/234">Public Law 115–234</external-xref>) are repealed.</text></subsection></section></chapter> +<chapter id="H32313F53B4224E90B17FCB053360CD96"><enum>2</enum><header>Fees relating to generic animal drugs</header> +<section id="H50990BF9CC1D4DB6A283EE3E53ACA749"><enum>2311.</enum><header>Short title; finding</header> +<subsection id="HEF823B2FC1944383B13308802AA169FF"><enum>(a)</enum><header>Short title</header><text>This chapter may be cited as the <quote>Animal Generic Drug User Fee Amendments of 2023</quote>.</text></subsection> <subsection id="H95005DE5A8DD437196E325C6F28EA873"><enum>(b)</enum><header>Finding</header><text>Congress finds that the fees authorized by the amendments made in this chapter will be dedicated toward expediting the generic new animal drug development process and the review of abbreviated applications for generic new animal drugs, supplemental abbreviated applications for generic new animal drugs, and investigational submissions for generic new animal drugs as set forth in the goals identified for purposes of part 5 of subchapter C of chapter VII of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-21">21 U.S.C. 379j–21 et seq.</external-xref>), in the letters from the Secretary of Health and Human Services to the Chairman of the Committee on Energy and Commerce of the House of Representatives and the Chairman of the Committee on Health, Education, Labor, and Pensions of the Senate as set forth in the Congressional Record.</text></subsection></section> +<section id="H2F7916C91B5345DFA5A08665F387CDCF"><enum>2312.</enum><header>Authority to assess and use generic new animal drug fees</header> +<subsection id="H466D450E55AD421A9F07046CF3D54EF8"><enum>(a)</enum><header>Generic investigational new animal drug file fee</header><text>Section 741(a) of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-21">21 U.S.C. 379j–21(a)</external-xref>) is amended by adding at the end the following:</text> <quoted-block id="H8E2AC907A28A41DD930447169A81CA81" style="OLC"> <paragraph id="HC7B5DFEB3286401AA6822CB0026A96FD"><enum>(4)</enum><header>Generic investigational new animal drug file fee</header> <subparagraph id="HFAEDBD95094B40ECB557E7168D3A9CD3"><enum>(A)</enum><header>In general</header> <clause id="H5D01223EB97E48898F307E414562B637"><enum>(i)</enum><header>New file request</header><text>Each person that submits a request to establish a generic investigational new animal drug file on or after October 1, 2023, shall be assessed a fee as established under subsection (c).</text></clause> +<clause id="HD8EF41A89789489296CEA35F1079DBE9"><enum>(ii)</enum><header>New submission to established file</header><text>Each person that makes a submission to a generic investigational new animal drug file on or after October 1, 2023, where such file was established prior to October 1, 2023, shall be assessed a fee for the first submission on or after October 1, 2023, as established under subsection (c).</text></clause></subparagraph> <subparagraph id="HC65EA58C5AD643F9860FFD32A37B1212"><enum>(B)</enum><header>Payment</header> <clause id="H45E5EEAF08284C50832DF3F018B4A79E"><enum>(i)</enum><header>New file request</header><text>The fee required by subparagraph (A)(i) shall be due upon submission of the request to establish the generic investigational new animal drug file.</text></clause> +<clause id="H36F4BEDC2FB9492189944CFDEA6478C4"><enum>(ii)</enum><header>New submission to established file</header><text>The fee required by subparagraph (A)(ii) shall be due upon the first submission to the generic investigational new animal drug file.</text></clause></subparagraph> <subparagraph id="H08788C41345F46DF94685C42C9ABC5E6"><enum>(C)</enum><header>Exceptions</header> <clause id="H31813AF5EC354712ACB8AE5AD050A091"><enum>(i)</enum><header>Terminating an existing generic investigational new animal drug file</header><text>If a person makes a submission to the generic investigational new animal drug file to terminate that file, the person shall not be subject to a fee under subparagraph (A)(ii) for that submission.</text></clause> +<clause id="H01CFE15006EE4044B8153C0CB41AAD83"><enum>(ii)</enum><header>Transferring an existing generic investigational new animal drug file</header><text>If a person makes a submission to the generic investigational new animal drug file to transfer that file to a different generic new animal drug sponsor, the person shall not be subject to a fee under subparagraph (A)(ii) for that submission.</text></clause></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> <subsection id="H5BE0AECB97B34F7EBBD06FF3637EDF53"><enum>(b)</enum><header>Fee revenue amounts</header><text>Section 741(b) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 379j– 21(b)) is amended—</text> +<paragraph id="H9C9C84C95A214343976E057258C70F6B"><enum>(1)</enum><text>in paragraph (1)—</text> <subparagraph id="H45C2BD857AD3473FB227B8E0FE3FAEF4"><enum>(A)</enum><text>by striking <quote>2019 through 2023</quote> and inserting <quote>2024 through 2028</quote>; and</text></subparagraph> +<subparagraph id="HB9A8CE136401424CBA2DB5626C8F10C4"><enum>(B)</enum><text>by striking <quote>$18,336,340</quote> and inserting <quote>$25,000,000</quote>; and</text></subparagraph></paragraph> <paragraph id="H4B4E3ACF5D3246F3B1891C758433A9A4"><enum>(2)</enum><text>in paragraph (2)—</text> +<subparagraph id="HF6FDBF7750AF48359B85E1C0D3B5529C"><enum>(A)</enum><text>in subparagraph (A)—</text> <clause id="HB0970DF6611F4B928FD06B59476B2A80"><enum>(i)</enum><text>by striking <quote>25 percent</quote> and inserting <quote>20 percent</quote>; and</text></clause> +<clause id="HFD250267D1A14445974297BF6E399C32"><enum>(ii)</enum><text>by inserting before the semicolon at the end the following: <quote>and fees under subsection (a)(4) (relating to generic investigational new animal drug files)</quote>;</text></clause></subparagraph> <subparagraph id="H63E8598F3475441F83CBD938F850F29F"><enum>(B)</enum><text>in subparagraph (B), by striking <quote>37.5 percent</quote> and inserting <quote>40 percent</quote>; and</text></subparagraph> +<subparagraph id="H998660B518B8481C81F08D8CF9BC1FFF"><enum>(C)</enum><text>in subparagraph (C), by striking <quote>37.5 percent</quote> and inserting <quote>40 percent</quote>.</text></subparagraph></paragraph></subsection> <subsection id="HFDED908B8AB94480A5622C2689169384"><enum>(c)</enum><header>Annual fee setting; adjustments</header> <paragraph id="H4D29491BB05147989889B336E35FE328"><enum>(1)</enum><header>Annual fee setting</header><text>Section 741(c)(1) of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-21">21 U.S.C. 379j–21(c)(1)</external-xref>) is amended to read as follows:</text> +<quoted-block id="H74F4B49832D049BCA6C30F6DAA187C65" style="OLC"> +<paragraph id="H1125BFAFE65242C2B0434F42CB5FC67A"><enum>(1)</enum><header>Annual fee setting</header><text>The Secretary shall establish, not later than 60 days before the start of each fiscal year beginning after September 30, 2023, for that fiscal year—</text> <subparagraph id="HFEBE24C51FE94943B6CBFB6C96E5DBDB"><enum>(A)</enum><text>abbreviated application fees that are based on the revenue amounts established under subsection (b), the adjustments provided under this subsection, and the amount of fees anticipated to be collected under subsection (a)(4) during that fiscal year;</text></subparagraph> +<subparagraph id="HDB75AB533128437A851CA63D8F907CF9"><enum>(B)</enum><text>generic new animal drug sponsor fees, and generic new animal drug product fees, based on the revenue amounts established under subsection (b) and the adjustments provided under this subsection; and</text></subparagraph> <subparagraph id="H43297996EE754831856F5ED598BD6759"><enum>(C)</enum><text>a generic investigational new animal drug file fee of $50,000 for each request or submission described in subsection (a)(4)(A).</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> +<paragraph id="H93384251EC644BCB8F13EDB2689433B8"><enum>(2)</enum><header>Inflation adjustment</header><text>Section 741(c)(2) of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-21">21 U.S.C. 379j–21(c)(2)</external-xref>) is amended—</text> <subparagraph id="H2A44E715EA4C4404B149F7822B5E4A17"><enum>(A)</enum><text>in subparagraph (A)—</text> +<clause id="HFC58317D2F1D4814B4E849C7E52272B8"><enum>(i)</enum><text>in the matter preceding clause (i), by striking <quote>2020</quote> and inserting <quote>2025</quote>; and</text></clause> <clause id="HFB5D4C9E9E6D4837972E78195F67B6E7"><enum>(ii)</enum><text>in clause (iii), by striking <quote>Baltimore</quote> and inserting <quote>Arlington-Alexandria</quote>; and</text></clause></subparagraph> +<subparagraph id="HD25DEC4A614C4929B47BDDBE2AD140D3"><enum>(B)</enum><text>in subparagraph (B), by striking <quote>2020</quote> and inserting <quote>2025</quote>.</text></subparagraph></paragraph> <paragraph id="H08092E46CA714A7F9B74A843AB8A71A9"><enum>(3)</enum><header>Workload adjustment</header><text>Section 741(c)(3) of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-21">21 U.S.C. 379j–21(c)(3)</external-xref>) is amended—</text> +<subparagraph id="H958CF18EE571478EA84B465CD3358FED"><enum>(A)</enum><text>in subparagraph (A)—</text> <clause id="H6B002F52062C47AD9550B0F7CD5CD24C"><enum>(i)</enum><text>in the matter preceding clause (i), by striking <quote>2020</quote> and inserting <quote>2025</quote>;</text></clause> +<clause id="H250EB4EC10434D2E9EEB57351195E384"><enum>(ii)</enum><text>in clause (i)—</text> <subclause id="H52A7FA43A1A04C40981C4CFD48F6D5F1"><enum>(I)</enum><text>by striking <quote>and investigational generic new animal drug protocol submissions</quote> and inserting <quote>investigational generic new animal drug protocol submissions, requests to establish a generic investigational new animal drug file, and generic investigational new animal drug meeting requests</quote>; and</text></subclause> +<subclause id="H008C47A578B649B5BFF68DD8FAD3C815"><enum>(II)</enum><text>by striking <quote>; and</quote> and inserting a semicolon;</text></subclause></clause> <clause id="H9379E98C24CB4B5290564E436CF0CA5B"><enum>(iii)</enum><text>by redesignating clause (ii) as clause (iii); and</text></clause> +<clause id="HC66DB7881AF64BAB9BD84CA2EEA5BE58"><enum>(iv)</enum><text>by inserting after clause (i) the following:</text> <quoted-block id="HA04B69456CA64A6883719B2C2645C8C6" style="OLC"> <clause id="H86B36D31A8C3466C8939959A17D4FDF7"><enum>(ii)</enum><text>if the workload adjustment calculated by the Secretary under clause (i) exceeds 25 percent, the Secretary shall use 25 percent for the adjustment; and</text></clause><after-quoted-block>; and</after-quoted-block></quoted-block></clause></subparagraph> +<subparagraph id="HE42C44DAA67A41D0B5DEE2250C270495"><enum>(B)</enum><text>in subparagraph (B), by striking <quote>2021 through 2023</quote> and inserting <quote>2026 through 2028</quote>.</text></subparagraph></paragraph> <paragraph id="H91E249A5628E438ABFCDA28483D28119"><enum>(4)</enum><header>Final year adjustment</header><text>Section 741(c)(4) of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-21">21 U.S.C. 379j–21(c)(4)</external-xref>) is amended—</text> +<subparagraph id="H1889D94CEEF642268C46D4AAA90BDBD4"><enum>(A)</enum><text>by striking <quote>2023</quote> each place it appears and inserting <quote>2028</quote>; and</text></subparagraph> <subparagraph id="H19767C41D2D44A93B45C1CA20AFE826E"><enum>(B)</enum><text>by striking <quote>2024</quote> and inserting <quote>2029</quote>.</text></subparagraph></paragraph></subsection> +<subsection id="H29728AD663B6451F87425CCBB3EECCA5"><enum>(d)</enum><header>Fee waiver or reduction; exemption from fees</header><text>Subsection (d) of section 741 of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-21">21 U.S.C. 379j–21</external-xref>) is amended to read as follows:</text> <quoted-block id="H265934648D6A4F8E9683964207C2EA6F" style="OLC"> <subsection id="HB38332E558004FDCB111028D19A36986"><enum>(d)</enum><header>Fee waiver or reduction</header><text>The Secretary shall grant a waiver from, or a reduction of, one or more fees assessed under subsection (a) where the Secretary finds that the generic new animal drug is intended solely to provide for a minor use or minor species indication.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection> +<subsection id="H628467A57E39418C822B01C9834048EC"><enum>(e)</enum><header>Effect of failure to pay fees</header><text>Section 741(e) of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-21">21 U.S.C. 379j–21(e)</external-xref>) is amended by striking <quote>The Secretary may discontinue</quote> and inserting <quote>A request to establish a generic investigational new animal drug file that is submitted by a person subject to fees under subsection (a) shall be considered incomplete and shall not be accepted for action by the Secretary until all fees owed by such person have been paid. The Secretary may discontinue</quote>.</text></subsection> <subsection id="H2ABD2535ADB94F45A42CDEA417FF4380"><enum>(f)</enum><header>Assessment of fees</header><text>Section 741(f)(2) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 379j– 21(f)(2)) is amended by striking <quote>sponsors, and generic new animal drug products at any time</quote> and inserting <quote>products, generic new animal drug sponsors, and generic investigational new animal drug files at any time</quote>.</text></subsection> +<subsection id="HC5B9872439CF48909473CF8FCF80874F"><enum>(g)</enum><header>Crediting and availability of fees</header><text>Section 741(g) of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-21">21 U.S.C. 379j–21(g)</external-xref>) is amended—</text> <paragraph id="HFBC561C164FB4E9DA6A61BA496EE2599"><enum>(1)</enum><text>in paragraph (3), by striking <quote>2019 through 2023</quote> and inserting <quote>2024 through 2028</quote>;</text></paragraph> +<paragraph id="H3632696383074F4C92FA6FBC1049F88D"><enum>(2)</enum><text>by striking the second paragraph (4) (relating to Offset), as added by section 202 of the Animal Generic Drug User Fee Amendments of 2013 (<external-xref legal-doc="public-law" parsable-cite="pl/113/14">Public Law 113–14</external-xref>); and</text></paragraph> <paragraph id="H40094352F5854BC18DEEEF8B82FF03A9"><enum>(3)</enum><text>by adding at the end the following:</text> +<quoted-block id="HF4285E6005F64276AA2BE86A0DA91BCC" style="OLC"> +<paragraph id="HBD56A1548D4A4654A199D06EC5CC14BD"><enum>(5)</enum><header>Recovery of collection shortfalls</header><text>The amount of fees otherwise authorized to be collected under this section shall be increased—</text> <subparagraph id="HF7618598F680448F9BA1E825672A62BD"><enum>(A)</enum><text>for fiscal year 2026, by the amount, if any, by which the amount collected under this section and appropriated for fiscal year 2024 falls below the amount of fees authorized for fiscal year 2024 under paragraph (3);</text></subparagraph> +<subparagraph id="HFA3B2913EC40404985BC1E875FC446A8"><enum>(B)</enum><text>for fiscal year 2027, by the amount, if any, by which the amount collected under this section and appropriated for fiscal year 2025 falls below the amount of fees authorized for fiscal year 2025 under paragraph (3); and</text></subparagraph> <subparagraph id="H8F0215398A9E4D019F92B8C53F3D70D5"><enum>(C)</enum><text>for fiscal year 2028, by the amount, if any, by which the amount collected under this section and appropriated for fiscal years 2026 and 2027 (including estimated collections for fiscal year 2027) falls below the amount of fees authorized for such fiscal years under paragraph (3).</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> +<subsection id="H41113EA0B60F4FEFA760CD0A4BDFDC83"><enum>(h)</enum><header>Definitions</header><text>Section 741(k) of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-21">21 U.S.C. 379j–21(k)</external-xref>) is amended—</text> <paragraph id="HA1897EA711C14F9A965C5A0E66ED8398"><enum>(1)</enum><text>by redesignating paragraphs (8), (9), (10), and (11) as paragraphs (9), (10), (11), and (13), respectively;</text></paragraph> +<paragraph id="H7DE324DE2CEA478487546EC9D2796171"><enum>(2)</enum><text>by inserting after paragraph (7) the following:</text> <quoted-block id="HE33BF31F0E0D4941B9C141C3DB2BFBF2" style="OLC"> <paragraph id="H4DF4FA1419FA47C4A338869F4F4EA0C9"><enum>(8)</enum><header>Generic investigational new animal drug meeting request</header><text>The term <quote>generic investigational new animal drug meeting request</quote> means a request submitted by a generic new animal drug sponsor to meet with the Secretary to discuss an investigational submission for a generic new animal drug.</text></paragraph><after-quoted-block>;</after-quoted-block></quoted-block></paragraph> +<paragraph id="H1D365CB239584BF981D29E6B7206C39B"><enum>(3)</enum><text>in paragraph (11) (as so redesignated), by adding at the end the following:</text> <quoted-block id="HA4B8DB44C23A419C883CC87E801CE7F6" style="OLC"> <subparagraph id="H9EC061EC92BD4F92A4D9FF8FBD1B9F2A"><enum>(I)</enum><text>The activities necessary for exploration and implementation of the United States and European Union Mutual Recognition Agreement for Pharmaceutical Good Manufacturing Practice Inspections, and the United States and United Kingdom Mutual Recognition Agreement Sectoral Annex for Pharmaceutical Good Manufacturing Practices, and other mutual recognition agreements, with respect to generic new animal drug products subject to review, including implementation activities prior to and following product approval.</text></subparagraph><after-quoted-block>; and</after-quoted-block></quoted-block></paragraph> +<paragraph id="H1DC4B3025B614A67BAFE0264B7C4BBDF"><enum>(4)</enum><text>by inserting after paragraph (11) (as so redesignated) the following:</text> <quoted-block id="H7C10B42A82C74426B9D9407E38BE2625" style="OLC"> <paragraph id="H939DB75EE1F34843A77B7F79B00D52EA"><enum>(12)</enum><header>Request to establish a generic investigational new animal drug file</header><text>The term <quote>request to establish a generic investigational new animal drug file</quote> means the submission to the Secretary of a request to establish a generic investigational new animal drug file to contain investigational submissions for a generic new animal drug.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection></section> +<section id="H2910515C6E3D4D489859EE72B18BB0ED"><enum>2313.</enum><header>Reauthorization; reporting requirements</header><text display-inline="no-display-inline">Section 742 of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-22">21 U.S.C. 379j–22</external-xref>) is amended—</text> <paragraph id="H81EC68D846BE43EA97FEA47D3A432BE6"><enum>(1)</enum><text>in subsection (a), by striking <quote>2018</quote> and inserting <quote>2023</quote>;</text></paragraph> +<paragraph id="HE6AEE6CB411A4E8B86C80C029269230B"><enum>(2)</enum><text>by striking <quote>2019</quote> each place it appears in subsections (a) and (b) and inserting <quote>2024</quote>; and</text></paragraph> <paragraph id="H4D0CFE8EB23A48C9B431B0647C003CBB"><enum>(3)</enum><text>in subsection (d), by striking <quote>2023</quote> each place it appears and inserting <quote>2028</quote>.</text></paragraph></section> +<section id="H8BEF63DEE4BD4EA8BABA8A4A00BA3362"><enum>2314.</enum><header>Savings clause</header><text display-inline="no-display-inline">Notwithstanding the amendments made by this chapter, part 5 of subchapter C of chapter VII of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-21">21 U.S.C. 379j–21 et seq.</external-xref>), as in effect on the day before the date of enactment of this chapter, shall continue to be in effect with respect to abbreviated applications for a generic new animal drug and supplemental abbreviated applications for a generic new animal drug (as defined in such part as of such day) that on or after October 1, 2018, but before October 1, 2023, were accepted by the Food and Drug Administration for filing with respect to assessing and collecting any fee required by such part for a fiscal year prior to fiscal year 2024.</text></section> <section id="H6A8573F2440D4486B5FFED2766258AAD"><enum>2315.</enum><header>Effective date</header><text display-inline="no-display-inline">The amendments made by this chapter shall take effect on October 1, 2023, or the date of the enactment of this Act, whichever is later, except that fees under part 5 of subchapter C of chapter VII of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-21">21 U.S.C. 379j–21 et seq.</external-xref>), as amended by this chapter, shall be assessed for abbreviated applications for a generic new animal drug and supplemental abbreviated applications for a generic new animal drug received on or after October 1, 2023, regardless of the date of enactment of this Act.</text></section> +<section id="H9264F30690DD4847A0E9D41C7417A07E"><enum>2316.</enum><header>Sunset dates</header> +<subsection id="H785A2044D2864952833939346FFEDF05"><enum>(a)</enum><header>Authorization</header><text>Section 741 of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-21">21 U.S.C. 379j–21</external-xref>) shall cease to be effective October 1, 2028.</text></subsection> <subsection id="H8DC36EA1CEC744E7AA84E733357EFA25"><enum>(b)</enum><header>Reporting requirements</header><text>Section 742 of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 379j– 22) shall cease to be effective January 31, 2029.</text></subsection> +<subsection id="H6A46FAAE6B604AAABD6D7788BAA12725"><enum>(c)</enum><header>Previous sunset provision</header><text>Effective October 1, 2023, subsections (a) and (b) of section 206 of the Animal Generic Drug User Fee Amendments of 2018 (<external-xref legal-doc="public-law" parsable-cite="pl/115/234">Public Law 115–234</external-xref>) are repealed.</text></subsection></section></chapter></subtitle> <subtitle id="HBC22E0D5ABC5442AA1C19EC0445D26EA"><enum>B</enum><header>Public Health Extenders</header> <section id="H4A05BEB4D3214B3487609484F817C7EE"><enum>2321.</enum><header>Extension for community health centers, national health service corps, and teaching health centers that operate gme programs</header> <subsection id="HF1E9CD4F176E4C0FB26997AEB9B8496F"><enum>(a)</enum><header>Teaching health centers that operate graduate medical education programs</header><text>Section 340H(g) of the Public Health Service Act (<external-xref legal-doc="usc" parsable-cite="usc/42/256h">42 U.S.C. 256h(g)</external-xref>) is amended—</text> +<paragraph id="H7F9C7AB573EA4854AC77237D26034888"><enum>(1)</enum><text>by striking <quote>and $126,500,000</quote> and inserting <quote>$126,500,000</quote>; and</text></paragraph> <paragraph id="HFC4E6301EB1149B29A4F2AB5A8771E25"><enum>(2)</enum><text>by inserting <quote>and $16,635,616 for the period beginning on October 1, 2023, and ending on November 17, 2023,</quote> before <quote>to remain available</quote>.</text></paragraph></subsection> +<subsection id="HB2522BDCF4874BAEBFDC964BDBCFA601"><enum>(b)</enum><header>Extension for community health centers</header><text>Section 10503(b)(1)(F) of the Patient Protection and Affordable Care Act (<external-xref legal-doc="usc" parsable-cite="usc/42/254b-2">42 U.S.C. 254b–2(b)(1)(F)</external-xref>) is amended—</text> <paragraph id="HD25E92D0B7EA4FB19CD3A630957F7441"><enum>(1)</enum><text>by striking <quote>and $4,000,000,000</quote> and inserting <quote>, $4,000,000,000</quote>; and</text></paragraph> +<paragraph id="HEB51ECE6649041848CF76507262D2527"><enum>(2)</enum><text>by inserting <quote>, and $526,027,397 for the period beginning on October 1, 2023, and ending on November 17, 2023</quote> before the semicolon.</text></paragraph></subsection> <subsection id="H3D30059346CC462CA44CAF87F4C4E235"><enum>(c)</enum><header>Extension for the national health service corps</header><text>Section 10503(b)(2) of the Patient Protection and Affordable Care Act (<external-xref legal-doc="usc" parsable-cite="usc/42/254b-2">42 U.S.C. 254b–2(b)(2)</external-xref>) is amended—</text> +<paragraph id="H678DE9CD1115446687F727CD2E4BA2D5"><enum>(1)</enum><text>in subparagraph (G), by striking <quote>and</quote> at the end;</text></paragraph> <paragraph id="H90A54221FF784442966C68C2B48A969A"><enum>(2)</enum><text>in subparagraph (H), by striking the period at the end and inserting <quote>; and</quote>; and</text></paragraph> +<paragraph id="H14B74D58B918425B96B824F71654155F"><enum>(3)</enum><text>by adding at the end the following:</text> <quoted-block id="H0CF3ABED6CB045F5A95630598FEC7106" style="OLC"> <subparagraph id="H4CC6FA264ECA432F9E189B80996007EE"><enum>(I)</enum><text>$40,767,123 for the period beginning on October 1, 2023, and ending on November 17, 2023.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> +<subsection id="HC6FB605D2CD3454F888485B3347B26C9"><enum>(d)</enum><header>Application of provisions</header><text>Amounts appropriated pursuant to the amendments made by this section shall be subject to the requirements contained in <external-xref legal-doc="public-law" parsable-cite="pl/117/328">Public Law 117–328</external-xref> for funds for programs authorized under sections 330 through 340 of the Public Health Service Act (<external-xref legal-doc="usc" parsable-cite="usc/42/254b">42 U.S.C. 254b et seq.</external-xref>).</text></subsection> <subsection id="H44D82A0C15CB45FA9EB3371455AC1C84"><enum>(e)</enum><header>Technical and conforming amendment</header><text>Section 3014(h)(4) of title 18, United States Code, is amended—</text> +<paragraph id="HFB859066C1C54116BEBFBD144A228E78"><enum>(1)</enum><text>by striking <quote>Other Extensions Act,,</quote> and inserting <quote>Other Extensions Act,</quote>; and</text></paragraph> <paragraph id="HBC45CD31BB6E4CF88ECF88D038F575B2"><enum>(2)</enum><text>by striking <quote>and section 301(d) of division BB of the Consolidated Appropriations Act, 2021.</quote> and inserting <quote>section 301(d) of division BB of the Consolidated Appropriations Act, 2021, and section 2321(d) of the Continuing Appropriations Act, 2024 and Other Extensions Act</quote>.</text></paragraph></subsection></section> +<section id="H3F9FB9950D144A388D030571921B7B3B"><enum>2322.</enum><header>Extension of special diabetes programs</header> +<subsection id="H398670AAD75747849F341D7E008E9117"><enum>(a)</enum><header>Extension of special diabetes programs for type I diabetes</header><text display-inline="yes-display-inline">Section 330B(b)(2) of the Public Health Service Act (<external-xref legal-doc="usc" parsable-cite="usc/42/254c-2">42 U.S.C. 254c–2(b)(2)</external-xref>) is amended—</text> <paragraph id="H8351CC3CB7F94B8D9EB3B3BA573A7AF1"><enum>(1)</enum><text>in subparagraph (C), by striking <quote>and</quote> at the end;</text></paragraph> +<paragraph id="H9A79C70FB28C4D90B4D00CFD04A62793"><enum>(2)</enum><text>in subparagraph (D), by striking the period and inserting <quote>; and</quote>; and</text></paragraph> <paragraph id="H575C257A9F8448638C73331155659521"><enum>(3)</enum><text>by adding at the end the following:</text> +<quoted-block style="OLC" id="H952A69C5803646EDB6E18C557708FAE6" display-inline="no-display-inline"> +<subparagraph id="H9645CD0FDDF8466E9F6CF2B4CA87FCA1"><enum>(E)</enum><text display-inline="yes-display-inline">$19,726,027 for the period beginning on October 1, 2023, and ending on November 17, 2023, to remain available until expended.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> </subsection> <subsection id="H4E309C49735D44408A87A52C310F0940"><enum>(b)</enum><header>Extending funding for special diabetes programs for indians</header><text display-inline="yes-display-inline">Section 330C(c)(2) of the Public Health Service Act (<external-xref legal-doc="usc" parsable-cite="usc/42/254c-3">42 U.S.C. 254c–3(c)(2)</external-xref>) is amended—</text> +<paragraph id="HE14A14EF8FC94700852491FC0980009C"><enum>(1)</enum><text>in subparagraph (C), by striking <quote>and</quote> at the end;</text></paragraph> <paragraph id="HFD971D8B608F4B20A787BDBB3DF22A00"><enum>(2)</enum><text>in subparagraph (D), by striking the period and inserting <quote>; and</quote>; and</text></paragraph> +<paragraph id="H6F98650AFA534EAEACB0580AEEAF1EA7"><enum>(3)</enum><text>by adding at the end the following:</text> <quoted-block style="OLC" id="H79E6E932F619431499DDB7B25DB96DFD" display-inline="no-display-inline"> <subparagraph id="H3ACA2D387D7E4A9AA1C1ADC324DCBD31"><enum>(E)</enum><text display-inline="yes-display-inline">$19,726,027 for the period beginning on October 1, 2023, and ending on November 17, 2023, to remain available until expended.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection></section></subtitle> +<subtitle id="H2A9F00061A6442668CB85A6811F9D0FC"><enum>C</enum><header>Necessary Authorities To Respond to Threats</header> +<section id="H21C9883264CB49779B2A8E1451617186"><enum>2331.</enum><header>Extension of authority to make certain appointments of national disaster medical system personnel</header><text display-inline="no-display-inline">Section 2812(c)(4)(B) of the Public Health Service Act (<external-xref legal-doc="usc" parsable-cite="usc/42/300hh-11">42 U.S.C. 300hh–11(c)(4)(B)</external-xref>) is amended by striking <quote>September 30, 2023</quote> and inserting <quote>November 17, 2023</quote>.</text></section> <section id="HB14ED4085AFE4F4FBDA2892571C3DA70"><enum>2332.</enum><header>Temporary reassignment of state and local personnel during a public health emergency</header><text display-inline="no-display-inline">Section 319(e)(8) of the Public Health Service Act (<external-xref legal-doc="usc" parsable-cite="usc/42/247d">42 U.S.C. 247d(e)(8)</external-xref>) is amended by striking <quote>September 30, 2023</quote> and inserting <quote>November 17, 2023</quote>.</text></section> +<section id="H5658294DA06D4AEBBC04E3C7B645EA76"><enum>2333.</enum><header>Extension of national advisory committees</header> +<subsection id="H186547EDE807440DBC12689F03B8178E"><enum>(a)</enum><header>National advisory committee on children and disasters</header><text>Section 2811A(g) of the Public Health Service Act (42 U.S.C. 300hh–10b(g)) is amended by striking <quote>September 30, 2023</quote> and inserting <quote>November 17, 2023</quote>.</text></subsection> <subsection id="H6BCFD0433D7F465885A2D5BCA018869A"><enum>(b)</enum><header>National advisory committee on seniors and disasters</header><text>Section 2811B(g)(1) of the Public Health Service Act (42 U.S.C. 300hh–10c(g)(1)) is amended by striking <quote>September 30, 2023</quote> and inserting <quote>November 17, 2023</quote>.</text></subsection> +<subsection id="HF67656EA00E445BF9C4CBB57BD9E706F"><enum>(c)</enum><header>National advisory committee on individuals with disabilities and disasters</header><text>Section 2811C(g)(1) of the Public Health Service Act (42 U.S.C. 300hh–10d(g)(1)) is amended by striking <quote>September 30, 2023</quote> and inserting <quote>November 17, 2023</quote>.</text></subsection></section></subtitle> <subtitle id="H05E71FD3CCB14424B00F9A321F1E0E8A"><enum>D</enum><header>Medicaid</header> <section id="HF0A75405EADE443EBED77CF092691204"><enum>2341.</enum><header>DSH delay</header><text display-inline="no-display-inline">Section 1923(f)(7)(A) of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/1396r-4">42 U.S.C. 1396r–4(f)(7)(A)</external-xref>) is amended—</text> +<paragraph id="H3F973B4FDEB141B0B1D4624B80171C6E"><enum>(1)</enum><text>in clause (i)—</text> <subparagraph id="HC1C51C3465F44D7CA15FBF7F9B217A05"><enum>(A)</enum><text>in the matter preceding subclause (I), by striking <quote>For each of fiscal years 2024 through 2027</quote> and inserting <quote>For the period beginning November 18, 2023, and ending September 30, 2024, and for each of fiscal years 2025 through 2027</quote>; and</text></subparagraph> +<subparagraph id="HB0CDEDB581684EAF81BB0FE50E1CF978"><enum>(B)</enum><text>in subclauses (I) and (II), by inserting <quote>or period</quote> after <quote>the fiscal year</quote> each place it appears; and</text></subparagraph></paragraph> <paragraph id="HB5DD8FF41AAB45A4A438E972CC139795"><enum>(2)</enum><text>in clause (ii), by striking <quote>for each of fiscal years 2024 through 2027</quote> and inserting <quote>for the period beginning November 18, 2023, and ending September 30, 2024, and for each of fiscal years 2025 through 2027.</quote>.</text></paragraph></section> +<section id="H9697617518804B4980B2DB496232341D"><enum>2342.</enum><header>Mif reduction</header><text display-inline="no-display-inline">Section 1941(b)(3)(A) of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/1396w-1">42 U.S.C. 1396w–1(b)(3)(A)</external-xref>) is amended by striking <quote>$7,000,000,000</quote> and inserting <quote>$6,357,117,810</quote>.</text></section></subtitle> <subtitle id="H3F81FB060DC14824945B4B281C9AEA17"><enum>E</enum><header>Human Services</header> <section id="HC8698ADC4E8D4081B882879C9EBF2924"><enum>2351.</enum><header>Extension of child and family services programs</header><text display-inline="no-display-inline">Activities authorized by part B of title IV of the Social Security Act shall continue through November 17, 2023, in the manner authorized for fiscal year 2023, and out of any money in the Treasury of the United States not otherwise appropriated, there are hereby appropriated such sums as may be necessary for such purpose.</text></section> +<section id="H3B195A4B90E0468DA83EA9F127810390"><enum>2352.</enum><header>Sexual risk avoidance education extension</header><text display-inline="no-display-inline">Section 510 of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/710">42 U.S.C. 710</external-xref>) is amended—</text> <paragraph id="H005EC928A60449068A8E145C1DE0F068"><enum>(1)</enum><text>in subsection (a)—</text> +<subparagraph id="H8A7F52405DEA48FDB0151A5B62ED28D1"><enum>(A)</enum><text>in paragraph (1)—</text> <clause id="H64DC416BEF4048FD98FA05736D05E4A1"><enum>(i)</enum><text>in the matter preceding subparagraph (A)—</text> +<subclause id="HB27F526859304697A1334F13FCE0C976"><enum>(I)</enum><text>by inserting <quote>and for the period beginning on October 1, 2023, and ending on November 17, 2023</quote> after <quote>2023</quote>; and</text></subclause> <subclause id="HD58B064BAFE84E9FB63F477127987E48"><enum>(II)</enum><text>by inserting <quote>(or, with respect to such period, for fiscal year 2024)</quote> after <quote>for the fiscal year</quote>; and</text></subclause></clause> +<clause id="H22E2F9DE60F245BE82EC97F1F86F8072"><enum>(ii)</enum><text>in subparagraph (A), by inserting <quote>or period</quote> after <quote>fiscal year</quote> each place it appears; and</text></clause></subparagraph> <subparagraph id="H7EE252AEDD804791B6CA738321B9CC09"><enum>(B)</enum><text>in paragraph (2)—</text> +<clause id="H72527888052C47A9B2D1ABEB10CFE0CF"><enum>(i)</enum><text>in subparagraph (A), by inserting <quote>and with respect to fiscal year 2024, for the period described in paragraph (1)</quote> after <quote>2023</quote>; and</text></clause> <clause id="H07CA6EAF9DE248C7ABF483ABA8CD1460"><enum>(ii)</enum><text>in subparagraph (B)(i), by inserting <quote>(or, with respect to fiscal year 2024, for the period described in paragraph (1))</quote> after <quote>for the fiscal year</quote>; and</text></clause></subparagraph></paragraph> +<paragraph id="HD023A6B2E01044D7BF3C7E94C85B14F3"><enum>(2)</enum><text>in subsection (f)—</text> <subparagraph id="HB07511F60E624BF7A5B7FFD24651B222"><enum>(A)</enum><text>in paragraph (1), by inserting <quote>, and for the period beginning on October 1, 2023, and ending on November 17, 2023, an amount equal to the pro rata portion of the amount appropriated for the corresponding period for fiscal year 2023</quote> after <quote>2023</quote>; and</text></subparagraph> +<subparagraph id="H8959D9B181CD44109330A58941917470"><enum>(B)</enum><text>in paragraph (2), by inserting <quote>and for the period described in paragraph (1),</quote> after <quote>2023,</quote>.</text></subparagraph></paragraph></section> <section id="HE022B72198DD46E2B0F4CA85644DB824"><enum>2353.</enum><header>Personal responsibility education extension</header><text display-inline="no-display-inline">Section 513 of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/713">42 U.S.C. 713</external-xref>) is amended—</text> +<paragraph id="HD34D4A5A1527414C978252F25F69EDD7"><enum>(1)</enum><text>in subsection (a)—</text> <subparagraph id="HD41E27A7505441E9855B7AE7D26EA62E"><enum>(A)</enum><text>in paragraph (1)—</text> +<clause id="H327182B7E08F4647834EFA0F115B9562"><enum>(i)</enum><text>in subparagraph (A)—</text> <subclause id="H1EFFFA9B14ED40989BEAD785CE2FD85D"><enum>(I)</enum><text>in the matter preceding clause (i), by inserting <quote>and for the period beginning on October 1, 2023, and ending on November 17, 2023</quote> after <quote>2023</quote>; and</text></subclause> +<subclause id="H1E01324E1D114F6AA0C737C95CC4F56F"><enum>(II)</enum><text>in clause (i), by inserting <quote>or period</quote> after <quote>for the fiscal year</quote>;</text></subclause></clause> <clause id="HD5AEB417D7EC40C192F1F618EA42D995"><enum>(ii)</enum><text>in subparagraph (B)(i), by inserting the following after the period: <quote>The previous sentence shall not apply with respect to State allotments under this paragraph for the period beginning on October 1, 2023, and ending on November 17, 2023.</quote>; and</text></clause> +<clause id="H88BFB42A8A8D4312AA0D35150B138F8A"><enum>(iii)</enum><text>in subparagraph (C)(i)—</text> <subclause id="HA46C0339CDB3456A922D6F625576DE25"><enum>(I)</enum><text>by inserting <quote>or the period described in subparagraph (A)</quote> after <quote>for a fiscal year</quote>; and</text></subclause> +<subclause id="H6BD69110B8844F8C8146A5FCC2694BA4"><enum>(II)</enum><text>by inserting <quote>or period</quote> after <quote>the fiscal year</quote>;</text></subclause></clause></subparagraph> <subparagraph id="H3D92B81BFA1D4E10BD7AA5A131275EB3"><enum>(B)</enum><text>in paragraph (3)—</text> +<clause id="HF8B36A4C83C541B8859F3341E912A267"><enum>(i)</enum><text>by inserting <quote>or the period described in paragraph (1)(A)</quote> after <quote>for a fiscal year</quote>; and</text></clause> <clause id="H63FCCE04CE4047D3AAB2A0F466086B20"><enum>(ii)</enum><text>by inserting <quote>or period</quote> after <quote>such fiscal year</quote>; and</text></clause></subparagraph> +<subparagraph id="HBE1EFB0C01EB43BCB8EEA9D315640975"><enum>(C)</enum><text>in paragraph (4)—</text> <clause id="HC0FA890B98744D01A12EDBC7ECF14856"><enum>(i)</enum><text>by inserting <quote>and for the period described in paragraph (1)(A)</quote> after <quote>fiscal years 2010 through 2023</quote>;</text></clause> +<clause id="H349D0A02D3C24759950542B6EEBDBC72"><enum>(ii)</enum><text>by inserting <quote>and for the period so described</quote> after <quote>fiscal years 2012 through 2023</quote>; and</text></clause> <clause id="H51412D8F620E421D957EE44CA1461A42"><enum>(iii)</enum><text>by inserting <quote>or the period so described</quote> after <quote>for a fiscal year</quote>;</text></clause></subparagraph></paragraph> +<paragraph id="HEC877F43A1724C30B9435E7805277460"><enum>(2)</enum><text>in subsection (c)—</text> <subparagraph id="H98AD3E754AD14759914A37643DD34A04"><enum>(A)</enum><text>in each of paragraphs (1) and (2), by striking <quote>From</quote> and inserting <quote>Subject to paragraph (3), from</quote>; and</text></subparagraph> +<subparagraph id="H8E968C50664F49C4B620BCE1D253B88E"><enum>(B)</enum><text>by adding at the end the following:</text> <quoted-block id="H80D2E6ECE82F4F0092EFB7DE3716B185" style="OLC"> <paragraph id="H789C1F897BD044A2A23CB55E47C0BDD9"><enum>(3)</enum><header>Exception</header><text>Paragraphs (1) and (2) shall not apply with respect to any amount appropriated under subsection (f) for the period described in subsection (a)(1)(A).</text></paragraph><after-quoted-block>; and</after-quoted-block></quoted-block></subparagraph></paragraph> +<paragraph id="HEFF9F03010AF4FB7A232C7729A9AED78"><enum>(3)</enum><text>in subsection (f), by inserting <quote>, and for the period beginning on October 1, 2023, and ending on November 17, 2023, an amount equal to the pro rata portion of the amount appropriated for the corresponding period for fiscal year 2023</quote> after <quote>2023</quote>.</text></paragraph></section></subtitle> <enum>IV</enum><header>Budgetary Effects</header> <section id="HA0BAEC9993984F31AF7E2CCF95D99364"><enum>2401.</enum><header>Budgetary effects</header> <subsection id="HDAAEBCA5BADD4E09A8648A1B2A2283A1"><enum>(a)</enum><header>Statutory paygo scorecards</header><text>The budgetary effects of this division shall not be entered on either PAYGO scorecard maintained pursuant to section 4(d) of the Statutory Pay-As-You-Go Act of 2010.</text></subsection> +<subsection id="H4315C50ADFFF4A689AE38B8037209944"><enum>(b)</enum><header>Senate paygo scorecards</header><text>The budgetary effects of this division shall not be entered on any PAYGO scorecard maintained for purposes of section 4106 of H. Con. Res. 71 (115th Congress).</text></subsection> <subsection id="H2D99A37B9E9245CD96C6744E97F81BC5"><enum>(c)</enum><header>Classification of budgetary effects</header><text>Notwithstanding Rule 3 of the Budget Scorekeeping Guidelines set forth in the joint explanatory statement of the committee of conference accompanying Conference Report 105–217 and section 250(c)(8) of the Balanced Budget and Emergency Deficit Control Act of 1985, the budgetary effects of this division shall not be estimated—</text> +<paragraph id="HA0D7FC45595F4E518319A7F32AB567A2"><enum>(1)</enum><text>for purposes of section 251 of such Act;</text></paragraph> <paragraph id="H8A7929111982478B82DD3A0A1F69A088"><enum>(2)</enum><text>for purposes of an allocation to the Committee on Appropriations pursuant to section 302(a) of the Congressional Budget Act of 1974; and</text></paragraph> +<paragraph id="H3A817267F2A64603AB7C5FCBB5C9739B"><enum>(3)</enum><text>for purposes of paragraph (4)(C) of section 3 of the Statutory Pay-As-You-Go Act of 2010 as being included in an appropriation Act.</text></paragraph></subsection></section>                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             Passed the House of Representatives September 30, 2023.Cheryl L. Johnson,Clerk.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       + diff --git a/tests/corpus/118-hr-5860/4_enrolled-bill.pdf b/tests/corpus/118-hr-5860/4_enrolled-bill.pdf new file mode 100644 index 00000000..1c0497a6 Binary files /dev/null and b/tests/corpus/118-hr-5860/4_enrolled-bill.pdf differ diff --git a/tests/corpus/118-hr-5860/4_enrolled-bill.xml b/tests/corpus/118-hr-5860/4_enrolled-bill.xml new file mode 100644 index 00000000..b8325ac7 --- /dev/null +++ b/tests/corpus/118-hr-5860/4_enrolled-bill.xml @@ -0,0 +1,237 @@ + + + + + + + HR 5860 ENR: Continuing Appropriations Act, 2024 and Other Extensions Act +U.S. House of Representatives + +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 +One Hundred Eighteenth Congress of the United States of America At the First SessionBegun and held at the City of Washington on Tuesday, the third day of January, two thousand and twenty-three +H. R. 5860 + +AN ACT +Making continuing appropriations for fiscal year 2024, and for other purposes. +
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Short title
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      This Act may be cited as the Continuing Appropriations Act, 2024 and Other Extensions Act.
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Table of contents
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The table of contents of this Act is as follows: + +Sec. 1. Short title. +Sec. 2. Table of contents. +Sec. 3. References. +Division A—Continuing Appropriations Act, 2024 +Division B—Other Matters +Title I—Extensions and other matters +Title II—FAA Extension +Title III—Health and Human Services +Title IV—Budgetary Effects
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      References
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Except as expressly provided otherwise, any reference to this Act contained in any division of this Act shall be treated as referring only to the provisions of that division.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      A
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Continuing Appropriations Act, 2024
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The following sums are hereby appropriated, out of any money in the Treasury not otherwise appropriated, and out of applicable corporate or other revenues, receipts, and funds, for the several departments, agencies, corporations, and other organizational units of Government for fiscal year 2024, and for other purposes, namely:
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      101.Such amounts as may be necessary, at a rate for operations as provided in the applicable appropriations Acts for fiscal year 2023 and under the authority and conditions provided in such Acts, for continuing projects or activities (including the costs of direct loans and loan guarantees) that are not otherwise specifically provided for in this Act, that were conducted in fiscal year 2023, and for which appropriations, funds, or other authority were made available in the following appropriations Acts: (1)The Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2023 (division A of Public Law 117–328), except section 729, and including the matter under the headings Food for Peace Title II Grants and McGovern-Dole International Food for Education and Child Nutrition Program Grants in title I of division M of Public Law 117–328, the matter under the headings Agricultural Research Service—Buildings and Facilities, Food Safety and Inspection Service, Rural Housing Service— Rural Community Facilities Program Account (except all that follows after expended in such matter and except that such matter shall be applied by substituting $25,300,000 for $75,300,000), and Rural Utilities Service—Rural Water and Waste Disposal Program Account (except all that follows after expended in such matter and except that such matter shall be applied by substituting $60,000,000 for $325,000,000) in title I of division N of Public Law 117–328, and section 2102 in title I of such division N. +(2)The Commerce, Justice, Science, and Related Agencies Appropriations Act, 2023 (division B of Public Law 117–328), except section 540, and except section 521(d)(1) shall be applied by substituting $122,572,000 for $705,768,000, and including the matter under the headings Federal Prison System—Buildings and Facilities and National Science Foundation—STEM Education (except all that follows after 2024 in such matter and except that such matter shall be applied by substituting $92,000,000 for $217,000,000) in title II of division N of Public Law 117–328, and the second paragraph under each of the headings National Oceanic and Atmospheric Administration—Operations, Research, and Facilities (except all that follows after 2024 in such paragraph and except that such paragraph shall be applied by substituting $42,000,000 for $62,000,000), National Oceanic and Atmospheric Administration—Procurement, Acquisition and Construction, National Aeronautics and Space Administration—Construction and Environmental Compliance and Restoration, and National Science Foundation—Research and Related Activities (except all that follows after 2024 in such paragraph and except that such paragraph shall be applied by substituting $608,162,000 for $818,162,000) in title II of such division N. (3)The Department of Defense Appropriations Act, 2023 (division C of Public Law 117–328). +(4)The Energy and Water Development and Related Agencies Appropriations Act, 2023 (division D of Public Law 117–328), except the first proviso under the heading SPR Petroleum Account, and except the second paragraph under the heading Title 17 Innovative Technology Loan Guarantee Program, and including the matter under the heading Energy Programs—Nuclear Energy in title III of division M of Public Law 117–328 and the second paragraph under each of the headings Corps of Engineers—Civil—Department of the Army—Construction and Corps of Engineers—Civil—Department of the Army—Operation and Maintenance in title IV of division N of Public Law 117–328. (5)The Financial Services and General Government Appropriations Act, 2023 (division E of Public Law 117–328). +(6)The Department of Homeland Security Appropriations Act, 2023 (division F of Public Law 117–328), section 2602 of title VI of division N of Public Law 117–328, and title III of division O of Public Law 117–328. (7)The Department of the Interior, Environment, and Related Agencies Appropriations Act, 2023 (division G of Public Law 117–328), except section 443, and including the second paragraph under each of the headings Department of the Interior—Departmental Offices—Department-Wide Programs—Wildland Fire Management and Related Agencies—Department of Agriculture—Forest Service—Wildland Fire Management in title VII of division N of Public Law 117–328. +(8)The Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2023 (division H of Public Law 117–328), section 145 of division A of Public Law 117–180, and the second paragraph under the heading Administration for Children and Families—Low Income Home Energy Assistance in title VIII of division N of Public Law 117–328. (9)The Legislative Branch Appropriations Act, 2023 (division I of Public Law 117–328), and section 6 in the matter preceding division A of Public Law 117–328. +(10)The Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2023 (division J of Public Law 117–328). (11)The Department of State, Foreign Operations, and Related Programs Appropriations Act, 2023 (division K of Public Law 117–328), except section 7069, and including the matter under the headings Department of State—Administration of Foreign Affairs—Diplomatic Programs (except all that follows after 2024 in such matter and except that such matter shall be applied by substituting $87,054,000 for $147,054,000), Bilateral Economic Assistance—Funds Appropriated to the President—International Disaster Assistance (except all that follows after expended in such matter and except that such matter shall be applied by substituting $637,902,000 for $937,902,000), Bilateral Economic Assistance—Funds Appropriated to the President—Assistance for Europe, Eurasia and Central Asia, Bilateral Economic Assistance—Department of State—Migration and Refugee Assistance (except all that follows after expended in such matter and except that such matter shall be applied by substituting $915,048,000 for $1,535,048,000), and International Security Assistance—Department of State—International Narcotics Control and Law Enforcement (except all that follows after 2024 in such matter and except that such matter shall be applied by substituting $74,996,000 for $374,996,000) in title VII of division M of Public Law 117–328. +(12)The Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2023 (division L of Public Law 117–328), except sections 153 and 420, and including the matter under the headings Public and Indian Housing— Tenant-Based Rental Assistance and Housing Programs—Project-Based Rental Assistance in title X of division N of Public Law 117–328.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      102. (a)No appropriation or funds made available or authority granted pursuant to section 101 for the Department of Defense shall be used for: +(1)the new production of items not funded for production in fiscal year 2023 or prior years; (2)the increase in production rates above those sustained with fiscal year 2023 funds; or +(3)the initiation, resumption, or continuation of any project, activity, operation, or organization (defined as any project, subproject, activity, budget activity, program element, and subprogram within a program element, and for any investment items defined as a P–1 line item in a budget activity within an appropriation account and an R–1 line item that includes a program element and subprogram element within an appropriation account) for which appropriations, funds, or other authority were not available during fiscal year 2023. (b)No appropriation or funds made available or authority granted pursuant to section 101 for the Department of Defense shall be used to initiate multi-year procurements utilizing advance procurement funding for economic order quantity procurement unless specifically appropriated later.
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      103.Appropriations made by section 101 shall be available to the extent and in the manner that would be provided by the pertinent appropriations Act.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      104.Except as otherwise provided in section 102, no appropriation or funds made available or authority granted pursuant to section 101 shall be used to initiate or resume any project or activity for which appropriations, funds, or other authority were not available during fiscal year 2023.
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      105.Appropriations made and authority granted pursuant to this Act shall cover all obligations or expenditures incurred for any project or activity during the period for which funds or authority for such project or activity are available under this Act.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      106.Unless otherwise provided for in this Act or in the applicable appropriations Act for fiscal year 2024, appropriations and funds made available and authority granted pursuant to this Act shall be available until whichever of the following first occurs: +(1)The enactment into law of an appropriation for any project or activity provided for in this Act. (2)The enactment into law of the applicable appropriations Act for fiscal year 2024 without any provision for such project or activity. +(3)November 17, 2023.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      107.Expenditures made pursuant to this Act shall be charged to the applicable appropriation, fund, or authorization whenever a bill in which such applicable appropriation, fund, or authorization is contained is enacted into law.
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      108.Appropriations made and funds made available by or authority granted pursuant to this Act may be used without regard to the time limitations for submission and approval of apportionments set forth in section 1513 of title 31, United States Code, but nothing in this Act may be construed to waive any other provision of law governing the apportionment of funds.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      109.Notwithstanding any other provision of this Act, except section 106, for those programs that would otherwise have high initial rates of operation or complete distribution of appropriations at the beginning of fiscal year 2024 because of distributions of funding to States, foreign countries, grantees, or others, such high initial rates of operation or complete distribution shall not be made, and no grants shall be awarded for such programs funded by this Act that would impinge on final funding prerogatives.
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      110.This Act shall be implemented so that only the most limited funding action of that permitted in the Act shall be taken in order to provide for continuation of projects and activities.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      111. (a)For entitlements and other mandatory payments whose budget authority was provided in appropriations Acts for fiscal year 2023, except the matter under the heading Cost of War Toxic Exposures Fund in title II of division J of Public Law 117–328, and for activities under the Food and Nutrition Act of 2008, activities shall be continued at the rate to maintain program levels under current law, under the authority and conditions provided in the applicable appropriations Act for fiscal year 2023, to be continued through the date specified in section 106(3). +(b)Notwithstanding section 106, obligations for mandatory payments due on or about the first day of any month that begins after October 2023 but not later than 30 days after the date specified in section 106(3) may continue to be made, and funds shall be available for such payments.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      112.Amounts made available under section 101 for civilian personnel compensation and benefits in each department and agency may be apportioned up to the rate for operations necessary to avoid furloughs within such department or agency, consistent with the applicable appropriations Act for fiscal year 2023, except that such authority provided under this section shall not be used until after the department or agency has taken all necessary actions to reduce or defer non-personnel-related administrative expenses.
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      113.Funds appropriated by this Act may be obligated and expended notwithstanding section 10 of Public Law 91–672 (22 U.S.C. 2412), section 15 of the State Department Basic Authorities Act of 1956 (22 U.S.C. 2680), section 313 of the Foreign Relations Authorization Act, Fiscal Years 1994 and 1995 (22 U.S.C. 6212), and section 504(a)(1) of the National Security Act of 1947 (50 U.S.C. 3094(a)(1)).
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      114. (a) (1)For each amount incorporated by reference in this Act from amounts provided by division M or N of Public Law 117–328, each section or paragraph of an account providing each such amount, as applicable, shall be applied as if that section or paragraph ended with the following sentence: The amount provided herein is designated by the Congress as an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.. +(2)Each amount incorporated by reference in this Act that was previously designated by the Congress as an emergency requirement pursuant to section 4001(a)(1) of S. Con. Res. 14 (117th Congress), the concurrent resolution on the budget for fiscal year 2022, and section 1(e) of H. Res. 1151 (117th Congress), as engrossed in the House of Representatives on June 8, 2022, or as being for disaster relief pursuant to a concurrent resolution on the budget in the Senate and section 1(f) of H. Res. 1151 (117th Congress), as engrossed in the House of Representatives on June 8, 2022, is designated by the Congress as being an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985 or as being for disaster relief pursuant to section 251(b)(2)(D) of such Act, respectively. (b) (1)Each amount incorporated by reference in this Act that was specified to meet the terms of section 4004(b)(5)(B) of S. Con. Res. 14 (117th Congress), the concurrent resolution on the budget for fiscal year 2022, and section 1(g)(2) of H. Res. 1151 (117th Congress), as engrossed in the House of Representatives on June 8, 2022, or as additional new budget authority for purposes of section 4004(b)(5) of such concurrent resolution and section 1(g) of such House resolution, is provided to meet the terms of section 251(b)(2)(F)(ii)(I) of the Balanced Budget and Emergency Deficit Control Act of 1985, or is additional new budget authority as specified for purposes of section 251(b)(2)(F) of such Act, respectively. +(2)Each amount incorporated by reference in this Act for Department of Labor—Employment and Training Administration—State Unemployment Insurance and Employment Service Operations that was specified to meet the terms of a concurrent resolution on the budget in the Senate and section 1(j)(2) of H. Res. 1151 (117th Congress), as engrossed in the House of Representatives on June 8, 2022, or as additional new budget authority for purposes of a concurrent resolution on the budget in the Senate and section 1(j) of such House resolution, is provided to meet the terms of section 251(b)(2)(E)(ii) of the Balanced Budget and Emergency Deficit Control Act of 1985, or is additional new budget authority as specified for the purposes of section 251(b)(2)(E) of such Act, respectively. (3)Each amount incorporated by reference in this Act for Department of Health and Human Services— Centers for Medicare & Medicaid Services—Health Care Fraud and Abuse Control Account that was specified to meet the terms of a concurrent resolution on the budget in the Senate, or as additional new budget authority for purposes of a concurrent resolution on the budget in the Senate and section 1(h) of H. Res. 1151 (117th Congress), as engrossed in the House of Representatives on June 8, 2022, is provided to meet the terms of section 251(b)(2)(C)(ii) of the Balanced Budget and Emergency Deficit Control Act of 1985, or is additional new budget authority as specified for the purposes of section 251(b)(2)(C) of such Act, respectively. +(4)Each amount incorporated by reference in this Act for Social Security Administration—Limitation on Administrative Expenses that was specified to meet the terms of a concurrent resolution on the budget in the Senate, or as additional new budget authority for purposes of a concurrent resolution on the budget in the Senate and section 1(i) of H. Res. 1151 (117th Congress), as engrossed in the House of Representatives on June 8, 2022, is provided to meet the terms of section 251(b)(2)(B)(ii)(III) of the Balanced Budget and Emergency Deficit Control Act of 1985, or is additional new budget authority as specified for the purposes of section 251(b)(2)(B) of such Act, respectively. (c)Each amount designated in this Act by the Congress as an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985 shall be available (or repurposed or rescinded, if applicable) only if the President subsequently so designates all such amounts and transmits such designations to the Congress.
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      115. +(a)Rescissions or cancellations of discretionary budget authority that continue pursuant to section 101 in Treasury Appropriations Fund Symbols (TAFS)— (1)to which other appropriations are not provided by this Act, but for which there is a current applicable TAFS that does receive an appropriation in this Act; or +(2)which are no-year TAFS and receive other appropriations in this Act, may be continued instead by reducing the rate for operations otherwise provided by section 101 for such current applicable TAFS, as long as doing so does not impinge on the final funding prerogatives of the Congress. (b)Rescissions or cancellations described in subsection (a) shall continue in an amount equal to the lesser of— +(1)the amount specified for rescission or cancellation in the applicable appropriations Act referenced in section 101 of this Act; or (2)the amount of balances available, as of October 1, 2023, from the funds specified for rescission or cancellation in the applicable appropriations Act referenced in section 101 of this Act. +(c)No later than November 17, 2023, the Director of the Office of Management and Budget shall provide to the Committees on Appropriations of the House of Representatives and the Senate a comprehensive list of the rescissions or cancellations that will continue pursuant to section 101: Provided, That the information in such comprehensive list shall be periodically updated to reflect any subsequent changes in the amount of balances available, as of October 1, 2023, from the funds specified for rescission or cancellation in the applicable appropriations Act referenced in section 101, and such updates shall be transmitted to the Committees on Appropriations of the House of Representatives and the Senate upon request.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      116.Amounts made available by section 101 for Farm Service Agency—Agricultural Credit Insurance Fund Program Account may be apportioned up to the rate for operations necessary to accommodate approved applications for direct and guaranteed farm ownership loans, as authorized by 7 U.S.C. 1922 et seq.
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      117.Amounts made available by section 101 for Rural Housing Service—Rental Assistance Program may be apportioned up to the rate for operations necessary to maintain activities as authorized by section 521(a)(2) of the Housing Act of 1949.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      118.Amounts made available by section 101 for Domestic Food Programs—Food and Nutrition Service—Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) may be apportioned at the rate for operations necessary to maintain participation.
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      119.Amounts made available by section 101 for Domestic Food Programs—Food and Nutrition Service—Commodity Assistance Program may be apportioned up to the rate for operations necessary to maintain current program caseload in the Commodity Supplemental Food Program.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      120.Section 260 of the Agricultural Marketing Act of 1946 (7 U.S.C. 1636i) and section 942 of the Livestock Mandatory Reporting Act of 1999 (7 U.S.C. 1635 note; Public Law 106–78) shall be applied by substituting the date specified in section 106(3) of this Act for September 30, 2023.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      121.Amounts made available by section 101 for National Telecommunications and Information Administration—Salaries and Expenses may be apportioned up to the rate for operations necessary to administer broadband programs.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      122. (a)Funds previously made available in the Consolidated Appropriations Act, 2017 (Public Law 115–31) and the Consolidated Appropriations Act, 2018 (Public Law 115–141) under the heading National Aeronautics and Space Administration—Space Operations that were available for obligation through fiscal year 2018 and fiscal year 2019, respectively, are to remain available through fiscal year 2024 for the liquidation of valid obligations incurred in fiscal years 2017 through 2019. +(b) +(1)Subject to paragraph (2), this section shall become effective immediately upon enactment of this Act. (2)If this Act is enacted after September 30, 2023, this section shall be applied as if it were in effect on September 30, 2023.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      123.For purposes of section 235(b) of the Sentencing Reform Act of 1984 (18 U.S.C. 3551 note; Public Law 98–473; 98 Stat. 2032), as such section relates to chapter 311 of title 18, United States Code, and the United States Parole Commission, each reference in such section to 36 years or 36-year period shall be deemed a reference to 36 years and 17 days or 36-year and 17-day period, respectively.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      124.Notwithstanding sections 102 and 104, amounts made available by section 101 to the Department of Defense for Shipbuilding and Conversion, Navy may be apportioned up to the rate for operations necessary for Ohio Replacement Submarine (Full Funding) in an amount not to exceed $621,270,000 for the procurement of one Columbia Class Submarine.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      125.During the period covered by this Act, section 714(b)(2)(B) of title 10, United States Code, shall be applied by substituting four years for two years.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      126.Notwithstanding section 101, the matter preceding the first proviso under the heading Office of Personnel Management—Salaries and Expenses in division E of Public Law 117–328 shall be applied by substituting $219,076,000 for $190,784,000.
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      127.Notwithstanding any other provision of this Act, except section 106, the District of Columbia may expend local funds made available under the heading District of Columbia—District of Columbia Funds for such programs and activities under the District of Columbia Appropriations Act, 2023 (title IV of division E of Public Law 117–328) at the rate set forth in the Fiscal Year 2024 Local Budget Act of 2023 (D.C. Act 25–161), as modified as of the date of enactment of this Act.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      128.Amounts made available by section 101 to the Department of Homeland Security under the heading Federal Emergency Management Agency—Disaster Relief Fund may be apportioned up to the rate for operations necessary to carry out response and recovery activities under the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5121 et seq.).
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      129.In addition to amounts otherwise provided by section 101, for Federal Emergency Management Agency—Disaster Relief Fund, there is appropriated $16,000,000,000, for an additional amount for fiscal year 2024, to remain available until expended, of which $2,000,000 shall be transferred to Office of the Inspector General—Operations and Support for audits and investigations of activities funded under Federal Emergency Management Agency—Disaster Relief Fund and $15,500,000,000 shall be for major disasters declared pursuant to the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5121 et seq.): Provided, That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      130. (a)Sections 1309(a) and 1319 of the National Flood Insurance Act of 1968 (42 U.S.C. 4016(a) and 4026) shall be applied by substituting the date specified in section 106(3) of this Act for September 30, 2023. +(b) +(1)Subject to paragraph (2), this section shall become effective immediately upon enactment of this Act. (2)If this Act is enacted after September 30, 2023, this section shall be applied as if it were in effect on September 30, 2023.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      131.Section 227(a) of the Federal Cybersecurity Enhancement Act of 2015 (6 U.S.C. 1525(a)) shall be applied by substituting the date specified in section 106(3) of this Act for September 30, 2023.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      132.Amounts made available by section 101 for Department of the Interior—Department-Wide Programs—Wildland Fire Management and Department of Agriculture—Forest Service—Wildland Fire Management shall be available for the Federal wildland firefighter base salary increase provided under section 40803(d)(4)(B) of Public Law 117–58 and may be apportioned up to the rate for operations necessary to continue to fund such base salary increase.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      133.Activities authorized by part A of title IV (other than under section 403(c) or 418) and section 1108(b) of the Social Security Act shall continue through the date specified in section 106(3), in the manner authorized for fiscal year 2023, and out of any money in the Treasury of the United States not otherwise appropriated, there are hereby appropriated such sums as may be necessary for such purpose.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      134.Notwithstanding section 101, section 126 of division J of Public Law 117–328 shall be applied during the period covered by this Act by substituting fiscal year 2017, fiscal year 2018, and fiscal year 2019 for fiscal year 2017 and fiscal year 2018.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      135.The authority provided by section 2401 of the Afghanistan Supplemental Appropriations Act, 2022 (division C of Public Law 117–43) shall continue in effect through the date specified in section 106(3) of this Act.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      136.Notwithstanding section 101, the matter under the heading Bilateral Economic Assistance—Independent Agencies—Millennium Challenge Corporation in title III of division K of Public Law 117–328 shall be applied by inserting the following new provisos before the last proviso: Provided further, That the member of the Board described in section 604(c)(3)(B)(ii) of the Millennium Challenge Act of 2003, as amended (22 U.S.C. 7703(c)(3)(B)(ii)), whose term began on September 16, 2019, shall continue to serve in such appointment until March 31, 2024: Provided further, That in the event that a new member of the Board described in section 604(c)(3)(B) of such Act (22 U.S.C. 7703(c)(3)(B)) is appointed prior to March 31, 2024, the term of the member of the Board whose term began on September 16, 2019, shall terminate as of the date of such appointment:.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      137.Notwithstanding section 101, the matter preceding the first proviso under the heading Department of Transportation—Federal Aviation Administration—Facilities and Equipment in title I of division L of Public Law 117–328 shall be applied by substituting $617,000,000 for $570,000,000 and substituting $2,174,200,000 for $2,221,200,000.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       B
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Other Matters
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      <enum>I</enum><header>Extensions and other matters</header> <section id="H7DD4E619E09F47D8B60451B14B20FD0E"><enum>2101.</enum><header>Extension of certain provisions of the compact of free association with the federated states of micronesia and the federal program and services agreements with the federated states of micronesia and the republic of the marshall islands</header> <subsection id="H984D56EDB2C4495C80FF9CBA4C195D9C"><enum>(a)</enum><header>Grant and other financial assistance</header> <paragraph id="H48D6705DCAC94226AEDF72CE2E808EEB"><enum>(1)</enum><header>In general</header><text>During the period beginning on October 1, 2023, and ending on November 17, 2023, any activities described in sections 211, 212, and 215 of the Compact of Free Association between the Government of the United States of America and the Government of the Federated States of Micronesia set forth in section 201(a) of the Compact of Free Association Amendments Act of 2003 (<external-xref legal-doc="usc" parsable-cite="usc/48/1921">48 U.S.C. 1921</external-xref> note; <external-xref legal-doc="public-law" parsable-cite="pl/108/188">Public Law 108–188</external-xref>) shall, with the mutual consent of the Federated States of Micronesia, continue in the manner authorized and required for fiscal year 2023 under the agreements described in paragraphs (4) and (5) of section 462(b) of that Compact.</text></paragraph> +<paragraph id="H07BC6751ED8741FAB6AF4792EE6125E6"><enum>(2)</enum><header>Funding</header><text>There is appropriated, out of any money in the Treasury not otherwise appropriated, to carry out the activities authorized under paragraph (1) an amount equal to the pro rata portion of the amount appropriated for those activities for fiscal year 2023.</text></paragraph></subsection> <subsection id="HA8C2388997CE4F4F9A6EE7A9670FE070"><enum>(b)</enum><header>Federal programs and services</header><text display-inline="yes-display-inline">During the period beginning on October 1, 2023, and ending on the date on which a new Federal programs and services agreement with the applicable country enters into force, any activities described in sections 131, 132, and 221(a) of the Compact of Free Association between the Government of the United States of America and the Government of the Federated States of Micronesia set forth in section 201(a) of the Compact of Free Association Amendments Act of 2003 (<external-xref legal-doc="usc" parsable-cite="usc/48/1921">48 U.S.C. 1921</external-xref> note; <external-xref legal-doc="public-law" parsable-cite="pl/108/188">Public Law 108–188</external-xref>) and sections 131, 132, and 221(a) of the Compact of Free Association between the Government of the United States of America and the Government of the Republic of the Marshall Islands set forth in section 201(b) of that Act shall, with the mutual consent of the Federated States of Micronesia or the Republic of the Marshall Islands, as applicable, continue in the manner authorized and required for fiscal year 2023 under the agreement described in section 462(b)(1) of the Compact of Free Association between the Government of the United States of America and the Government of the Federated States of Micronesia set forth in section 201(a) of that Act and the agreement described in section 462(b)(1) of the Compact of Free Association between the Government of the United States of America and the Government of the Republic of the Marshall Islands set forth in section 201(b) of that Act, respectively. </text></subsection></section> +<section id="H2E62CF3D170B4CB8A94BAFEE66FFA76E"><enum>2102.</enum><header>Extension of deadline to promulgate certain regulations</header><text display-inline="no-display-inline">Section 413(a) of the Indian Self-Determination and Education Assistance Act (<external-xref legal-doc="usc" parsable-cite="usc/25/5373">25 U.S.C. 5373(a)</external-xref>) is amended—</text> <paragraph id="H2F2FA9AE8A934A88A39AC5B1F6434B52"><enum>(1)</enum><text>in paragraph (2), by striking <quote>21 months</quote> and inserting <quote>38 months</quote>; and</text></paragraph> +<paragraph id="H8ED70481E2EB4BAD94D43BE6D3A93583"><enum>(2)</enum><text>in paragraph (3), by striking <quote>30 months</quote> and inserting <quote>50 months</quote>.</text></paragraph></section> <enum>II</enum><header>FAA Extension</header> <subtitle id="HFD7A729EBC3C439989710AA0399E1822"><enum>A</enum><header>Federal Aviation Programs</header> <section id="HEDC636DBA9AE4812B43B988D4585DAB6"><enum>2201.</enum><header>Airport improvement program</header> <subsection id="H4F09DFD6C68B410B9ACCF42E9E572855"><enum>(a)</enum><header>Authorization of appropriations</header><text>Section 48103(a) of title 49, United States Code, is amended—</text> +<paragraph id="HCD2D0E030AC9405981B91BC3428034EF"><enum>(1)</enum><text>in paragraph (5) by striking the <quote>and</quote> at the end;</text></paragraph> <paragraph id="HED3D1D87A2464E37BD0C92B2FFC4B745"><enum>(2)</enum><text>in paragraph (6) by striking the period at the end and inserting <quote>; and</quote>; and</text></paragraph> +<paragraph id="H6B2A13C6D9654760BFEC95FA5073C139"><enum>(3)</enum><text>by adding at the end the following:</text> <quoted-block id="HE7489E218D484B55B2250B91CED96CE4" style="OLC"> <paragraph id="H18E26ED659584F4A9BC31E8E06EEE344"><enum>(7)</enum><text>$842,076,502 for the period beginning on October 1, 2023, and ending on December 31, 2023.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> +<subsection id="H77E0FA456EDB4397B14F7CD287FC176A"><enum>(b)</enum><header>Obligation authority</header><text>Subject to limitations specified in advance in appropriation Acts, sums made available pursuant to the amendment made by subsection (a) may be obligated at any time through September 30, 2024, and shall remain available until expended.</text></subsection> <subsection id="HC1A553C87CF046ABAF43EBA583333422"><enum>(c)</enum><header>Program implementation</header><text>For purposes of calculating funding apportionments and meeting other requirements under sections 47114, 47115, 47116, and 47117 of title 49, United States Code, for the period beginning on October 1, 2023, and ending on December 31, 2023, the Administrator of the Federal Aviation Administration shall—</text> +<paragraph id="H8C91A4DBB3CE4A19B03BE4A35975C915"><enum>(1)</enum><text>first calculate such funding apportionments on an annualized basis as if the total amount available under section 48103 of such title for fiscal year 2024 was $3,350,000,000; and</text></paragraph> <paragraph id="HDF456AD097F6422893A3473313ECECC3"><enum>(2)</enum><text>then reduce by 75 percent—</text> +<subparagraph id="H37D0B5337E4D4F53ADC3945D492D61AB"><enum>(A)</enum><text>all funding apportionment amounts calculated under paragraph (1); and</text></subparagraph> <subparagraph id="H156FD3C3ECAB4237B3A8F30AD600D84B"><enum>(B)</enum><text>amounts made available pursuant to subsections (b) and (f)(2) of section 47117 of such title.</text></subparagraph></paragraph></subsection> +<subsection id="H2B8060F451224C1FA6CC178C6908DC8A"><enum>(d)</enum><header>Extension of project grant authority</header><text>Section 47104(c) of title 49, United States Code, is amended in the matter preceding paragraph (1) by striking <quote>September 30, 2023,</quote> and inserting <quote>December 31, 2023,</quote>.</text></subsection> <subsection id="HFD74601172734E35BBCDA9CB872B3BE5"><enum>(e)</enum><header>Extension of special rule for apportionments</header><text>Section 47114(c)(1)(J) of title 49, United States Code, is amended by striking <quote>2023 to</quote> and inserting <quote>2023, and for the period beginning on October 1, 2023, and ending on December 31, 2023, to</quote>.</text></subsection></section> +<section id="H381B4210A2564DA780D9D44A2ECEED18"><enum>2202.</enum><header>Extension of expiring authorities; miscellaneous authorizations</header> +<subsection id="HDDBB19AD126844F2934A34276EDE9819"><enum>(a)</enum><header>Authority to provide insurance</header><text>Section 44310(b) of title 49, United States Code, is amended by striking <quote>September 30, 2023</quote> and inserting <quote>December 31, 2023</quote>.</text></subsection> <subsection id="H9CE7759964B142838D8BA9C98400D744"><enum>(b)</enum><header>Unmanned aircraft test ranges</header><text>Section 44803(h) of title 49, United States Code, is amended by striking <quote>September 30, 2023</quote> and inserting <quote>December 31, 2023</quote>.</text></subsection> +<subsection id="HE10B498CC85348858B7AA69A19F8A036"><enum>(c)</enum><header>Special authority for certain unmanned aircraft systems</header><text>Section 44807(d) of title 49, United States Code, is amended by striking <quote>September 30, 2023</quote> and inserting <quote>December 31, 2023</quote>.</text></subsection> <subsection id="HBD553B4DB98449C485673108DB301789"><enum>(d)</enum><header>Extension of airport safety and airspace hazard mitigation and enforcement</header><text>Section 44810(h) of title 49, United States Code, is amended by striking <quote>September 30, 2023</quote> and inserting <quote>December 31, 2023</quote>.</text></subsection> +<subsection id="H11E8234C89974C0BA57394F7F1228B7F"><enum>(e)</enum><header>Competitive access reporting requirement</header><text>Section 47107(r)(3) of title 49, United States Code, is amended by striking <quote>October 1, 2023</quote> and inserting <quote>January 1, 2024</quote>.</text></subsection> <subsection id="H274B9F7A657F4D19A3A65D683B552918"><enum>(f)</enum><header>Marshall islands, micronesia, and palau</header><text>Section 47115(i) of title 49, United States Code, is amended by inserting <quote>, and for the period beginning on October 1, 2023, and ending on December 31, 2023</quote> after <quote>fiscal years 2018 through 2023</quote>.</text></subsection> +<subsection id="HF9B0D756F5974E528DAF0133B02B4F0B"><enum>(g)</enum><header>Supplemental discretionary funds</header><text>Section 47115(j)(4)(A) of title 49, United States Code, is amended by inserting at the end the following:</text> <quoted-block id="H7428C915878A45579661CC1DA47F9293" style="OLC"> <clause id="HB5C2938CFA6747C39D8BF01168E87554"><enum>(vi)</enum><text>$140,401,803 for the period beginning on October 1, 2023, and ending on December 31, 2023.</text></clause><after-quoted-block>.</after-quoted-block></quoted-block></subsection> +<subsection id="H854DE7AC5C1F40EC8DC60D2824516F23"><enum>(h)</enum><header>Compatible land use planning and projects by state and local governments</header><text>Section 47141(f) of title 49, United States Code, is amended by striking <quote>September 30, 2023</quote> and inserting <quote>December 31, 2023</quote>.</text></subsection> <subsection id="HE8992B984F3F4EA78B694ABEA41667D6"><enum>(i)</enum><header>Non-movement area surveillance pilot program</header><text>Section 47143(c) of title 49, United States Code, is amended by striking <quote>October 1, 2023</quote> and inserting <quote>January 1, 2024</quote>.</text></subsection> +<subsection id="HACB2D6F11F4E432482D3E11778D6892A"><enum>(j)</enum><header>Weather reporting programs</header><text>Section 48105 of title 49, United States Code, is amended by adding at the end the following:</text> <quoted-block id="H236B896CCDD14F0AB22804286FA05E33" style="OLC"> <paragraph id="H6A7CC7B2969047B4AA97F9BFB8C1D009"><enum>(5)</enum><text>$9,803,278 for the period beginning on October 1, 2023, and ending on December 31, 2023.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> +<subsection id="HB1F5D7CC5CA548F690B3C20E18AA47F0"><enum>(k)</enum><header>Learning period</header><text>Section 50905(c)(9) of title 51, United States Code, is amended by striking <quote>October 1, 2023</quote> and inserting <quote>January 1, 2024</quote>.</text></subsection> <subsection id="HB219C790B7DA4AB098007DDC96A61EB2"><enum>(l)</enum><header>Midway island airport</header><text>Section 186(d) of the Vision 100—Century of Aviation Reauthorization Act (<external-xref legal-doc="public-law" parsable-cite="pl/108/176">Public Law 108–176</external-xref>; 117 Stat. 2518) is amended by inserting <quote>and for the period beginning on October 1, 2023, and ending on December 31, 2023,</quote> after <quote>fiscal years 2018 through 2023</quote>.</text></subsection> +<subsection id="H47C573D014A74656A0C6C6473C3EFCDF"><enum>(m)</enum><header>Final order establishing mileage and adjustment eligibility</header><text>Section 409(d) of the Vision 100—Century of Aviation Reauthorization Act (<external-xref legal-doc="usc" parsable-cite="usc/49/41731">49 U.S.C. 41731</external-xref> note) is amended by striking <quote>September 30, 2023</quote> and inserting <quote>December 31, 2023</quote>.</text></subsection> <subsection id="H30EC9807D1A443AAB8B43FFB5E596E81"><enum>(n)</enum><header>Contract weather observers</header><text>Section 2306(b) of the FAA Extension, Safety, and Security Act of 2016 (<external-xref legal-doc="public-law" parsable-cite="pl/114/190">Public Law 114–190</external-xref>; 130 Stat. 641) is amended by striking <quote>October 1, 2023</quote> and inserting <quote>January 1, 2024</quote>.</text></subsection> +<subsection id="HE386D4C477964C7E8E35CA36760F6734"><enum>(o)</enum><header>Remote tower pilot program</header><text>Section 161(a)(10) of the FAA Reauthorization Act of 2018 (<external-xref legal-doc="usc" parsable-cite="usc/49/47104">49 U.S.C. 47104</external-xref> note) is amended by striking <quote>September 30, 2023</quote> and inserting <quote>December 31, 2023</quote>.</text></subsection> <subsection id="HD7AC51A61A7642D5803FE3F0E7276109"><enum>(p)</enum><header>Airport access roads in remote locations; storage facilities for snow removal equipment</header><text>Section 162 of the FAA Reauthorization Act of 2018 (<external-xref legal-doc="usc" parsable-cite="usc/49/47102">49 U.S.C. 47102</external-xref> note) is amended by inserting <quote>and for the period beginning on October 1, 2023, and ending on December 31, 2023</quote> after <quote>fiscal years 2018 through 2023</quote>.</text></subsection> +<subsection id="H3065615CA86840F591B729B613B968EE"><enum>(q)</enum><header>UAS remote detection and identification pilot program</header><text>Section 372(d) of the FAA Reauthorization Act of 2018 (<external-xref legal-doc="usc" parsable-cite="usc/49/44810">49 U.S.C. 44810</external-xref> note) is amended by striking <quote>September 30, 2023</quote> and inserting <quote>December 31, 2023</quote>.</text></subsection> <subsection id="H663BC26598F646149B693B64AA0424DC"><enum>(r)</enum><header>Advisory committee for aviation consumer protection</header><text>Section 411(h) of the FAA Modernization and Reform Act of 2012 (<external-xref legal-doc="usc" parsable-cite="usc/49/42301">49 U.S.C. 42301</external-xref> note) is amended by striking <quote>September 30, 2023</quote> and inserting <quote>December 31, 2023</quote>.</text></subsection> +<subsection id="H259B8617CA4E4CD0A9C8CEAD3CF6B14C"><enum>(s)</enum><header>Aviation consumer advocate</header><text>Section 424(e) of the FAA Reauthorization Act of 2018 (<external-xref legal-doc="usc" parsable-cite="usc/49/42302">49 U.S.C. 42302</external-xref> note) is amended by striking <quote>September 30, 2023</quote> and inserting <quote>December 31, 2023</quote>.</text></subsection> <subsection id="H98D3C37D4CAA4BE7BA099102D8E41A1B"><enum>(t)</enum><header>Advisory committee on air travel needs of passengers with disabilities</header><text>Section 439(g) of the FAA Reauthorization Act of 2018 (<external-xref legal-doc="usc" parsable-cite="usc/49/41705">49 U.S.C. 41705</external-xref> note) is amended by striking <quote>September 30, 2023</quote> and inserting <quote>December 31, 2023</quote>.</text></subsection> +<subsection id="H82E1F63A095E43E1A6AD1B1805B16ACA"><enum>(u)</enum><header>Enhanced traffic services</header><text>Section 547(e) of the FAA Reauthorization Act of 2018 (<external-xref legal-doc="usc" parsable-cite="usc/49/40103">49 U.S.C. 40103</external-xref> note) is amended by striking <quote>September 30, 2023</quote> and inserting <quote>December 31, 2023</quote>.</text></subsection> <subsection id="H54B207C686464F52BB2ED5FEB2C5C0AC"><enum>(v)</enum><header>Pilot program for redevelopment of airport properties</header><text>Section 822(k) of the FAA Modernization and Reform Act of 2012 (<external-xref legal-doc="usc" parsable-cite="usc/49/47141">49 U.S.C. 47141</external-xref> note) is amended by striking <quote>September 30, 2023</quote> and inserting <quote>December 31, 2023</quote>.</text></subsection></section> +<section id="H982DB41DC78846F9B992892528B65DAD"><enum>2203.</enum><header>Federal aviation administration operations</header><text display-inline="no-display-inline">Section 106(k) of title 49, United States Code, is amended—</text> <paragraph id="HE387944157D840A587D0E853668AC748"><enum>(1)</enum><text>in paragraph (1)—</text> +<subparagraph id="H2A51C6E0313E44F7A68F0FB0CD08CDA7"><enum>(A)</enum><text>in subparagraph (E) by striking <quote>and</quote> at the end;</text></subparagraph> <subparagraph id="HF5AAD5FE70EF45938CDD22725C8D2372"><enum>(B)</enum><text>in subparagraph (F) by striking the period at the end and inserting <quote>; and</quote>; and</text></subparagraph> +<subparagraph id="H3D2294CF4F204B5190DB22D996C9CD6E"><enum>(C)</enum><text>by inserting after subparagraph (F) the following:</text> <quoted-block id="HE074EE4EC16041C2B6703C20F4DD18C7" style="OLC"> <subparagraph id="HFC9D407F261F45F0BAC990A2B7756A8B"><enum>(G)</enum><text>$2,995,027,322 for the period beginning on October 1, 2023, and ending on December 31, 2023.</text></subparagraph><after-quoted-block>; and</after-quoted-block></quoted-block></subparagraph></paragraph> +<paragraph id="HEB51CA15434B4CEDB79898AC80E272F8"><enum>(2)</enum><text>in paragraph (3) by inserting <quote>and for the period beginning on October 1, 2023, and ending on December 31, 2023</quote> after <quote>fiscal years 2018 through 2023</quote>.</text></paragraph></section> <section id="H4D0E608E71CB49D1A7B3A29BEF0FF75F"><enum>2204.</enum><header>Air navigation facilities and equipment</header><text display-inline="no-display-inline">Section 48101(a) of title 49, United States Code, is amended by adding at the end the following:</text> +<quoted-block id="H3110E55A03354C68892DDCD0BB15B038" style="OLC"> +<paragraph id="H0EA649FD8127417F97CCD09E3A17DFB9"><enum>(7)</enum><text>$740,273,224 for the period beginning on October 1, 2023, and ending on December 31, 2023.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></section> <section id="H49D6A901A4C24672953204793145719A"><enum>2205.</enum><header>Research, engineering, and development</header><text display-inline="no-display-inline">Section 48102(a) of title 49, United States Code, is amended—</text> +<paragraph id="HB6983410B1C649438F982D8BDAF87F75"><enum>(1)</enum><text>in paragraph (14), by striking <quote>and</quote>;</text></paragraph> <paragraph id="HBC7D4A1E13B54B4B848931198043BA41"><enum>(2)</enum><text>in paragraph (15) by striking the period at the end and inserting <quote>; and</quote>; and</text></paragraph> +<paragraph id="H41DAA1730A9D42BC9E1B399F4A01B957"><enum>(3)</enum><text>by adding at the end the following:</text> <quoted-block id="HAD37E1A0FF5547E3961E34688FFE5C58" style="OLC"> <paragraph id="H82283AB6FB16480DAE30A0B100368B92"><enum>(16)</enum><text>$64,098,360 for the period beginning on October 1, 2023, and ending on December 31, 2023.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></section> +<section id="H744F7992F8D847B584ED6B9BA16FF354"><enum>2206.</enum><header>Small community air service</header> +<subsection id="HDCBFF000EFCA494D9DDBB882D03EE052"><enum>(a)</enum><header>Essential air service authorization</header><text>Section 41742(a)(2) of title 49, United States Code, is amended by striking <quote>2023</quote> and inserting <quote>2023, and $89,191,486 for the period beginning on October 1, 2023, and ending on December 31, 2023,</quote>.</text></subsection> <subsection id="H35F09E595BC44991B5FBF4BA6D50A5F4"><enum>(b)</enum><header>Airports not receiving sufficient service</header><text>Section 41743(e)(2) of title 49, United States Code, is amended by inserting <quote>, and $2,513,661 for the period beginning on October 1, 2023, and ending on December 31, 2023,</quote> after <quote>fiscal years 2018 through 2023</quote>.</text></subsection></section></subtitle> +<subtitle id="H489C56E650C54A9D94B8B4DD6BEC55C4"><enum>B</enum><header>Aviation Revenue Provisions</header> +<section id="H09B96A58438A44BDBB041134770A7EB5"><enum>2211.</enum><header>Expenditure authority from airport and airway trust fund</header> +<subsection id="HF54270EF40E14C41A8061AC7FF974366"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/9502">Section 9502(d)(1)</external-xref> of the Internal Revenue Code of 1986 is amended—</text> <paragraph id="H7E57266A63B7449C9C0D26FBFA4B1484"><enum>(1)</enum><text>in the matter preceding subparagraph (A) by striking <quote>October 1, 2023</quote> and inserting <quote>January 1, 2024</quote>; and</text></paragraph> +<paragraph id="H2E3C8EAEBBDB42639D64571699589571"><enum>(2)</enum><text>in subparagraph (A) by striking the semicolon at the end and inserting <quote>or title II of division B of the Continuing Appropriations Act, 2024 and Other Extensions Act;</quote>.</text></paragraph></subsection> <subsection id="HEF95714C31A54B8A90D1D9E1D6AE914A"><enum>(b)</enum><header>Conforming amendment</header><text>Section 9502(e)(2) of such Code is amended by striking <quote>October 1, 2023</quote> and inserting <quote>January 1, 2024</quote>.</text></subsection></section> +<section id="H953E979FFF1048FCA06D89755A5DE439"><enum>2212.</enum><header>Extension of taxes funding airport and airway trust fund</header> +<subsection id="H69AC0E4447A546DE9555FC2755108DF0"><enum>(a)</enum><header>Fuel taxes</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/4081">Section 4081(d)(2)(B)</external-xref> of the Internal Revenue Code of 1986 is amended by striking <quote>September 30, 2023</quote> and inserting <quote>December 31, 2023</quote>.</text></subsection> <subsection id="HC97E8CBD774B4C5FB6CDC40D995DAE1A"><enum>(b)</enum><header>Ticket taxes</header> <paragraph id="H679310D85D1A498DA7A2880514D20A1B"><enum>(1)</enum><header>Persons</header><text>Section 4261(k)(1)(A)(ii) of such Code is amended by striking <quote>September 30, 2023</quote> and inserting <quote>December 31, 2023</quote>.</text></paragraph> +<paragraph id="H7B11305EFE84415FB86CA8B5F2C747AF"><enum>(2)</enum><header>Property</header><text>Section 4271(d)(1)(A)(ii) of such Code is amended by striking <quote>September 30, 2023</quote> and inserting <quote>December 31, 2023</quote>.</text></paragraph></subsection> <subsection id="HEE1061E64C4A4B6F8D2271D7A8EB1FCD"><enum>(c)</enum><header>Fractional ownership programs</header> <paragraph id="H4FA7555B7B7046ABA303C0615553FDDD"><enum>(1)</enum><header>Fuel tax</header><text>Section 4043(d) of such Code is amended by striking <quote>September 30, 2023</quote> and inserting <quote>December 31, 2023</quote>.</text></paragraph> +<paragraph id="H36147A3EE23F4CC79D8BFE7754F2285B"><enum>(2)</enum><header>Treatment as noncommercial aviation</header><text>Section 4083(b) of such Code is amended by striking <quote>October 1, 2023</quote> and inserting <quote>January 1, 2024</quote>.</text></paragraph> <paragraph id="H2CC6C28183544877AD9B80317D18E9CF"><enum>(3)</enum><header>Exemption from ticket tax</header><text>Section 4261(j) of such Code is amended by striking <quote>September 30, 2023</quote> and inserting <quote>December 31, 2023</quote>.</text></paragraph></subsection></section></subtitle> +<subtitle id="H3EE9BBD261024718A88F2A39B9C90F33"><enum>C</enum><header>Expiring Counter-UAS Authorities</header> +<section id="HBF3AD16A61424093A37BAA63A3A2E2CF"><enum>2221.</enum><header>Protection of certain facilities and assets from unmanned aircraft</header><text display-inline="no-display-inline">Section 210G(i) of the Homeland Security Act of 2002 (<external-xref legal-doc="usc" parsable-cite="usc/6/124n">6 U.S.C. 124n(i)</external-xref>) is amended by striking <quote>on the date that is 4 years after the date of enactment of this section</quote> and inserting <quote>on November 18, 2023</quote>.</text></section></subtitle> <enum>III</enum><header>Health and Human Services</header> <subtitle id="HCF3D49374D654980AD7AC2B29036DA66"><enum>A</enum><header>Animal Drug and Animal Generic Drug User Fee Amendments</header> <chapter id="H6DE4B42CC9574AA78B7269C9184A2FC7"><enum>1</enum><header>Fees relating to animal drugs</header> <section id="HD206005B132B40F2ADA29E4955C817A8"><enum>2301.</enum><header>Short title; finding</header> <subsection id="HF9720F2B57C8489596A73CED214C09AB"><enum>(a)</enum><header>Short title</header><text>This chapter may be cited as the <quote>Animal Drug User Fee Amendments of 2023</quote>.</text></subsection> +<subsection id="H12266347DD404895911407EEE8164567"><enum>(b)</enum><header>Finding</header><text>Congress finds that the fees authorized by the amendments made in this chapter will be dedicated toward expediting the animal drug development process and the review of new and supplemental animal drug applications and investigational animal drug submissions as set forth in the goals identified for purposes of part 4 of subchapter C of chapter VII of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-11">21 U.S.C. 379j–11 et seq.</external-xref>), in the letters from the Secretary of Health and Human Services to the Chairman of the Committee on Energy and Commerce of the House of Representatives and the Chairman of the Committee on Health, Education, Labor, and Pensions of the Senate as set forth in the Congressional Record.</text></subsection></section> <section id="H43ECB0C74B424C4AA9F107A5078F9155"><enum>2302.</enum><header>Definitions</header><text display-inline="no-display-inline">Section 739 of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-11">21 U.S.C. 379j–11</external-xref>) is amended—</text> +<paragraph id="H6323344D16E2485B9776FB1EDC4779D5"><enum>(1)</enum><text>in paragraph (3), by striking <quote>national drug code</quote> and inserting <quote>National Drug Code</quote>; and</text></paragraph> <paragraph id="H15B4B64C9C6C42558974691858290B26"><enum>(2)</enum><text>by amending paragraph (8)(I) to read as follows:</text> +<quoted-block id="H8B8CFC3A93AD4CF497AA96E357FE99F5" style="OLC"> +<subparagraph id="H3359912051FA4734BB128035B75001DF"><enum>(I)</enum><text>The activities necessary for implementation of the United States and European Union Mutual Recognition Agreement for Pharmaceutical Good Manufacturing Practice Inspections, and the United States and United Kingdom Mutual Recognition Agreement Sectoral Annex for Pharmaceutical Good Manufacturing Practices, and other mutual recognition agreements, with respect to animal drug products subject to review, including implementation activities prior to and following product approval.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></section> <section id="H4C826B60E03F44699820C703274E757E"><enum>2303.</enum><header>Authority to assess and use animal drug fees</header> <subsection id="H7BBBDB23444B42A4ABA0EBD9D021077F"><enum>(a)</enum><header>In general</header><text>Section 740(a)(1)(A)(ii) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 379j– 12(a)(1)(A)(ii)) is amended—</text> +<paragraph id="H316335CC2ECA4D31927CDCFAAC74A4C6"><enum>(1)</enum><text>in subclause (I), by striking <quote>and</quote> at the end;</text></paragraph> <paragraph id="H7491A24589D348C0946290CD1326F59E"><enum>(2)</enum><text>in subclause (II), by striking the period at the end and inserting <quote>; and</quote>; and</text></paragraph> +<paragraph id="HF1A66BB54DA84061B6E9CF9FB9C0E84A"><enum>(3)</enum><text>by adding at the end the following:</text> <quoted-block id="H4C527F8568E64F1EB8EDDE6BDDF54CAA" style="OLC"> <subclause id="HCCA264F66DDD4BF680247B5D2307E43F"><enum>(III)</enum><text>an application for conditional approval under section 571 of a new animal drug for which an animal drug application submitted under section 512(b)(1) has been previously approved under section 512(d)(1) for another intended use.</text></subclause><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> +<subsection id="H23813122A74E4763BD0C74F8CC682A15"><enum>(b)</enum><header>Fee revenue amounts</header><text>Section 740(b)(1) of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-12">21 U.S.C. 379j–12(b)(1)</external-xref>) is amended to read as follows:</text> <quoted-block id="H552A984FE0A647F5920B90E38AC3E728" style="OLC"> <paragraph id="HF13140D08D8F467FB2E750759E6358D7"><enum>(1)</enum><header>In general</header><text>Subject to subsections (c), (d), (f), and (g), for each of fiscal years 2024 through 2028, the fees required under subsection (a) shall be established to generate a total revenue amount of $33,500,000.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> +<subsection id="H777E1F4930674559BC15AC5C915F444B"><enum>(c)</enum><header>Annual fee setting; adjustments</header> +<paragraph id="H963D0AC839A343749D0D82D0E3175CDD"><enum>(1)</enum><header>Annual fee setting</header><text>Section 740(c)(1) of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-12">21 U.S.C. 379j–12(c)(1)</external-xref>) is amended to read as follows:</text> <quoted-block id="HC313B67BE8E74922B81866F56078CDF7" style="OLC"> <paragraph id="HE0F31DB9CBAF49818D5D2796D2D44A10"><enum>(1)</enum><header>Annual fee setting</header><text>Not later than 60 days before the start of each fiscal year beginning after September 30, 2023, the Secretary shall—</text> +<subparagraph id="H7DE568CD13B04D31BC981F718BF08DFF"><enum>(A)</enum><text>establish for that fiscal year animal drug application fees, supplemental animal drug application fees, animal drug sponsor fees, animal drug establishment fees, and animal drug product fees based on the revenue amounts established under subsection (b) and the adjustments provided under this subsection; and</text></subparagraph> <subparagraph id="HE2D7E28810F04A95A0897C37B38AD627"><enum>(B)</enum><text>publish such fee revenue amounts and fees in the Federal Register.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> +<paragraph id="H91DF98990038434F83E5F9F55DD262B2"><enum>(2)</enum><header>Inflation adjustment</header><text>Section 740(c)(2) of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-12">21 U.S.C. 379j–12(c)(2)</external-xref>) is amended—</text> <subparagraph id="HE4D2B30D533241859B63EEBA1C5BFD52"><enum>(A)</enum><text>in subparagraph (A)—</text> +<clause id="HE0FA354A371F400DA6ED884FC83F173F"><enum>(i)</enum><text>in the matter preceding clause (i), by striking <quote>2020</quote> and inserting <quote>2025</quote>; and</text></clause> <clause id="H007A6E5231D3498A9A614C462C15FF2A"><enum>(ii)</enum><text>in clause (iii), by striking <quote>Baltimore</quote> and inserting <quote>Arlington-Alexandria</quote>; and</text></clause></subparagraph> +<subparagraph id="H60B4AEAD9A724AB5B4D647338A53A422"><enum>(B)</enum><text>in subparagraph (B), by striking <quote>2020</quote> and inserting <quote>2025</quote>.</text></subparagraph></paragraph> <paragraph id="HAA522BBB9B6248AB81630FBCBF4591A6"><enum>(3)</enum><header>Workload adjustments</header><text>Section 740(c)(3) of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-12">21 U.S.C. 379j–12(c)(3)</external-xref>) is amended—</text> +<subparagraph id="H5B44F7C5E58B4F6480795FEF3ACF3095"><enum>(A)</enum><text>in subparagraph (A)—</text> <clause id="H677B293428804DFDA40AA7865D0ECB32"><enum>(i)</enum><text>in the matter preceding clause (i)—</text> +<subclause id="H8C7081E9E8684996855161BDCD94563B"><enum>(I)</enum><text>by striking <quote>2020</quote> and inserting <quote>2025</quote>; and</text></subclause> <subclause id="H69FDFB83FB604119ACE3CBB9E8301856"><enum>(II)</enum><text display-inline="yes-display-inline">by striking <quote>subparagraphs (B) and (C)</quote> and inserting <quote>subparagraph (B)</quote>; </text></subclause></clause> +<clause id="H7C9D180C53524A83B5FD18C140468DDF"><enum>(ii)</enum><text>in clause (i) by striking <quote>and</quote> at the end; and</text></clause> <clause id="HCC5C9074F71D4C3F914699F1069EB85F"><enum>(iii)</enum><text>by striking clause (ii) and inserting the following:</text> +<quoted-block id="HF761CF254A19477AA1472D6EB29CB7BF" style="OLC"> +<clause id="HD5609760E202494FB320415913BB0872"><enum>(ii)</enum><text>such adjustment shall be made for each fiscal year that the adjustment determined by the Secretary is greater than 3 percent, except for the first fiscal year that the adjustment is greater than 3 percent; and</text></clause> <clause id="H0DD59B9391FB4F7D9D5219CF33CE21AE"><enum>(iii)</enum><text>the Secretary shall publish in the Federal Register notice under paragraph (1) the amount of such adjustment and the supporting methodologies.</text></clause><after-quoted-block>;</after-quoted-block></quoted-block></clause></subparagraph> +<subparagraph id="HA23931E7D31E42B2A42C001FE1BCCB5A"><enum>(B)</enum><text>by striking subparagraph (B); and</text></subparagraph> <subparagraph id="H4B8C9DF4ACD448ABAC98644C1B20858A"><enum>(C)</enum><text>by redesignating subparagraph (C) as subparagraph (B).</text></subparagraph></paragraph> +<paragraph id="H3DE50AE2DC8040A59F222A22B2CBCE85"><enum>(4)</enum><header>Final year adjustment</header><text>Section 740(c)(4) of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-12">21 U.S.C. 379j–12(c)(4)</external-xref>) is amended to read as follows:</text> <quoted-block id="H6D1372F98D8447A9BCF34E848793C4BA" style="OLC"> <paragraph id="H113AA9569AE94D5D85848B958DB0EDBA"><enum>(4)</enum><header>Operating reserve adjustment</header> <subparagraph id="H2607179268AC4D2282769922E6B02604"><enum>(A)</enum><header>In general</header><text>For fiscal year 2025 and each subsequent fiscal year, after the fee revenue amount established under subsection (b) is adjusted in accordance with paragraphs (2) and (3), the Secretary shall—</text> +<clause id="H78ABCB3E41164C69B33EE0A6FCD441DB"><enum>(i)</enum><text>increase the fee revenue amount for such fiscal year, if necessary to provide an operating reserve of not less than 12 weeks; or</text></clause> <clause id="HFE60B4F31C924FF8962051F278534515"><enum>(ii)</enum><text>if the Secretary has an operating reserve in excess of the number of weeks specified in subparagraph (C) for that fiscal year, the Secretary shall decrease the fee revenue amount to provide not more than the number of weeks specified in subparagraph (C) for that fiscal year.</text></clause></subparagraph> +<subparagraph id="H28A0BAC134864F12A00C74C85B2F685F"><enum>(B)</enum><header>Carryover user fees</header><text>For purposes of this paragraph, the operating reserve of carryover user fees for the process for the review of animal drug applications does not include carryover user fees that have not been appropriated.</text></subparagraph> <subparagraph id="H007645C7775D48B193639C5FF0430FF4"><enum>(C)</enum><header>Number of weeks of operating reserves</header><text>The number of weeks of operating reserves specified in this subparagraph is—</text> +<clause id="H4358D494961C4A25BC5150FEFC976FD3"><enum>(i)</enum><text>22 weeks for fiscal year 2025;</text></clause> <clause id="H4648AABB417546738B36EDC81F96ACF9"><enum>(ii)</enum><text>20 weeks for fiscal year 2026;</text></clause> +<clause id="HEAAFCE6B88114E518579115F1145295F"><enum>(iii)</enum><text>18 weeks for fiscal year 2027; and</text></clause> <clause id="HD587B1105FBC4192A75E647F55539C5B"><enum>(iv)</enum><text>16 weeks for fiscal year 2028.</text></clause></subparagraph> +<subparagraph id="HF6836C7228E4486288A86E40D3E45132"><enum>(D)</enum><header>Publication</header><text>If an adjustment to the operating reserve is made under this paragraph, the Secretary shall publish in the Federal Register notice under paragraph (1) the rationale for the amount of the adjustment and the supporting methodologies.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> <subsection id="HFE026A80694C434FA8A04710C3DFF5BB"><enum>(d)</enum><header>Exemption from fees</header><text>Section 740(d)(4) of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-12">21 U.S.C. 379j–12(d)(4)</external-xref>) is amended to read as follows:</text> +<quoted-block id="H6F0D0C3FCE2A46B698E29CE537E19D93" style="OLC"> +<paragraph id="H47776EA2289641CE9F851B12ADABF9DC"><enum>(4)</enum><header>Exemption from fees</header><text>Fees under paragraphs (2), (3), and (4) of subsection (a) shall not apply with respect to any person who is the named applicant or sponsor of an animal drug application, supplemental animal drug application, or investigational animal drug submission if such application or submission involves the intentional genomic alteration of an animal that is intended to produce a drug, device, or biological product subject to fees under section 736, 738, 744B, or 744H.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> <subsection id="H1A2390E4B7C54F25A6B46ECD6120BF01"><enum>(e)</enum><header>Crediting and availability of fees</header> <paragraph id="HE068034632A84C6DA2288B79E707F4AE"><enum>(1)</enum><header>Authorization of appropriations</header><text>Section 740(g)(3) of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-12">21 U.S.C. 379j–12(g)(3)</external-xref>) is amended by striking <quote>2019 through 2023</quote> and inserting <quote>2024 through 2028</quote>.</text></paragraph> +<paragraph id="H9C150A5EF7D344F9AD0159B8EA13A838"><enum>(2)</enum><header>Collection shortfalls</header><text>Section 740(g) of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-12">21 U.S.C. 379j–12(g)</external-xref>) is amended—</text> <subparagraph id="HE5181CF3FD2F4300AC0EFEF632DE3574"><enum>(A)</enum><text>in paragraph (3), by striking <quote>and paragraph (5)</quote>; and</text></subparagraph> +<subparagraph id="H28817B753F8F4976851E62970AA54552"><enum>(B)</enum><text>by striking paragraph (5).</text></subparagraph></paragraph></subsection></section> <section id="HC6BFF538583D4D0C8229E89D47B8F066"><enum>2304.</enum><header>Reauthorization; reporting requirements</header><text display-inline="no-display-inline">Section 740A of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-13">21 U.S.C. 379j–13</external-xref>) is amended—</text> +<paragraph id="H5BEF39D4FF544294A4702E01C4391CD6"><enum>(1)</enum><text>in subsection (a), by striking <quote>2018</quote> and inserting <quote>2023</quote>;</text></paragraph> <paragraph id="H5FF3A7DF5B7640B39400BB92A42DD06E"><enum>(2)</enum><text>by striking <quote>2019</quote> each place it appears in subsections (a) and (b) and inserting <quote>2024</quote>; and</text></paragraph> +<paragraph id="HE1901C05FB2545D591B6694AC19BD6F4"><enum>(3)</enum><text>in subsection (d)—</text> <subparagraph id="HF43026ABBA614D969A81B5CB03186A76"><enum>(A)</enum><text>in paragraph (1), by striking <quote>2023</quote> and inserting <quote>2028</quote>; and</text></subparagraph> +<subparagraph id="H7712A96898AD433C9885190C3A5B7B8D"><enum>(B)</enum><text>in paragraph (5), by striking <quote>2023</quote> and inserting <quote>2028</quote>.</text></subparagraph></paragraph></section> <section id="HA805197FAE70432D9A3DF6A6E6225286"><enum>2305.</enum><header>Savings clause</header><text display-inline="no-display-inline">Notwithstanding the amendments made by this chapter, part 4 of subchapter C of chapter VII of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-11">21 U.S.C. 379j–11 et seq.</external-xref>), as in effect on the day before the date of enactment of this chapter, shall continue to be in effect with respect to animal drug applications and supplemental animal drug applications (as defined in such part as of such day) that on or after October 1, 2018, but before October 1, 2023, were accepted by the Food and Drug Administration for filing with respect to assessing and collecting any fee required by such part for a fiscal year prior to fiscal year 2024.</text></section> +<section id="HF84EF1A5AA454E708A39F2D19DA64663"><enum>2306.</enum><header>Effective date</header><text display-inline="no-display-inline">The amendments made by this chapter shall take effect on October 1, 2023, or the date of the enactment of this Act, whichever is later, except that fees under part 4 of subchapter C of chapter VII of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-11">21 U.S.C. 379j–11 et seq.</external-xref>), as amended by this chapter, shall be assessed for animal drug applications and supplemental animal drug applications received on or after October 1, 2023, regardless of the date of the enactment of this Act.</text></section> <section id="HE08BEC7698434D6EA9A2E13E770DEF27"><enum>2307.</enum><header>Sunset dates</header> <subsection id="H65BCAD7C009F4176A14352A62593F13E"><enum>(a)</enum><header>Authorization</header><text>Sections 739 and 740 of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. <external-xref legal-doc="usc" parsable-cite="usc/21/379j-11">21 U.S.C. 379j–11</external-xref>; 379j–12) shall cease to be effective October 1, 2028.</text></subsection> +<subsection id="HC60ED4C025D5423AAD8AC72C2DE929B5"><enum>(b)</enum><header>Reporting requirements</header><text>Section 740A of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-13">21 U.S.C. 379j–13</external-xref>) shall cease to be effective January 31, 2029.</text></subsection> <subsection id="H5F4BFCC1548B4CC2B3BB3271D1D55041"><enum>(c)</enum><header>Previous sunset provision</header><text>Effective October 1, 2023, subsections (a) and (b) of section 107 of the Animal Drug User Fee Amendments of 2018 (<external-xref legal-doc="public-law" parsable-cite="pl/115/234">Public Law 115–234</external-xref>) are repealed.</text></subsection></section></chapter> +<chapter id="H32313F53B4224E90B17FCB053360CD96"><enum>2</enum><header>Fees relating to generic animal drugs</header> +<section id="H50990BF9CC1D4DB6A283EE3E53ACA749"><enum>2311.</enum><header>Short title; finding</header> +<subsection id="HEF823B2FC1944383B13308802AA169FF"><enum>(a)</enum><header>Short title</header><text>This chapter may be cited as the <quote>Animal Generic Drug User Fee Amendments of 2023</quote>.</text></subsection> <subsection id="H95005DE5A8DD437196E325C6F28EA873"><enum>(b)</enum><header>Finding</header><text>Congress finds that the fees authorized by the amendments made in this chapter will be dedicated toward expediting the generic new animal drug development process and the review of abbreviated applications for generic new animal drugs, supplemental abbreviated applications for generic new animal drugs, and investigational submissions for generic new animal drugs as set forth in the goals identified for purposes of part 5 of subchapter C of chapter VII of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-21">21 U.S.C. 379j–21 et seq.</external-xref>), in the letters from the Secretary of Health and Human Services to the Chairman of the Committee on Energy and Commerce of the House of Representatives and the Chairman of the Committee on Health, Education, Labor, and Pensions of the Senate as set forth in the Congressional Record.</text></subsection></section> +<section id="H2F7916C91B5345DFA5A08665F387CDCF"><enum>2312.</enum><header>Authority to assess and use generic new animal drug fees</header> +<subsection id="H466D450E55AD421A9F07046CF3D54EF8"><enum>(a)</enum><header>Generic investigational new animal drug file fee</header><text>Section 741(a) of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-21">21 U.S.C. 379j–21(a)</external-xref>) is amended by adding at the end the following:</text> <quoted-block id="H8E2AC907A28A41DD930447169A81CA81" style="OLC"> <paragraph id="HC7B5DFEB3286401AA6822CB0026A96FD"><enum>(4)</enum><header>Generic investigational new animal drug file fee</header> <subparagraph id="HFAEDBD95094B40ECB557E7168D3A9CD3"><enum>(A)</enum><header>In general</header> <clause id="H5D01223EB97E48898F307E414562B637"><enum>(i)</enum><header>New file request</header><text>Each person that submits a request to establish a generic investigational new animal drug file on or after October 1, 2023, shall be assessed a fee as established under subsection (c).</text></clause> +<clause id="HD8EF41A89789489296CEA35F1079DBE9"><enum>(ii)</enum><header>New submission to established file</header><text>Each person that makes a submission to a generic investigational new animal drug file on or after October 1, 2023, where such file was established prior to October 1, 2023, shall be assessed a fee for the first submission on or after October 1, 2023, as established under subsection (c).</text></clause></subparagraph> <subparagraph id="HC65EA58C5AD643F9860FFD32A37B1212"><enum>(B)</enum><header>Payment</header> <clause id="H45E5EEAF08284C50832DF3F018B4A79E"><enum>(i)</enum><header>New file request</header><text>The fee required by subparagraph (A)(i) shall be due upon submission of the request to establish the generic investigational new animal drug file.</text></clause> +<clause id="H36F4BEDC2FB9492189944CFDEA6478C4"><enum>(ii)</enum><header>New submission to established file</header><text>The fee required by subparagraph (A)(ii) shall be due upon the first submission to the generic investigational new animal drug file.</text></clause></subparagraph> <subparagraph id="H08788C41345F46DF94685C42C9ABC5E6"><enum>(C)</enum><header>Exceptions</header> <clause id="H31813AF5EC354712ACB8AE5AD050A091"><enum>(i)</enum><header>Terminating an existing generic investigational new animal drug file</header><text>If a person makes a submission to the generic investigational new animal drug file to terminate that file, the person shall not be subject to a fee under subparagraph (A)(ii) for that submission.</text></clause> +<clause id="H01CFE15006EE4044B8153C0CB41AAD83"><enum>(ii)</enum><header>Transferring an existing generic investigational new animal drug file</header><text>If a person makes a submission to the generic investigational new animal drug file to transfer that file to a different generic new animal drug sponsor, the person shall not be subject to a fee under subparagraph (A)(ii) for that submission.</text></clause></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> <subsection id="H5BE0AECB97B34F7EBBD06FF3637EDF53"><enum>(b)</enum><header>Fee revenue amounts</header><text>Section 741(b) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 379j– 21(b)) is amended—</text> +<paragraph id="H9C9C84C95A214343976E057258C70F6B"><enum>(1)</enum><text>in paragraph (1)—</text> <subparagraph id="H45C2BD857AD3473FB227B8E0FE3FAEF4"><enum>(A)</enum><text>by striking <quote>2019 through 2023</quote> and inserting <quote>2024 through 2028</quote>; and</text></subparagraph> +<subparagraph id="HB9A8CE136401424CBA2DB5626C8F10C4"><enum>(B)</enum><text>by striking <quote>$18,336,340</quote> and inserting <quote>$25,000,000</quote>; and</text></subparagraph></paragraph> <paragraph id="H4B4E3ACF5D3246F3B1891C758433A9A4"><enum>(2)</enum><text>in paragraph (2)—</text> +<subparagraph id="HF6FDBF7750AF48359B85E1C0D3B5529C"><enum>(A)</enum><text>in subparagraph (A)—</text> <clause id="HB0970DF6611F4B928FD06B59476B2A80"><enum>(i)</enum><text>by striking <quote>25 percent</quote> and inserting <quote>20 percent</quote>; and</text></clause> +<clause id="HFD250267D1A14445974297BF6E399C32"><enum>(ii)</enum><text>by inserting before the semicolon at the end the following: <quote>and fees under subsection (a)(4) (relating to generic investigational new animal drug files)</quote>;</text></clause></subparagraph> <subparagraph id="H63E8598F3475441F83CBD938F850F29F"><enum>(B)</enum><text>in subparagraph (B), by striking <quote>37.5 percent</quote> and inserting <quote>40 percent</quote>; and</text></subparagraph> +<subparagraph id="H998660B518B8481C81F08D8CF9BC1FFF"><enum>(C)</enum><text>in subparagraph (C), by striking <quote>37.5 percent</quote> and inserting <quote>40 percent</quote>.</text></subparagraph></paragraph></subsection> <subsection id="HFDED908B8AB94480A5622C2689169384"><enum>(c)</enum><header>Annual fee setting; adjustments</header> <paragraph id="H4D29491BB05147989889B336E35FE328"><enum>(1)</enum><header>Annual fee setting</header><text>Section 741(c)(1) of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-21">21 U.S.C. 379j–21(c)(1)</external-xref>) is amended to read as follows:</text> +<quoted-block id="H74F4B49832D049BCA6C30F6DAA187C65" style="OLC"> +<paragraph id="H1125BFAFE65242C2B0434F42CB5FC67A"><enum>(1)</enum><header>Annual fee setting</header><text>The Secretary shall establish, not later than 60 days before the start of each fiscal year beginning after September 30, 2023, for that fiscal year—</text> <subparagraph id="HFEBE24C51FE94943B6CBFB6C96E5DBDB"><enum>(A)</enum><text>abbreviated application fees that are based on the revenue amounts established under subsection (b), the adjustments provided under this subsection, and the amount of fees anticipated to be collected under subsection (a)(4) during that fiscal year;</text></subparagraph> +<subparagraph id="HDB75AB533128437A851CA63D8F907CF9"><enum>(B)</enum><text>generic new animal drug sponsor fees, and generic new animal drug product fees, based on the revenue amounts established under subsection (b) and the adjustments provided under this subsection; and</text></subparagraph> <subparagraph id="H43297996EE754831856F5ED598BD6759"><enum>(C)</enum><text>a generic investigational new animal drug file fee of $50,000 for each request or submission described in subsection (a)(4)(A).</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> +<paragraph id="H93384251EC644BCB8F13EDB2689433B8"><enum>(2)</enum><header>Inflation adjustment</header><text>Section 741(c)(2) of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-21">21 U.S.C. 379j–21(c)(2)</external-xref>) is amended—</text> <subparagraph id="H2A44E715EA4C4404B149F7822B5E4A17"><enum>(A)</enum><text>in subparagraph (A)—</text> +<clause id="HFC58317D2F1D4814B4E849C7E52272B8"><enum>(i)</enum><text>in the matter preceding clause (i), by striking <quote>2020</quote> and inserting <quote>2025</quote>; and</text></clause> <clause id="HFB5D4C9E9E6D4837972E78195F67B6E7"><enum>(ii)</enum><text>in clause (iii), by striking <quote>Baltimore</quote> and inserting <quote>Arlington-Alexandria</quote>; and</text></clause></subparagraph> +<subparagraph id="HD25DEC4A614C4929B47BDDBE2AD140D3"><enum>(B)</enum><text>in subparagraph (B), by striking <quote>2020</quote> and inserting <quote>2025</quote>.</text></subparagraph></paragraph> <paragraph id="H08092E46CA714A7F9B74A843AB8A71A9"><enum>(3)</enum><header>Workload adjustment</header><text>Section 741(c)(3) of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-21">21 U.S.C. 379j–21(c)(3)</external-xref>) is amended—</text> +<subparagraph id="H958CF18EE571478EA84B465CD3358FED"><enum>(A)</enum><text>in subparagraph (A)—</text> <clause id="H6B002F52062C47AD9550B0F7CD5CD24C"><enum>(i)</enum><text>in the matter preceding clause (i), by striking <quote>2020</quote> and inserting <quote>2025</quote>;</text></clause> +<clause id="H250EB4EC10434D2E9EEB57351195E384"><enum>(ii)</enum><text>in clause (i)—</text> <subclause id="H52A7FA43A1A04C40981C4CFD48F6D5F1"><enum>(I)</enum><text>by striking <quote>and investigational generic new animal drug protocol submissions</quote> and inserting <quote>investigational generic new animal drug protocol submissions, requests to establish a generic investigational new animal drug file, and generic investigational new animal drug meeting requests</quote>; and</text></subclause> +<subclause id="H008C47A578B649B5BFF68DD8FAD3C815"><enum>(II)</enum><text>by striking <quote>; and</quote> and inserting a semicolon;</text></subclause></clause> <clause id="H9379E98C24CB4B5290564E436CF0CA5B"><enum>(iii)</enum><text>by redesignating clause (ii) as clause (iii); and</text></clause> +<clause id="HC66DB7881AF64BAB9BD84CA2EEA5BE58"><enum>(iv)</enum><text>by inserting after clause (i) the following:</text> <quoted-block id="HA04B69456CA64A6883719B2C2645C8C6" style="OLC"> <clause id="H86B36D31A8C3466C8939959A17D4FDF7"><enum>(ii)</enum><text>if the workload adjustment calculated by the Secretary under clause (i) exceeds 25 percent, the Secretary shall use 25 percent for the adjustment; and</text></clause><after-quoted-block>; and</after-quoted-block></quoted-block></clause></subparagraph> +<subparagraph id="HE42C44DAA67A41D0B5DEE2250C270495"><enum>(B)</enum><text>in subparagraph (B), by striking <quote>2021 through 2023</quote> and inserting <quote>2026 through 2028</quote>.</text></subparagraph></paragraph> <paragraph id="H91E249A5628E438ABFCDA28483D28119"><enum>(4)</enum><header>Final year adjustment</header><text>Section 741(c)(4) of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-21">21 U.S.C. 379j–21(c)(4)</external-xref>) is amended—</text> +<subparagraph id="H1889D94CEEF642268C46D4AAA90BDBD4"><enum>(A)</enum><text>by striking <quote>2023</quote> each place it appears and inserting <quote>2028</quote>; and</text></subparagraph> <subparagraph id="H19767C41D2D44A93B45C1CA20AFE826E"><enum>(B)</enum><text>by striking <quote>2024</quote> and inserting <quote>2029</quote>.</text></subparagraph></paragraph></subsection> +<subsection id="H29728AD663B6451F87425CCBB3EECCA5"><enum>(d)</enum><header>Fee waiver or reduction; exemption from fees</header><text>Subsection (d) of section 741 of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-21">21 U.S.C. 379j–21</external-xref>) is amended to read as follows:</text> <quoted-block id="H265934648D6A4F8E9683964207C2EA6F" style="OLC"> <subsection id="HB38332E558004FDCB111028D19A36986"><enum>(d)</enum><header>Fee waiver or reduction</header><text>The Secretary shall grant a waiver from, or a reduction of, one or more fees assessed under subsection (a) where the Secretary finds that the generic new animal drug is intended solely to provide for a minor use or minor species indication.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection> +<subsection id="H628467A57E39418C822B01C9834048EC"><enum>(e)</enum><header>Effect of failure to pay fees</header><text>Section 741(e) of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-21">21 U.S.C. 379j–21(e)</external-xref>) is amended by striking <quote>The Secretary may discontinue</quote> and inserting <quote>A request to establish a generic investigational new animal drug file that is submitted by a person subject to fees under subsection (a) shall be considered incomplete and shall not be accepted for action by the Secretary until all fees owed by such person have been paid. The Secretary may discontinue</quote>.</text></subsection> <subsection id="H2ABD2535ADB94F45A42CDEA417FF4380"><enum>(f)</enum><header>Assessment of fees</header><text>Section 741(f)(2) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 379j– 21(f)(2)) is amended by striking <quote>sponsors, and generic new animal drug products at any time</quote> and inserting <quote>products, generic new animal drug sponsors, and generic investigational new animal drug files at any time</quote>.</text></subsection> +<subsection id="HC5B9872439CF48909473CF8FCF80874F"><enum>(g)</enum><header>Crediting and availability of fees</header><text>Section 741(g) of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-21">21 U.S.C. 379j–21(g)</external-xref>) is amended—</text> <paragraph id="HFBC561C164FB4E9DA6A61BA496EE2599"><enum>(1)</enum><text>in paragraph (3), by striking <quote>2019 through 2023</quote> and inserting <quote>2024 through 2028</quote>;</text></paragraph> +<paragraph id="H3632696383074F4C92FA6FBC1049F88D"><enum>(2)</enum><text>by striking the second paragraph (4) (relating to Offset), as added by section 202 of the Animal Generic Drug User Fee Amendments of 2013 (<external-xref legal-doc="public-law" parsable-cite="pl/113/14">Public Law 113–14</external-xref>); and</text></paragraph> <paragraph id="H40094352F5854BC18DEEEF8B82FF03A9"><enum>(3)</enum><text>by adding at the end the following:</text> +<quoted-block id="HF4285E6005F64276AA2BE86A0DA91BCC" style="OLC"> +<paragraph id="HBD56A1548D4A4654A199D06EC5CC14BD"><enum>(5)</enum><header>Recovery of collection shortfalls</header><text>The amount of fees otherwise authorized to be collected under this section shall be increased—</text> <subparagraph id="HF7618598F680448F9BA1E825672A62BD"><enum>(A)</enum><text>for fiscal year 2026, by the amount, if any, by which the amount collected under this section and appropriated for fiscal year 2024 falls below the amount of fees authorized for fiscal year 2024 under paragraph (3);</text></subparagraph> +<subparagraph id="HFA3B2913EC40404985BC1E875FC446A8"><enum>(B)</enum><text>for fiscal year 2027, by the amount, if any, by which the amount collected under this section and appropriated for fiscal year 2025 falls below the amount of fees authorized for fiscal year 2025 under paragraph (3); and</text></subparagraph> <subparagraph id="H8F0215398A9E4D019F92B8C53F3D70D5"><enum>(C)</enum><text>for fiscal year 2028, by the amount, if any, by which the amount collected under this section and appropriated for fiscal years 2026 and 2027 (including estimated collections for fiscal year 2027) falls below the amount of fees authorized for such fiscal years under paragraph (3).</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> +<subsection id="H41113EA0B60F4FEFA760CD0A4BDFDC83"><enum>(h)</enum><header>Definitions</header><text>Section 741(k) of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-21">21 U.S.C. 379j–21(k)</external-xref>) is amended—</text> <paragraph id="HA1897EA711C14F9A965C5A0E66ED8398"><enum>(1)</enum><text>by redesignating paragraphs (8), (9), (10), and (11) as paragraphs (9), (10), (11), and (13), respectively;</text></paragraph> +<paragraph id="H7DE324DE2CEA478487546EC9D2796171"><enum>(2)</enum><text>by inserting after paragraph (7) the following:</text> <quoted-block id="HE33BF31F0E0D4941B9C141C3DB2BFBF2" style="OLC"> <paragraph id="H4DF4FA1419FA47C4A338869F4F4EA0C9"><enum>(8)</enum><header>Generic investigational new animal drug meeting request</header><text>The term <quote>generic investigational new animal drug meeting request</quote> means a request submitted by a generic new animal drug sponsor to meet with the Secretary to discuss an investigational submission for a generic new animal drug.</text></paragraph><after-quoted-block>;</after-quoted-block></quoted-block></paragraph> +<paragraph id="H1D365CB239584BF981D29E6B7206C39B"><enum>(3)</enum><text>in paragraph (11) (as so redesignated), by adding at the end the following:</text> <quoted-block id="HA4B8DB44C23A419C883CC87E801CE7F6" style="OLC"> <subparagraph id="H9EC061EC92BD4F92A4D9FF8FBD1B9F2A"><enum>(I)</enum><text>The activities necessary for exploration and implementation of the United States and European Union Mutual Recognition Agreement for Pharmaceutical Good Manufacturing Practice Inspections, and the United States and United Kingdom Mutual Recognition Agreement Sectoral Annex for Pharmaceutical Good Manufacturing Practices, and other mutual recognition agreements, with respect to generic new animal drug products subject to review, including implementation activities prior to and following product approval.</text></subparagraph><after-quoted-block>; and</after-quoted-block></quoted-block></paragraph> +<paragraph id="H1DC4B3025B614A67BAFE0264B7C4BBDF"><enum>(4)</enum><text>by inserting after paragraph (11) (as so redesignated) the following:</text> <quoted-block id="H7C10B42A82C74426B9D9407E38BE2625" style="OLC"> <paragraph id="H939DB75EE1F34843A77B7F79B00D52EA"><enum>(12)</enum><header>Request to establish a generic investigational new animal drug file</header><text>The term <quote>request to establish a generic investigational new animal drug file</quote> means the submission to the Secretary of a request to establish a generic investigational new animal drug file to contain investigational submissions for a generic new animal drug.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection></section> +<section id="H2910515C6E3D4D489859EE72B18BB0ED"><enum>2313.</enum><header>Reauthorization; reporting requirements</header><text display-inline="no-display-inline">Section 742 of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-22">21 U.S.C. 379j–22</external-xref>) is amended—</text> <paragraph id="H81EC68D846BE43EA97FEA47D3A432BE6"><enum>(1)</enum><text>in subsection (a), by striking <quote>2018</quote> and inserting <quote>2023</quote>;</text></paragraph> +<paragraph id="HE6AEE6CB411A4E8B86C80C029269230B"><enum>(2)</enum><text>by striking <quote>2019</quote> each place it appears in subsections (a) and (b) and inserting <quote>2024</quote>; and</text></paragraph> <paragraph id="H4D0CFE8EB23A48C9B431B0647C003CBB"><enum>(3)</enum><text>in subsection (d), by striking <quote>2023</quote> each place it appears and inserting <quote>2028</quote>.</text></paragraph></section> +<section id="H8BEF63DEE4BD4EA8BABA8A4A00BA3362"><enum>2314.</enum><header>Savings clause</header><text display-inline="no-display-inline">Notwithstanding the amendments made by this chapter, part 5 of subchapter C of chapter VII of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-21">21 U.S.C. 379j–21 et seq.</external-xref>), as in effect on the day before the date of enactment of this chapter, shall continue to be in effect with respect to abbreviated applications for a generic new animal drug and supplemental abbreviated applications for a generic new animal drug (as defined in such part as of such day) that on or after October 1, 2018, but before October 1, 2023, were accepted by the Food and Drug Administration for filing with respect to assessing and collecting any fee required by such part for a fiscal year prior to fiscal year 2024.</text></section> <section id="H6A8573F2440D4486B5FFED2766258AAD"><enum>2315.</enum><header>Effective date</header><text display-inline="no-display-inline">The amendments made by this chapter shall take effect on October 1, 2023, or the date of the enactment of this Act, whichever is later, except that fees under part 5 of subchapter C of chapter VII of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-21">21 U.S.C. 379j–21 et seq.</external-xref>), as amended by this chapter, shall be assessed for abbreviated applications for a generic new animal drug and supplemental abbreviated applications for a generic new animal drug received on or after October 1, 2023, regardless of the date of enactment of this Act.</text></section> +<section id="H9264F30690DD4847A0E9D41C7417A07E"><enum>2316.</enum><header>Sunset dates</header> +<subsection id="H785A2044D2864952833939346FFEDF05"><enum>(a)</enum><header>Authorization</header><text>Section 741 of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/379j-21">21 U.S.C. 379j–21</external-xref>) shall cease to be effective October 1, 2028.</text></subsection> <subsection id="H8DC36EA1CEC744E7AA84E733357EFA25"><enum>(b)</enum><header>Reporting requirements</header><text>Section 742 of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 379j– 22) shall cease to be effective January 31, 2029.</text></subsection> +<subsection id="H6A46FAAE6B604AAABD6D7788BAA12725"><enum>(c)</enum><header>Previous sunset provision</header><text>Effective October 1, 2023, subsections (a) and (b) of section 206 of the Animal Generic Drug User Fee Amendments of 2018 (<external-xref legal-doc="public-law" parsable-cite="pl/115/234">Public Law 115–234</external-xref>) are repealed.</text></subsection></section></chapter></subtitle> <subtitle id="HBC22E0D5ABC5442AA1C19EC0445D26EA"><enum>B</enum><header>Public Health Extenders</header> <section id="H4A05BEB4D3214B3487609484F817C7EE"><enum>2321.</enum><header>Extension for community health centers, national health service corps, and teaching health centers that operate gme programs</header> <subsection id="HF1E9CD4F176E4C0FB26997AEB9B8496F"><enum>(a)</enum><header>Teaching health centers that operate graduate medical education programs</header><text>Section 340H(g) of the Public Health Service Act (<external-xref legal-doc="usc" parsable-cite="usc/42/256h">42 U.S.C. 256h(g)</external-xref>) is amended—</text> +<paragraph id="H7F9C7AB573EA4854AC77237D26034888"><enum>(1)</enum><text>by striking <quote>and $126,500,000</quote> and inserting <quote>$126,500,000</quote>; and</text></paragraph> <paragraph id="HFC4E6301EB1149B29A4F2AB5A8771E25"><enum>(2)</enum><text>by inserting <quote>and $16,635,616 for the period beginning on October 1, 2023, and ending on November 17, 2023,</quote> before <quote>to remain available</quote>.</text></paragraph></subsection> +<subsection id="HB2522BDCF4874BAEBFDC964BDBCFA601"><enum>(b)</enum><header>Extension for community health centers</header><text>Section 10503(b)(1)(F) of the Patient Protection and Affordable Care Act (<external-xref legal-doc="usc" parsable-cite="usc/42/254b-2">42 U.S.C. 254b–2(b)(1)(F)</external-xref>) is amended—</text> <paragraph id="HD25E92D0B7EA4FB19CD3A630957F7441"><enum>(1)</enum><text>by striking <quote>and $4,000,000,000</quote> and inserting <quote>, $4,000,000,000</quote>; and</text></paragraph> +<paragraph id="HEB51ECE6649041848CF76507262D2527"><enum>(2)</enum><text>by inserting <quote>, and $526,027,397 for the period beginning on October 1, 2023, and ending on November 17, 2023</quote> before the semicolon.</text></paragraph></subsection> <subsection id="H3D30059346CC462CA44CAF87F4C4E235"><enum>(c)</enum><header>Extension for the national health service corps</header><text>Section 10503(b)(2) of the Patient Protection and Affordable Care Act (<external-xref legal-doc="usc" parsable-cite="usc/42/254b-2">42 U.S.C. 254b–2(b)(2)</external-xref>) is amended—</text> +<paragraph id="H678DE9CD1115446687F727CD2E4BA2D5"><enum>(1)</enum><text>in subparagraph (G), by striking <quote>and</quote> at the end;</text></paragraph> <paragraph id="H90A54221FF784442966C68C2B48A969A"><enum>(2)</enum><text>in subparagraph (H), by striking the period at the end and inserting <quote>; and</quote>; and</text></paragraph> +<paragraph id="H14B74D58B918425B96B824F71654155F"><enum>(3)</enum><text>by adding at the end the following:</text> <quoted-block id="H0CF3ABED6CB045F5A95630598FEC7106" style="OLC"> <subparagraph id="H4CC6FA264ECA432F9E189B80996007EE"><enum>(I)</enum><text>$40,767,123 for the period beginning on October 1, 2023, and ending on November 17, 2023.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> +<subsection id="HC6FB605D2CD3454F888485B3347B26C9"><enum>(d)</enum><header>Application of provisions</header><text>Amounts appropriated pursuant to the amendments made by this section shall be subject to the requirements contained in <external-xref legal-doc="public-law" parsable-cite="pl/117/328">Public Law 117–328</external-xref> for funds for programs authorized under sections 330 through 340 of the Public Health Service Act (<external-xref legal-doc="usc" parsable-cite="usc/42/254b">42 U.S.C. 254b et seq.</external-xref>).</text></subsection> <subsection id="H44D82A0C15CB45FA9EB3371455AC1C84"><enum>(e)</enum><header>Technical and conforming amendment</header><text>Section 3014(h)(4) of title 18, United States Code, is amended—</text> +<paragraph id="HFB859066C1C54116BEBFBD144A228E78"><enum>(1)</enum><text>by striking <quote>Other Extensions Act,,</quote> and inserting <quote>Other Extensions Act,</quote>; and</text></paragraph> <paragraph id="HBC45CD31BB6E4CF88ECF88D038F575B2"><enum>(2)</enum><text>by striking <quote>and section 301(d) of division BB of the Consolidated Appropriations Act, 2021.</quote> and inserting <quote>section 301(d) of division BB of the Consolidated Appropriations Act, 2021, and section 2321(d) of the Continuing Appropriations Act, 2024 and Other Extensions Act</quote>.</text></paragraph></subsection></section> +<section id="H3F9FB9950D144A388D030571921B7B3B"><enum>2322.</enum><header>Extension of special diabetes programs</header> +<subsection id="H398670AAD75747849F341D7E008E9117"><enum>(a)</enum><header>Extension of special diabetes programs for type I diabetes</header><text display-inline="yes-display-inline">Section 330B(b)(2) of the Public Health Service Act (<external-xref legal-doc="usc" parsable-cite="usc/42/254c-2">42 U.S.C. 254c–2(b)(2)</external-xref>) is amended—</text> <paragraph id="H8351CC3CB7F94B8D9EB3B3BA573A7AF1"><enum>(1)</enum><text>in subparagraph (C), by striking <quote>and</quote> at the end;</text></paragraph> +<paragraph id="H9A79C70FB28C4D90B4D00CFD04A62793"><enum>(2)</enum><text>in subparagraph (D), by striking the period and inserting <quote>; and</quote>; and</text></paragraph> <paragraph id="H575C257A9F8448638C73331155659521"><enum>(3)</enum><text>by adding at the end the following:</text> +<quoted-block style="OLC" id="H952A69C5803646EDB6E18C557708FAE6" display-inline="no-display-inline"> +<subparagraph id="H9645CD0FDDF8466E9F6CF2B4CA87FCA1"><enum>(E)</enum><text display-inline="yes-display-inline">$19,726,027 for the period beginning on October 1, 2023, and ending on November 17, 2023, to remain available until expended.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> </subsection> <subsection id="H4E309C49735D44408A87A52C310F0940"><enum>(b)</enum><header>Extending funding for special diabetes programs for indians</header><text display-inline="yes-display-inline">Section 330C(c)(2) of the Public Health Service Act (<external-xref legal-doc="usc" parsable-cite="usc/42/254c-3">42 U.S.C. 254c–3(c)(2)</external-xref>) is amended—</text> +<paragraph id="HE14A14EF8FC94700852491FC0980009C"><enum>(1)</enum><text>in subparagraph (C), by striking <quote>and</quote> at the end;</text></paragraph> <paragraph id="HFD971D8B608F4B20A787BDBB3DF22A00"><enum>(2)</enum><text>in subparagraph (D), by striking the period and inserting <quote>; and</quote>; and</text></paragraph> +<paragraph id="H6F98650AFA534EAEACB0580AEEAF1EA7"><enum>(3)</enum><text>by adding at the end the following:</text> <quoted-block style="OLC" id="H79E6E932F619431499DDB7B25DB96DFD" display-inline="no-display-inline"> <subparagraph id="H3ACA2D387D7E4A9AA1C1ADC324DCBD31"><enum>(E)</enum><text display-inline="yes-display-inline">$19,726,027 for the period beginning on October 1, 2023, and ending on November 17, 2023, to remain available until expended.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection></section></subtitle> +<subtitle id="H2A9F00061A6442668CB85A6811F9D0FC"><enum>C</enum><header>Necessary Authorities To Respond to Threats</header> +<section id="H21C9883264CB49779B2A8E1451617186"><enum>2331.</enum><header>Extension of authority to make certain appointments of national disaster medical system personnel</header><text display-inline="no-display-inline">Section 2812(c)(4)(B) of the Public Health Service Act (<external-xref legal-doc="usc" parsable-cite="usc/42/300hh-11">42 U.S.C. 300hh–11(c)(4)(B)</external-xref>) is amended by striking <quote>September 30, 2023</quote> and inserting <quote>November 17, 2023</quote>.</text></section> <section id="HB14ED4085AFE4F4FBDA2892571C3DA70"><enum>2332.</enum><header>Temporary reassignment of state and local personnel during a public health emergency</header><text display-inline="no-display-inline">Section 319(e)(8) of the Public Health Service Act (<external-xref legal-doc="usc" parsable-cite="usc/42/247d">42 U.S.C. 247d(e)(8)</external-xref>) is amended by striking <quote>September 30, 2023</quote> and inserting <quote>November 17, 2023</quote>.</text></section> +<section id="H5658294DA06D4AEBBC04E3C7B645EA76"><enum>2333.</enum><header>Extension of national advisory committees</header> +<subsection id="H186547EDE807440DBC12689F03B8178E"><enum>(a)</enum><header>National advisory committee on children and disasters</header><text>Section 2811A(g) of the Public Health Service Act (42 U.S.C. 300hh–10b(g)) is amended by striking <quote>September 30, 2023</quote> and inserting <quote>November 17, 2023</quote>.</text></subsection> <subsection id="H6BCFD0433D7F465885A2D5BCA018869A"><enum>(b)</enum><header>National advisory committee on seniors and disasters</header><text>Section 2811B(g)(1) of the Public Health Service Act (42 U.S.C. 300hh–10c(g)(1)) is amended by striking <quote>September 30, 2023</quote> and inserting <quote>November 17, 2023</quote>.</text></subsection> +<subsection id="HF67656EA00E445BF9C4CBB57BD9E706F"><enum>(c)</enum><header>National advisory committee on individuals with disabilities and disasters</header><text>Section 2811C(g)(1) of the Public Health Service Act (42 U.S.C. 300hh–10d(g)(1)) is amended by striking <quote>September 30, 2023</quote> and inserting <quote>November 17, 2023</quote>.</text></subsection></section></subtitle> <subtitle id="H05E71FD3CCB14424B00F9A321F1E0E8A"><enum>D</enum><header>Medicaid</header> <section id="HF0A75405EADE443EBED77CF092691204"><enum>2341.</enum><header>DSH delay</header><text display-inline="no-display-inline">Section 1923(f)(7)(A) of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/1396r-4">42 U.S.C. 1396r–4(f)(7)(A)</external-xref>) is amended—</text> +<paragraph id="H3F973B4FDEB141B0B1D4624B80171C6E"><enum>(1)</enum><text>in clause (i)—</text> <subparagraph id="HC1C51C3465F44D7CA15FBF7F9B217A05"><enum>(A)</enum><text>in the matter preceding subclause (I), by striking <quote>For each of fiscal years 2024 through 2027</quote> and inserting <quote>For the period beginning November 18, 2023, and ending September 30, 2024, and for each of fiscal years 2025 through 2027</quote>; and</text></subparagraph> +<subparagraph id="HB0CDEDB581684EAF81BB0FE50E1CF978"><enum>(B)</enum><text>in subclauses (I) and (II), by inserting <quote>or period</quote> after <quote>the fiscal year</quote> each place it appears; and</text></subparagraph></paragraph> <paragraph id="HB5DD8FF41AAB45A4A438E972CC139795"><enum>(2)</enum><text>in clause (ii), by striking <quote>for each of fiscal years 2024 through 2027</quote> and inserting <quote>for the period beginning November 18, 2023, and ending September 30, 2024, and for each of fiscal years 2025 through 2027.</quote>.</text></paragraph></section> +<section id="H9697617518804B4980B2DB496232341D"><enum>2342.</enum><header>Mif reduction</header><text display-inline="no-display-inline">Section 1941(b)(3)(A) of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/1396w-1">42 U.S.C. 1396w–1(b)(3)(A)</external-xref>) is amended by striking <quote>$7,000,000,000</quote> and inserting <quote>$6,357,117,810</quote>.</text></section></subtitle> <subtitle id="H3F81FB060DC14824945B4B281C9AEA17"><enum>E</enum><header>Human Services</header> <section id="HC8698ADC4E8D4081B882879C9EBF2924"><enum>2351.</enum><header>Extension of child and family services programs</header><text display-inline="no-display-inline">Activities authorized by part B of title IV of the Social Security Act shall continue through November 17, 2023, in the manner authorized for fiscal year 2023, and out of any money in the Treasury of the United States not otherwise appropriated, there are hereby appropriated such sums as may be necessary for such purpose.</text></section> +<section id="H3B195A4B90E0468DA83EA9F127810390"><enum>2352.</enum><header>Sexual risk avoidance education extension</header><text display-inline="no-display-inline">Section 510 of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/710">42 U.S.C. 710</external-xref>) is amended—</text> <paragraph id="H005EC928A60449068A8E145C1DE0F068"><enum>(1)</enum><text>in subsection (a)—</text> +<subparagraph id="H8A7F52405DEA48FDB0151A5B62ED28D1"><enum>(A)</enum><text>in paragraph (1)—</text> <clause id="H64DC416BEF4048FD98FA05736D05E4A1"><enum>(i)</enum><text>in the matter preceding subparagraph (A)—</text> +<subclause id="HB27F526859304697A1334F13FCE0C976"><enum>(I)</enum><text>by inserting <quote>and for the period beginning on October 1, 2023, and ending on November 17, 2023</quote> after <quote>2023</quote>; and</text></subclause> <subclause id="HD58B064BAFE84E9FB63F477127987E48"><enum>(II)</enum><text>by inserting <quote>(or, with respect to such period, for fiscal year 2024)</quote> after <quote>for the fiscal year</quote>; and</text></subclause></clause> +<clause id="H22E2F9DE60F245BE82EC97F1F86F8072"><enum>(ii)</enum><text>in subparagraph (A), by inserting <quote>or period</quote> after <quote>fiscal year</quote> each place it appears; and</text></clause></subparagraph> <subparagraph id="H7EE252AEDD804791B6CA738321B9CC09"><enum>(B)</enum><text>in paragraph (2)—</text> +<clause id="H72527888052C47A9B2D1ABEB10CFE0CF"><enum>(i)</enum><text>in subparagraph (A), by inserting <quote>and with respect to fiscal year 2024, for the period described in paragraph (1)</quote> after <quote>2023</quote>; and</text></clause> <clause id="H07CA6EAF9DE248C7ABF483ABA8CD1460"><enum>(ii)</enum><text>in subparagraph (B)(i), by inserting <quote>(or, with respect to fiscal year 2024, for the period described in paragraph (1))</quote> after <quote>for the fiscal year</quote>; and</text></clause></subparagraph></paragraph> +<paragraph id="HD023A6B2E01044D7BF3C7E94C85B14F3"><enum>(2)</enum><text>in subsection (f)—</text> <subparagraph id="HB07511F60E624BF7A5B7FFD24651B222"><enum>(A)</enum><text>in paragraph (1), by inserting <quote>, and for the period beginning on October 1, 2023, and ending on November 17, 2023, an amount equal to the pro rata portion of the amount appropriated for the corresponding period for fiscal year 2023</quote> after <quote>2023</quote>; and</text></subparagraph> +<subparagraph id="H8959D9B181CD44109330A58941917470"><enum>(B)</enum><text>in paragraph (2), by inserting <quote>and for the period described in paragraph (1),</quote> after <quote>2023,</quote>.</text></subparagraph></paragraph></section> <section id="HE022B72198DD46E2B0F4CA85644DB824"><enum>2353.</enum><header>Personal responsibility education extension</header><text display-inline="no-display-inline">Section 513 of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/713">42 U.S.C. 713</external-xref>) is amended—</text> +<paragraph id="HD34D4A5A1527414C978252F25F69EDD7"><enum>(1)</enum><text>in subsection (a)—</text> <subparagraph id="HD41E27A7505441E9855B7AE7D26EA62E"><enum>(A)</enum><text>in paragraph (1)—</text> +<clause id="H327182B7E08F4647834EFA0F115B9562"><enum>(i)</enum><text>in subparagraph (A)—</text> <subclause id="H1EFFFA9B14ED40989BEAD785CE2FD85D"><enum>(I)</enum><text>in the matter preceding clause (i), by inserting <quote>and for the period beginning on October 1, 2023, and ending on November 17, 2023</quote> after <quote>2023</quote>; and</text></subclause> +<subclause id="H1E01324E1D114F6AA0C737C95CC4F56F"><enum>(II)</enum><text>in clause (i), by inserting <quote>or period</quote> after <quote>for the fiscal year</quote>;</text></subclause></clause> <clause id="HD5AEB417D7EC40C192F1F618EA42D995"><enum>(ii)</enum><text>in subparagraph (B)(i), by inserting the following after the period: <quote>The previous sentence shall not apply with respect to State allotments under this paragraph for the period beginning on October 1, 2023, and ending on November 17, 2023.</quote>; and</text></clause> +<clause id="H88BFB42A8A8D4312AA0D35150B138F8A"><enum>(iii)</enum><text>in subparagraph (C)(i)—</text> <subclause id="HA46C0339CDB3456A922D6F625576DE25"><enum>(I)</enum><text>by inserting <quote>or the period described in subparagraph (A)</quote> after <quote>for a fiscal year</quote>; and</text></subclause> +<subclause id="H6BD69110B8844F8C8146A5FCC2694BA4"><enum>(II)</enum><text>by inserting <quote>or period</quote> after <quote>the fiscal year</quote>;</text></subclause></clause></subparagraph> <subparagraph id="H3D92B81BFA1D4E10BD7AA5A131275EB3"><enum>(B)</enum><text>in paragraph (3)—</text> +<clause id="HF8B36A4C83C541B8859F3341E912A267"><enum>(i)</enum><text>by inserting <quote>or the period described in paragraph (1)(A)</quote> after <quote>for a fiscal year</quote>; and</text></clause> <clause id="H63FCCE04CE4047D3AAB2A0F466086B20"><enum>(ii)</enum><text>by inserting <quote>or period</quote> after <quote>such fiscal year</quote>; and</text></clause></subparagraph> +<subparagraph id="HBE1EFB0C01EB43BCB8EEA9D315640975"><enum>(C)</enum><text>in paragraph (4)—</text> <clause id="HC0FA890B98744D01A12EDBC7ECF14856"><enum>(i)</enum><text>by inserting <quote>and for the period described in paragraph (1)(A)</quote> after <quote>fiscal years 2010 through 2023</quote>;</text></clause> +<clause id="H349D0A02D3C24759950542B6EEBDBC72"><enum>(ii)</enum><text>by inserting <quote>and for the period so described</quote> after <quote>fiscal years 2012 through 2023</quote>; and</text></clause> <clause id="H51412D8F620E421D957EE44CA1461A42"><enum>(iii)</enum><text>by inserting <quote>or the period so described</quote> after <quote>for a fiscal year</quote>;</text></clause></subparagraph></paragraph> +<paragraph id="HEC877F43A1724C30B9435E7805277460"><enum>(2)</enum><text>in subsection (c)—</text> <subparagraph id="H98AD3E754AD14759914A37643DD34A04"><enum>(A)</enum><text>in each of paragraphs (1) and (2), by striking <quote>From</quote> and inserting <quote>Subject to paragraph (3), from</quote>; and</text></subparagraph> +<subparagraph id="H8E968C50664F49C4B620BCE1D253B88E"><enum>(B)</enum><text>by adding at the end the following:</text> <quoted-block id="H80D2E6ECE82F4F0092EFB7DE3716B185" style="OLC"> <paragraph id="H789C1F897BD044A2A23CB55E47C0BDD9"><enum>(3)</enum><header>Exception</header><text>Paragraphs (1) and (2) shall not apply with respect to any amount appropriated under subsection (f) for the period described in subsection (a)(1)(A).</text></paragraph><after-quoted-block>; and</after-quoted-block></quoted-block></subparagraph></paragraph> +<paragraph id="HEFF9F03010AF4FB7A232C7729A9AED78"><enum>(3)</enum><text>in subsection (f), by inserting <quote>, and for the period beginning on October 1, 2023, and ending on November 17, 2023, an amount equal to the pro rata portion of the amount appropriated for the corresponding period for fiscal year 2023</quote> after <quote>2023</quote>.</text></paragraph></section></subtitle> <enum>IV</enum><header>Budgetary Effects</header> <section id="HA0BAEC9993984F31AF7E2CCF95D99364"><enum>2401.</enum><header>Budgetary effects</header> <subsection id="HDAAEBCA5BADD4E09A8648A1B2A2283A1"><enum>(a)</enum><header>Statutory paygo scorecards</header><text>The budgetary effects of this division shall not be entered on either PAYGO scorecard maintained pursuant to section 4(d) of the Statutory Pay-As-You-Go Act of 2010.</text></subsection> +<subsection id="H4315C50ADFFF4A689AE38B8037209944"><enum>(b)</enum><header>Senate paygo scorecards</header><text>The budgetary effects of this division shall not be entered on any PAYGO scorecard maintained for purposes of section 4106 of H. Con. Res. 71 (115th Congress).</text></subsection> <subsection id="H2D99A37B9E9245CD96C6744E97F81BC5"><enum>(c)</enum><header>Classification of budgetary effects</header><text>Notwithstanding Rule 3 of the Budget Scorekeeping Guidelines set forth in the joint explanatory statement of the committee of conference accompanying Conference Report 105–217 and section 250(c)(8) of the Balanced Budget and Emergency Deficit Control Act of 1985, the budgetary effects of this division shall not be estimated—</text> +<paragraph id="HA0D7FC45595F4E518319A7F32AB567A2"><enum>(1)</enum><text>for purposes of section 251 of such Act;</text></paragraph> <paragraph id="H8A7929111982478B82DD3A0A1F69A088"><enum>(2)</enum><text>for purposes of an allocation to the Committee on Appropriations pursuant to section 302(a) of the Congressional Budget Act of 1974; and</text></paragraph> +<paragraph id="H3A817267F2A64603AB7C5FCBB5C9739B"><enum>(3)</enum><text>for purposes of paragraph (4)(C) of section 3 of the Statutory Pay-As-You-Go Act of 2010 as being included in an appropriation Act.</text></paragraph></subsection></section>                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             Speaker of the House of Representatives.Vice President of the United States and President of the Senate.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       + diff --git a/tests/corpus/118-hr-815/4_engrossed-amendment-senate.pdf b/tests/corpus/118-hr-815/4_engrossed-amendment-senate.pdf new file mode 100644 index 00000000..1c57404e Binary files /dev/null and b/tests/corpus/118-hr-815/4_engrossed-amendment-senate.pdf differ diff --git a/tests/corpus/118-hr-815/4_engrossed-amendment-senate.xml b/tests/corpus/118-hr-815/4_engrossed-amendment-senate.xml new file mode 100644 index 00000000..8043ec49 --- /dev/null +++ b/tests/corpus/118-hr-815/4_engrossed-amendment-senate.xml @@ -0,0 +1,16 @@ + + + + + +118 HR 815 EAS: National Security Act, 2024 +U.S. House of Representatives +2024-02-13 +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. + + + +118th CONGRESS2d SessionH.R. 815In the Senate of the United States,February 13 (legislative day, February 12), 2024.Amendment:
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      That the bill from the House of Representatives (H.R. 815) entitled An Act to amend title 38, United States Code, to make certain improvements relating to the eligibility of veterans to receive reimbursement for emergency treatment furnished through the Veterans Community Care program, and for other purposes., do pass with the following
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Strike all after the enacting clause and insert the following:
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      1.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Short title
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      This Act may be cited as the National Security Act, 2024.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      2.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Table of contents
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The table of contents of this Act is as follows: Sec. 1. Short Title.Sec. 2. Table of Contents.Sec. 3. References.Division A—National Security Supplemental Appropriations Act, 2024Division B—FEND Off Fentanyl ActTitle I—Sanctions mattersTitle II—Anti-money laundering mattersTitle III—Exception relating to importation of goodsTitle IV—Budgetary effects
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      3.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      References
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Except as expressly provided otherwise, any reference to this Act contained in any division of this Act shall be treated as referring only to the provisions of that division.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      A
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      NATIONAL SECURITY SUPPLEMENTAL APPROPRIATIONS ACT, 2024
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The following sums are appropriated, out of any money in the Treasury not otherwise appropriated, for the fiscal year ending September 30, 2024, and for other purposes, namely:
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      <enum>I</enum><header display-inline="no-display-inline">DEPARTMENT OF DEFENSE</header><appropriations-major id="id8db157795ba242f799ec000f71390c09"><header>MILITARY PERSONNEL</header></appropriations-major><appropriations-intermediate id="id66a2fd5e257046fbb071c0b5ba270ba6"><header>Military personnel, army</header><text display-inline="no-display-inline">For an additional amount for <quote>Military Personnel, Army</quote>, $207,158,000, to remain available until December 31, 2024, to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. </text></appropriations-intermediate><appropriations-intermediate commented="no" id="id71256ba19ac7497fa1c9aaae67419b23"><header>Military personnel, marine corps</header><text display-inline="no-display-inline">For an additional amount for <quote>Military Personnel, Marine Corps</quote>, $3,538,000, to remain available until December 31, 2024, to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. </text></appropriations-intermediate><appropriations-intermediate commented="no" id="id570393554f21431fb9db9cb64f589cfa"><header>Military personnel, air force</header><text display-inline="no-display-inline">For an additional amount for <quote>Military Personnel, Air Force</quote>, $23,302,000, to remain available until December 31, 2024, to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. </text></appropriations-intermediate><appropriations-intermediate commented="no" id="id600f77c3bccc4bd8a848db4af2d746b7"><header>Military personnel, space force</header><text display-inline="no-display-inline">For an additional amount for <quote>Military Personnel, Space Force</quote>, $4,192,000, to remain available until December 31, 2024, to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. </text></appropriations-intermediate><appropriations-major id="id308c199c0da94db782e682f36ee18b8c"><header>OPERATION AND MAINTENANCE</header></appropriations-major><appropriations-intermediate id="id2b21cf20a94f4e11904c1d1cb7afef39"><header>Operation and maintenance, army</header><text display-inline="no-display-inline">For an additional amount for <quote>Operation and Maintenance, Army</quote>, $4,887,581,000, to remain available until December 31, 2024, to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. </text></appropriations-intermediate><appropriations-intermediate commented="no" id="id82242ea6f8624af2bbf78f313914619e"><header>Operation and maintenance, navy</header><text display-inline="no-display-inline">For an additional amount for <quote>Operation and Maintenance, Navy</quote>, $1,534,163,000, to remain available until December 31, 2024, to respond to the situation in Ukraine, to support improvements to the submarine industrial base, and for related expenses: <proviso><italic>Provided,</italic></proviso> That of the total amount provided under this heading in this Act, $976,405,000 shall be to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided further,</italic></proviso> That of the total amount provided under this heading in this Act, $557,758,000, to remain available until September 30, 2024, shall be to support improvements to the submarine industrial base and for related expenses: <proviso><italic>Provided further,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. </text></appropriations-intermediate><appropriations-intermediate commented="no" id="id5557fbd3a5d54250b8a98cf3151d97bf"><header>Operation and maintenance, marine corps</header><text display-inline="no-display-inline">For an additional amount for <quote>Operation and Maintenance, Marine Corps</quote>, $69,045,000, to remain available until December 31, 2024, to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. </text></appropriations-intermediate><appropriations-intermediate commented="no" id="id3f56fef393b54ce496d57e8027bd7563"><header>Operation and maintenance, air force</header><text display-inline="no-display-inline">For an additional amount for <quote>Operation and Maintenance, Air Force</quote>, $846,869,000, to remain available until December 31, 2024, to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. </text></appropriations-intermediate><appropriations-intermediate commented="no" id="idc00ec446cded4dbba5aff8a4de9702a4"><header>Operation and maintenance, space force</header><text display-inline="no-display-inline">For an additional amount for <quote>Operation and Maintenance, Space Force</quote>, $8,443,000, to remain available until December 31, 2024, to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. </text></appropriations-intermediate><appropriations-intermediate commented="no" id="idc028da988eb7489dae90be9cb6623300"><header>Operation and maintenance, defense-Wide</header></appropriations-intermediate><appropriations-small id="idca58b83317904b2cbce7be4cdb5597f2"><header>(INCLUDING TRANSFERS OF FUNDS)</header><text display-inline="no-display-inline">For an additional amount for <quote>Operation and Maintenance, Defense-Wide</quote>, $34,230,780,000, to remain available until December 31, 2024, to respond to the situations in Israel, Ukraine, and Taiwan and for related expenses: <proviso><italic>Provided,</italic></proviso> That of the total amount provided under this heading in this Act, $13,772,460,000, to remain available until September 30, 2025, shall be for the Ukraine Security Assistance Initiative: <proviso><italic>Provided further,</italic></proviso> That such funds for the Ukraine Security Assistance Initiative shall be available to the Secretary of Defense under the same terms and conditions as are provided for under this heading in the Additional Ukraine Supplemental Appropriations Act, 2023 (division M of <external-xref legal-doc="public-law" parsable-cite="pl/117/328">Public Law 117–328</external-xref>), and shall be available notwithstanding section 8135 of the Department of Defense Appropriations Act, 2023 (division C of <external-xref legal-doc="public-law" parsable-cite="pl/117/328">Public Law 117–328</external-xref>) or any similar provision in any other Act making appropriations for the Department of Defense: <proviso><italic>Provided further,</italic></proviso> That of the total amount provided under this heading in this Act, up to $4,400,000,000, to remain available until September 30, 2025, may be transferred to accounts under the headings <quote>Operation and Maintenance</quote>, <quote>Procurement</quote>, and <quote>Revolving and Management Funds</quote> for replacement, through new procurement or repair of existing unserviceable equipment, of defense articles from the stocks of the Department of Defense, and for reimbursement for defense services of the Department of Defense and military education and training, provided to or identified for provision to the Government of Israel or to foreign countries that have provided support to Israel at the request of the United States: <proviso><italic>Provided further,</italic></proviso> That up to $13,414,432,000, to remain available until September 30, 2025, may be transferred to accounts under the headings <quote>Operation and Maintenance</quote>, <quote>Procurement</quote>, and <quote>Revolving and Management Funds</quote> for replacement, through new procurement or repair of existing unserviceable equipment, of defense articles from the stocks of the Department of Defense, and for reimbursement for defense services of the Department of Defense and military education and training, provided to or identified for provision to the Government of Ukraine or to foreign countries that have provided support to Ukraine at the request of the United States: <proviso><italic>Provided further,</italic></proviso> That up to $1,900,000,000, to remain available until September 30, 2025, may be transferred to accounts under the headings <quote>Operation and Maintenance</quote>, <quote>Procurement</quote>, and <quote>Revolving and Management Funds</quote> for replacement, through new procurement or repair of existing unserviceable equipment, of defense articles from the stocks of the Department of Defense, and for reimbursement for defense services of the Department of Defense and military education and training, provided to or identified for provision to the Government of Taiwan or to foreign countries that have provided support to Taiwan at the request of the United States: <proviso><italic>Provided further,</italic></proviso> That funds transferred pursuant to the preceding three provisos shall be merged with and available for the same purposes and for the same time period as the appropriations to which the funds are transferred: <proviso><italic>Provided further,</italic></proviso> That the Secretary of Defense shall notify the congressional defense committees of the details of such transfers not less than 15 days before any such transfer: <proviso><italic>Provided further,</italic></proviso> That upon a determination that all or part of the funds transferred from this appropriation are not necessary for the purposes provided herein, such amounts may be transferred back and merged with this appropriation: <proviso><italic>Provided further,</italic></proviso> That any transfer authority provided herein is in addition to any other transfer authority provided by law: <proviso><italic>Provided further,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. </text></appropriations-small><appropriations-major id="id6395d8662430429c8de5b174362b1636"><header>PROCUREMENT</header></appropriations-major><appropriations-intermediate id="ida5386fbeeda745ce9ad26bc9a3675a77"><header>Missile procurement, army</header><text display-inline="no-display-inline">For an additional amount for <quote>Missile Procurement, Army</quote>, $2,742,757,000, to remain available until September 30, 2026, to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. </text></appropriations-intermediate><appropriations-intermediate commented="no" id="id4fd8d139676541b4a9d4fbbd167487b5"><header>Procurement of ammunition, army</header><text display-inline="no-display-inline">For an additional amount for <quote>Procurement of Ammunition, Army</quote>, $6,414,300,000, to remain available until September 30, 2026, to respond to the situations in Israel and Ukraine and for related expenses: <proviso><italic>Provided,</italic></proviso> That of the total amount provided under this heading in this Act, $801,400,000 shall be to respond to the situation in Israel and for related expenses: <proviso><italic>Provided further,</italic></proviso> That of the total amount provided under this heading in this Act, $5,612,900,000 shall be to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided further,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-intermediate><appropriations-intermediate commented="no" id="idc62bf0d90e984f508cb2555bc89a430d"><header>Other procurement, army</header><text display-inline="no-display-inline">For an additional amount for <quote>Other Procurement, Army</quote>, $308,991,000, to remain available until September 30, 2026, to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. </text></appropriations-intermediate><appropriations-intermediate commented="no" id="id052ee1730cc042a89249885389285ecc"><header>Weapons procurement, navy</header><text display-inline="no-display-inline">For an additional amount for <quote>Weapons Procurement, Navy</quote>, $706,976,000, to remain available until September 30, 2026, to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. </text></appropriations-intermediate><appropriations-intermediate commented="no" id="id115d4362c0bb48dabf68dcac327a135f"><header>Shipbuilding and conversion, navy</header><text display-inline="no-display-inline">For an additional amount for <quote>Shipbuilding and Conversion, Navy</quote>, $2,155,000,000, to remain available until September 30, 2028, to support improvements to the submarine industrial base and for related expenses: <proviso><italic>Provided,</italic></proviso> That of the total amount provided under this heading in this Act, funds shall be available as follows:</text><paragraph id="idddf33dabb0a144cb8ff00e8447441c0f"><enum/><text>Columbia Class Submarine (AP), $1,955,000,000; and</text></paragraph><paragraph id="id0a47c10dc1334c3a92b7df47e8906ea5"><enum/><text>Virginia Class Submarine (AP), $200,000,000:</text></paragraph><continuation-text continuation-text-level="appropriations-intermediate"><proviso><italic>Provided further,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. </continuation-text></appropriations-intermediate><appropriations-intermediate commented="no" id="id0A3E3A5C8EE041B18DC80D745582F1DC"><header>Other procurement, navy</header><text display-inline="no-display-inline">For an additional amount for <quote>Other Procurement, Navy</quote>, $319,570,000, to remain available until September 30, 2026, to respond to the situation in Ukraine, to support improvements to the submarine industrial base, and for related expenses: <proviso><italic>Provided,</italic></proviso> That of the total amount provided under this heading in this Act, $26,000,000 shall be to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided further,</italic></proviso> That of the total amount provided under this heading in this Act, $293,570,000 shall be to support improvements to the submarine industrial base and for related expenses: <proviso><italic>Provided further,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. </text></appropriations-intermediate><appropriations-intermediate commented="no" id="id5c85f1550b4d4aedb2721eff6fef171e"><header>Procurement, marine corps</header><text display-inline="no-display-inline">For an additional amount for <quote>Procurement, Marine Corps</quote>, $212,443,000, to remain available until September 30, 2026, to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. </text></appropriations-intermediate><appropriations-intermediate commented="no" id="id550b5cdd777246b6b889db6adb92b07b"><header>Missile procurement, air force</header><text display-inline="no-display-inline">For an additional amount for <quote>Missile Procurement, Air Force</quote>, $366,001,000, to remain available until September 30, 2026, to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. </text></appropriations-intermediate><appropriations-intermediate commented="no" id="idf92536fdcad84f03bbc6001679bcbbce"><header>Other procurement, air force</header><text display-inline="no-display-inline">For an additional amount for <quote>Other Procurement, Air Force</quote>, $2,808,678,000, to remain available until September 30, 2026, to respond to the situation in Ukraine and for other expenses: <proviso><italic>Provided,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. </text></appropriations-intermediate><appropriations-intermediate commented="no" id="id2ae3c1b1bfff48c8978d8c490ad64804"><header>Procurement, defense-Wide</header><text display-inline="no-display-inline">For an additional amount for <quote>Procurement, Defense-Wide</quote>, $5,246,780,000, to remain available until September 30, 2026, to respond to the situations in Israel and Ukraine and for related expenses: <proviso><italic>Provided,</italic></proviso> That of the total amount provided under this heading in this Act, $4,000,000,000 shall be for the Secretary of Defense to provide to the Government of Israel for the procurement of the Iron Dome and David’s Sling defense systems to counter short-range rocket threats: <proviso><italic>Provided further,</italic></proviso> That of the total amount provided under this heading in this Act, $1,200,000,000 shall be for the Secretary of Defense to provide to the Government of Israel for the procurement of the Iron Beam defense system to counter short-range rocket threats: <proviso><italic>Provided further,</italic></proviso> That funds in the preceding provisos shall be transferred pursuant to an exchange of letters and are in addition to funds provided pursuant to the U.S.-Israel Iron Dome Procurement Agreement, as amended: <proviso><italic>Provided further,</italic></proviso> That nothing under this heading in this Act shall be construed to apply to amounts made available in prior appropriations Acts for the procurement of the Iron Dome and David's Sling defense systems or for the procurement of the Iron Beam defense system: <proviso><italic>Provided further,</italic></proviso> That of the total amount provided under this heading in this Act, $46,780,000 shall be to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided further,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. </text></appropriations-intermediate><appropriations-intermediate commented="no" id="id14429a8b3e254e7491a33c5abe6a485d"><header>Defense production act purchases</header><text display-inline="no-display-inline">For an additional amount for <quote>Defense Production Act Purchases</quote>, $331,200,000, to remain available until expended, for activities by the Department of Defense pursuant to sections 108, 301, 302, and 303 of the Defense Production Act of 1950 (<external-xref legal-doc="usc" parsable-cite="usc/50/4518">50 U.S.C. 4518</external-xref>, 4531, 4532, and 4533): <proviso><italic>Provided,</italic></proviso> That such amounts shall be obligated and expended by the Secretary of Defense as if delegated the necessary authorities conferred by the Defense Production Act of 1950: <proviso><italic>Provided further,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-intermediate><appropriations-major id="id23be08fb3083496e83cef39fd82c3278"><header>RESEARCH, DEVELOPMENT, TEST AND EVALUATION</header></appropriations-major><appropriations-intermediate id="id1f1672b538c94b6c80d19669551ae996"><header>Research, development, test and evaluation, army</header><text display-inline="no-display-inline">For an additional amount for <quote>Research, Development, Test and Evaluation, Army</quote>, $18,594,000, to remain available until September 30, 2025, to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. </text></appropriations-intermediate><appropriations-intermediate commented="no" id="ide319b271b1d14081972a74957ab82f5a"><header>Research, development, test and evaluation, navy</header><text display-inline="no-display-inline">For an additional amount for <quote>Research, Development, Test and Evaluation, Navy</quote>, $20,825,000, to remain available until September 30, 2025, to respond to the situation in Ukraine, to support improvements to the submarine industrial base, and for related expenses: <proviso><italic>Provided,</italic></proviso> That of the total amount provided under this heading in this Act, $13,825,000 shall be to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided further,</italic></proviso> That of the total amount provided under this heading in this Act, $7,000,000 shall be to support improvements to the submarine industrial base and for related expenses: <proviso><italic>Provided further,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-intermediate><appropriations-intermediate commented="no" id="idc10f12a8591241bb95b681eff72cd5ed"><header>Research, development, test and evaluation, air force</header><text display-inline="no-display-inline">For an additional amount for <quote>Research, Development, Test and Evaluation, Air Force</quote>, $406,834,000, to remain available until September 30, 2025, to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. </text></appropriations-intermediate><appropriations-intermediate commented="no" id="idd43d9ecf0da549a3847f27fcab66342c"><header>Research, development, test and evaluation, defense-Wide</header><text display-inline="no-display-inline">For an additional amount for <quote>Research, Development, Test and Evaluation, Defense-Wide</quote>, $194,125,000, to remain available until September 30, 2025, to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. </text></appropriations-intermediate><appropriations-major id="idca31957addca44ed8137c6d783282dfd"><header>OTHER DEPARTMENT OF DEFENSE PROGRAMS</header></appropriations-major><appropriations-intermediate id="id4999f03b3a62450b8dbbb9016fb5d778"><header>Office of the inspector general</header><text display-inline="no-display-inline">For an additional amount for <quote>Office of the Inspector General</quote>, $8,000,000, to remain available until December 31, 2024, which shall be for operation and maintenance of the Office of the Inspector General, including the Special Inspector General for Operation Atlantic Resolve, to carry out reviews of the activities of the Department of Defense to execute funds appropriated in this Act, including assistance provided to Ukraine: <proviso><italic>Provided,</italic></proviso> That the Inspector General of the Department of Defense shall provide to the congressional defense committees a briefing not later than 90 days after the date of enactment of this Act: <proviso><italic>Provided further,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. </text></appropriations-intermediate><appropriations-major id="id129f702d49364a8dac09ab3de4ed1d96"><header>RELATED AGENCIES</header></appropriations-major><appropriations-intermediate id="idfecf33f198814413b874736d9da0248d"><header>Intelligence community management account</header><text display-inline="no-display-inline">For an additional amount for <quote>Intelligence Community Management Account</quote>, $2,000,000, to remain available until September 30, 2024, to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-intermediate><appropriations-major id="idb42b79dbd83c4ee08959ac8af6167cce"><header>GENERAL PROVISIONS—THIS TITLE</header></appropriations-major><appropriations-small id="id35bf41447f5b49229fd982ab653e4779"><header>(INCLUDING TRANSFERS OF FUNDS)</header></appropriations-small><section id="id4a1a818eb9134d84a7632748bc8997f2"><enum>101.</enum><subsection commented="no" display-inline="yes-display-inline" id="idfc26eee9f96b420aa5728ed3fbb57523"><enum>(a)</enum><text>Upon the determination of the Secretary of Defense that such action is necessary in the national interest, the Secretary may, with the approval of the Director of the Office of Management and Budget, transfer up to $1,000,000,000 only between the appropriations or funds made available in this title to the Department of Defense to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided,</italic></proviso> That the Secretary shall notify the Congress promptly of each transfer made pursuant to the authority in this subsection: <proviso><italic>Provided further,</italic></proviso> That such authority is in addition to any transfer authority otherwise provided by law and is subject to the same terms and conditions as the authority provided in section 8005 of the Department of Defense Appropriations Act, 2023, or any similar provision in any subsequent Act making appropriations for the Department of Defense for Fiscal Year 2024, except for monetary limitations concerning the amount of authority available.</text></subsection><subsection id="id5cf9af674e3f4de4bd7e61eada22867c"><enum>(b)</enum><text>Upon the determination by the Director of National Intelligence that such action is necessary in the national interest, the Director may, with the approval of the Director of the Office of Management and Budget, transfer up to $250,000,000 only between the appropriations or funds made available in this title for the National Intelligence Program: <proviso><italic>Provided,</italic></proviso> That the Director of National Intelligence shall notify the Congress promptly of all transfers made pursuant to the authority in this subsection: <proviso><italic>Provided further,</italic></proviso> That such authority is in addition to any transfer authority otherwise provided by law and is subject to the same terms and conditions as the authority provided in section 8093 of the Department of Defense Appropriations Act, 2023, or any similar provision in any subsequent Act making appropriations for the Department of Defense for Fiscal Year 2024, except for monetary limitations concerning the amount of authority available. </text></subsection></section><section id="idd9c87d83d3464fe8b4d81029c859b9e2"><enum>102.</enum><text display-inline="yes-display-inline">Not later than 60 days after the date of enactment of this Act, the Secretary of Defense, in coordination with the Secretary of State, shall submit a report to the Committees on Appropriations, Armed Services, and Foreign Affairs of the House of Representatives and the Committees on Appropriations, Armed Services, and Foreign Relations of the Senate on measures being taken to account for United States defense articles designated for Ukraine since the February 24, 2022, Russian invasion of Ukraine, particularly measures with regard to such articles that require enhanced end-use monitoring; measures to ensure that such articles reach their intended recipients and are used for their intended purposes; and any other measures to promote accountability for the use of such articles: <proviso><italic>Provided,</italic></proviso> That such report shall include a description of any occurrences of articles not reaching their intended recipients or used for their intended purposes and a description of any remedies taken: <proviso><italic>Provided further,</italic></proviso> That such report shall be submitted in unclassified form, but may be accompanied by a classified annex. </text></section><section commented="no" display-inline="no-display-inline" section-type="subsequent-section" id="idca3e6bfbd73c4d45b82b8cfe565b569b"><enum>103.</enum><text display-inline="yes-display-inline">Not later than 30 days after the date of enactment of this Act, and every 30 days thereafter through fiscal year 2025, the Secretary of Defense, in coordination with the Secretary of State, shall provide a written report to the Committees on Appropriations, Armed Services, and Foreign Affairs of the House of Representatives and the Committees on Appropriations, Armed Services, and Foreign Relations of the Senate describing United States security assistance provided to Ukraine since the February 24, 2022, Russian invasion of Ukraine, including a comprehensive list of the defense articles and services provided to Ukraine and the associated authority and funding used to provide such articles and services: <proviso><italic>Provided,</italic></proviso> That such report shall be submitted in unclassified form, but may be accompanied by a classified annex. </text></section><section commented="no" display-inline="no-display-inline" section-type="subsequent-section" id="id203530451fc743b6a6d7d017acb17a80"><enum>104.</enum><text display-inline="yes-display-inline">For an additional amount for the Department of Defense, $2,440,000,000, to remain available until September 30, 2024, for transfer to military personnel accounts, operation and maintenance accounts, procurement accounts, research, development, test and evaluation accounts, and the Defense Working Capital Funds, in addition to amounts otherwise made available for such purpose, only for U.S. operations, force protection, deterrence, and the replacement of combat expenditures in the United States Central Command region: <proviso><italic>Provided,</italic></proviso> That none of the funds provided under this section may be obligated or expended until 30 days after the Secretary of Defense provides to the congressional defense committees an execution plan: <proviso><italic>Provided further,</italic></proviso> That not less than 15 days prior to any transfer of funds, the Secretary of Defense shall notify the congressional defense committees of the details of any such transfer: <proviso><italic>Provided further,</italic></proviso> That upon transfer, the funds shall be merged with and available for the same purposes, and for the same time period, as the appropriation to which transferred: <proviso><italic>Provided further,</italic></proviso> That any transfer authority provided herein is in addition to any other transfer authority provided by law: <proviso><italic>Provided further,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. </text></section><section commented="no" display-inline="no-display-inline" section-type="subsequent-section" id="idc3ef2c89d6624ec9a50876548d84a692"><enum>105.</enum><text display-inline="yes-display-inline">For an additional amount for the Department of Defense, $542,400,000, to remain available until September 30, 2024, for transfer to operation and maintenance accounts, procurement accounts, and research, development, test and evaluation accounts, in addition to amounts otherwise made available for such purpose, only for unfunded priorities of the United States Indo-Pacific Command for fiscal year 2024 (as submitted to Congress pursuant to section 1105 of title 31, United States Code): <proviso><italic>Provided,</italic></proviso> That none of the funds provided under this section may be obligated or expended until 30 days after the Secretary of Defense, through the Under Secretary of Defense (Comptroller), provides the Committees on Appropriations of the House of Representatives and the Senate a detailed execution plan for such funds: <proviso><italic>Provided further,</italic></proviso> That not less than 15 days prior to any transfer of funds, the Secretary of Defense shall notify the congressional defense committees of the details of any such transfer: <proviso><italic>Provided further,</italic></proviso> That upon transfer, the funds shall be merged with and available for the same purposes, and for the same time period, as the appropriation to which transferred: <proviso><italic>Provided further,</italic></proviso> That any transfer authority provided herein is in addition to any other transfer authority provided by law: <proviso><italic>Provided further,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. <pagebreak></pagebreak></text></section><enum>II</enum><header display-inline="no-display-inline">DEPARTMENT OF ENERGY</header><appropriations-major id="id62aafeae06b84cc1b216ba095ac90f2c"><header>ENERGY PROGRAMS</header></appropriations-major><appropriations-intermediate id="id4f0319ca2c9641c587905fc23711f9ff"><header>Science</header><text display-inline="no-display-inline">For an additional amount for <quote>Science</quote>, $98,000,000, to remain available until expended, for acquisition, distribution, and equipment for development and production of medical, stable, and radioactive isotopes: <proviso><italic>Provided,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. </text></appropriations-intermediate><appropriations-major id="ide600fe35705744c485af3986c698b65c"><header>ATOMIC ENERGY DEFENSE ACTIVITIES</header></appropriations-major><appropriations-major commented="no" id="id77bdd88b31d1480492191adc2dd13c4c"><header display-inline="yes-display-inline">NATIONAL NUCLEAR SECURITY ADMINISTRATION</header></appropriations-major><appropriations-intermediate id="id991b786365a447c5b811f3216346dd57"><header>Defense nuclear nonproliferation</header><text display-inline="no-display-inline">For an additional amount for <quote>Defense Nuclear Nonproliferation</quote>, $143,915,000, to remain available until September 30, 2025, to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. </text></appropriations-intermediate><appropriations-intermediate commented="no" id="id71cdfe2230224d92965bed575c470227"><header>Federal salaries and expenses</header><text display-inline="no-display-inline">For an additional amount for <quote>Federal Salaries and Expenses</quote>, $5,540,000, to remain available until September 30, 2025, to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. </text></appropriations-intermediate><appropriations-major id="id7c2048d7aadd4aa4aba89a7f8f5153f2"><header>GENERAL PROVISION—THIS TITLE</header></appropriations-major><appropriations-small id="idbb329e319bd341a89cd2ea0353ba8d4c"><header>(INCLUDING TRANSFER OF FUNDS)</header></appropriations-small><section id="idb48659bf56404e479e8e3e66e53bc768"><enum>201.</enum><subsection commented="no" display-inline="yes-display-inline" id="idc98f9efc40bd4b458d5ea81af460affd"><enum>(a)</enum><text>Of the unobligated balances from amounts previously appropriated under the heading <quote>Department of Energy—Energy Programs—Nuclear Energy</quote> in division J of the Infrastructure Investment and Jobs Act (<external-xref legal-doc="public-law" parsable-cite="pl/117/58">Public Law 117–58</external-xref>) that were made available for fiscal years 2022, 2023, and 2024, up to $2,720,000,000 shall be available, in addition to amounts otherwise available, for necessary expenses to carry out the Nuclear Fuel Security Act of 2023 (section 3131 of the National Defense Authorization Act for Fiscal Year 2024 (<external-xref legal-doc="public-law" parsable-cite="pl/118/31">Public Law 118–31</external-xref>)): <proviso><italic>Provided,</italic></proviso> That if insufficient unobligated balances are available from such fiscal year 2022, 2023, and 2024 amounts to fund a total amount for such purpose of up to $2,720,000,000, then up to $800,000,000 from amounts previously appropriated under the heading <quote>Department of Energy—Energy Programs—Nuclear Energy</quote> in division J of the Infrastructure Investment and Jobs Act (<external-xref legal-doc="public-law" parsable-cite="pl/117/58">Public Law 117–58</external-xref>) that are made available for fiscal year 2025, may be made available, in additional to amounts otherwise available, for such purpose to meet such total amount: <proviso><italic>Provided further,</italic></proviso> That amounts repurposed pursuant to this section may be transferred to <quote>Department of Energy—Energy Programs—American Energy Independence Fund</quote> in either fiscal year 2024 or fiscal year 2025: <proviso><italic>Provided further,</italic></proviso> That amounts repurposed or transferred by this section shall be subject to the same authorities and conditions as if such section were included in the Department of Energy title of the Energy and Water Development and Related Agencies Appropriations Act for fiscal year 2024: <proviso><italic>Provided further,</italic></proviso> That the Secretary of Energy may use the amounts repurposed, transferred, or otherwise made available pursuant to this section to enter into and perform such contracts, leases, cooperative agreements, or other similar transactions with public agencies and private organizations and persons, as authorized by section 646(a) of the Department of Energy Organization Act (<external-xref legal-doc="usc" parsable-cite="usc/42/7256">42 U.S.C. 7256(a)</external-xref>), for such periods of time and subject to such terms and conditions as the Secretary deems appropriate, without regard to section 161(u) of Atomic Energy Act of 1954 (<external-xref legal-doc="usc" parsable-cite="usc/42/2201">42 U.S.C. 2201(u)</external-xref>): <proviso><italic>Provided further,</italic></proviso> That notwithstanding <external-xref legal-doc="usc" parsable-cite="usc/31/3302">31 U.S.C. 3302</external-xref>, receipts from the sale or transfer of LEU and HALEU or from any other transaction in connection with the amounts repurposed, transferred, or otherwise made available pursuant to this section shall hereafter be credited to the <quote>American Energy Independence Fund</quote> as discretionary offsetting collections and shall be available, for the same purposes as funds repurposed or transferred pursuant to this section, to the extent and in the amounts provided in advance in appropriations Acts: <proviso><italic>Provided further,</italic></proviso> That receipts may hereafter be collected from transactions entered into pursuant to section 2001(a)(2)(F)(iii) of the Energy Act of 2020 (<external-xref legal-doc="usc" parsable-cite="usc/42/16281">42 U.S.C. 16281(a)(2)(F)(iii)</external-xref>) and, notwithstanding <external-xref legal-doc="usc" parsable-cite="usc/31/3302">31 U.S.C. 3302</external-xref>, receipts from any transaction entered into pursuant to section 2001(a)(2)(F)(ii) and (iii) of such Act (<external-xref legal-doc="usc" parsable-cite="usc/42/16281">42 U.S.C. 16281(a)(2)(F)(ii)</external-xref> and (iii)) shall hereafter be credited to the <quote>American Energy Independence Fund</quote> as discretionary offsetting collections and shall be available, for the same purposes as funds repurposed or transferred pursuant to this section, to the extent and in the amounts provided in advanced in appropriations Acts: <proviso><italic>Provided further,</italic></proviso> That the Secretary of Energy may use funds repurposed, transferred, or otherwise made available pursuant to this section for a commitment only if the full extent of the anticipated costs stemming from that commitment is recorded as an obligation at the time that the commitment is made and only to the extent that up-front obligation is recorded in full at that time: <proviso><italic>Provided further,</italic></proviso> That amounts repurposed or transferred pursuant to this section that were previously designated by the Congress as an emergency requirement pursuant to a concurrent resolution on the Budget are designated as an emergency requirement pursuant to section 4001(a)(1) of S. Con. Res. 14 (117th Congress), the concurrent resolution on the budget for fiscal year 2022, and to legislation establishing fiscal year 2024 budget enforcement in the House of Representatives.</text></subsection><subsection id="id697831a261f8474487dfc07880c70121"><enum>(b)</enum><text>Amounts may not be repurposed or transferred pursuant to this section until a law is enacted or administrative action is taken to prohibit or limit importation of LEU and HALEU from the Russian Federation or by a Russian entity into the United States.</text></subsection><subsection id="id324aee30c7d94cfe9ccdba8289a2cedb"><enum>(c)</enum><text>The Nuclear Fuel Security Act of 2023 (section 3131 of the National Defense Authorization Act for Fiscal Year 2024 (<external-xref legal-doc="public-law" parsable-cite="pl/118/31">Public Law 118–31</external-xref>)) is amended—</text><paragraph id="idb69695c5294942509b520117c3ca5267"><enum>(1)</enum><text>in subsections (f)(1)(B)(i) and (h)(4)(B)(i) to read as follows:</text><quoted-block style="OLC" display-inline="no-display-inline" id="idfd6ecbb558184e7a9cf5427e6b831aad" changed="added" reported-display-style="italic"><clause id="id6a65c2122d5b421d8b394a21dc07e57d"><enum>(i)</enum><text>may not make commitments under this subsection (including cooperative agreements (used in accordance with section 6305 of title 31, United States Code), purchase agreements, guarantees, leases, service contracts, or any other type of commitment) for the purchase or other acquisition of HALEU or LEU unless funds are specifically provided for those purposes in advance in appropriations Acts enacted after the date of enactment of this Act; and</text></clause><after-quoted-block>; and</after-quoted-block></quoted-block></paragraph><paragraph id="id16752cf71216407fa61637484358b14a"><enum>(2)</enum><text>in subjection (j) to read as follows:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id3ef842707de74545a91edd0d70772437" changed="added" reported-display-style="italic"><subsection id="idab2623f1fef44a068e1ed6a48323250e"><enum>(j)</enum><header>Reasonable compensation</header><text>In carrying out activities under this section, the Secretary shall ensure that any LEU and HALEU made available by the Secretary under 1 or more of the Programs is subject to reasonable compensation, taking into account the fair market value of the LEU or HALEU and the purposes of this section.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block><pagebreak></pagebreak></paragraph></subsection></section><enum>III</enum><header display-inline="no-display-inline">DEPARTMENT OF HOMELAND SECURITY</header><appropriations-major id="id4e6c0980e0964bf3a9adc838104d9250"><header>PROTECTION, PREPAREDNESS, RESPONSE, AND RECOVERY</header></appropriations-major><appropriations-intermediate id="id42882a9468d749b69542f95409a6e740"><header>Federal emergency management agency</header></appropriations-intermediate><appropriations-small id="idcfb0727266c247868e086207e1f29a69"><header>OPERATIONS AND SUPPORT</header><text display-inline="no-display-inline">For an additional amount for <quote>Federal Emergency Management Agency—Operations and Support</quote>, $10,000,000, to remain available until September 30, 2027, for necessary expenses related to the administration of nonprofit security grants: <proviso><italic>Provided,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. </text></appropriations-small><appropriations-small commented="no" id="id7b46660aa6de459c9e0bc76a9ebe3fda"><header>FEDERAL ASSISTANCE</header><text display-inline="no-display-inline">For an additional amount for <quote>Federal Emergency Management Agency—Federal Assistance</quote>, $390,000,000, of which $160,000,000 shall remain available until September 30, 2024, and $230,000,000 shall remain available until September 30, 2026, for Nonprofit Security Grant Program under section 2009 of the Homeland Security Act of 2002 (<external-xref legal-doc="usc" parsable-cite="usc/6/609a">6 U.S.C. 609a</external-xref>) for eligible nonprofit organizations to prevent, prepare for, protect against, and respond to acts of terrorism or other threats: <proviso><italic>Provided,</italic></proviso> That the Administrator of the Federal Emergency Management Agency shall make programmatic adjustments as necessary to expedite the disbursement of, and provide flexibility in the use of, amounts made available under this heading in this Act: <proviso><italic>Provided further,</italic></proviso> That notwithstanding any provision of <external-xref legal-doc="usc" parsable-cite="usc/6/609a">6 U.S.C. 609a</external-xref>, and in addition to amounts available under <external-xref legal-doc="usc" parsable-cite="usc/6/609a">6 U.S.C. 609a(c)(2)</external-xref>, the Administrator of the Federal Emergency Management Agency may permit a State to use up to two percent of a grant awarded under this heading in this Act to provide outreach and technical assistance to eligible nonprofit organizations to assist them with applying for Nonprofit Security Grant Program awards under this heading in this Act: <proviso><italic>Provided further,</italic></proviso> That such outreach and technical assistance should prioritize rural and underserved communities and nonprofit organizations that are traditionally underrepresented in the Program: <proviso><italic>Provided further,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. <pagebreak></pagebreak></text></appropriations-small><enum>IV</enum><header display-inline="no-display-inline">DEPARTMENT OF HEALTH AND HUMAN SERVICES</header><appropriations-intermediate id="id6b2fffd6b4b74a3581fd345a57835267"><header>Administration for children and families</header></appropriations-intermediate><appropriations-small id="idf9ad1e54d1a2430e93e28d841c0daba1"><header>REFUGEE AND ENTRANT ASSISTANCE</header><text display-inline="no-display-inline">For an additional amount for <quote>Refugee and Entrant Assistance</quote>, $481,000,000, to remain available until September 30, 2025, for refugee and entrant assistance activities authorized by section 414 of the Immigration and Nationality Act and section 501 of the Refugee Education Assistance Act of 1980: <proviso><italic>Provided,</italic></proviso> That amounts made available under this heading in this Act may be used for grants or contracts with qualified organizations, including nonprofit entities, to provide culturally and linguistically appropriate services, including wraparound services, housing assistance, medical assistance, legal assistance, and case management assistance: <proviso><italic>Provided further,</italic></proviso> That amounts made available under this heading in this Act may be used by the Director of the Office of Refugee Resettlement (Director) to issue awards or supplement awards previously made by the Director: <proviso><italic>Provided further,</italic></proviso> That the Director, in carrying out section 412(c)(1)(A) of the Immigration and Nationality Act (<external-xref legal-doc="usc" parsable-cite="usc/8/1552">8 U.S.C. 1552(c)(1)(A)</external-xref>) with amounts made available under this heading in this Act, may allocate such amounts among the States in a manner that accounts for the most current data available: <proviso><italic>Provided further,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. </text></appropriations-small><appropriations-major id="id00fff4724d00497489fc101cc5bbe2b4"><header>GENERAL PROVISION—THIS TITLE</header></appropriations-major><section id="id80f4112ebb9f4c868e4fa566b34acda7"><enum>401.</enum><text>Section 401(a)(1)(A) of the Additional Ukraine Supplemental Appropriations Act, 2022 (<external-xref legal-doc="public-law" parsable-cite="pl/117/128">Public Law 117–128</external-xref>) is amended by striking <quote>September 30, 2023</quote> and inserting <quote>September 30, 2024</quote>: <proviso><italic>Provided,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. <pagebreak></pagebreak></text></section><enum>V</enum><header display-inline="no-display-inline">DEPARTMENT OF DEFENSE</header><appropriations-intermediate id="id0235c6b3430944adbb849bffc3f52b4b"><header>Military construction, navy and marine corps</header><text display-inline="no-display-inline">For an additional amount for <quote>Military Construction, Navy and Marine Corps</quote>, $281,914,000, to remain available until September 30, 2028, to support improvements to the submarine industrial base and for related expenses: <proviso><italic>Provided,</italic></proviso> That not later than 60 days after the date of enactment of this Act, the Secretary of the Navy, or their designee, shall submit to the Committees on Appropriations of the House of Representatives and the Senate an expenditure plan for funds provided under this heading in this Act: <proviso><italic>Provided further,</italic></proviso> That such funds may be obligated or expended for planning and design and military construction projects not otherwise authorized by law: <proviso><italic>Provided further,</italic></proviso> That such amount is designated by the Congress as an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.<pagebreak></pagebreak></text></appropriations-intermediate><enum>VI</enum><header display-inline="no-display-inline">DEPARTMENT OF STATE AND RELATED AGENCY</header><appropriations-major id="id862dc45894964b8da51d711ea958cf07"><header>DEPARTMENT OF STATE</header></appropriations-major><appropriations-intermediate id="idcf16feb0c32b4c60b65d8594ac8477a8"><header>Administration of foreign affairs</header></appropriations-intermediate><appropriations-small id="idefb3a5aa7ee1442386d5ba15959c6a29"><header>DIPLOMATIC PROGRAMS</header><text display-inline="no-display-inline">For an additional amount for <quote>Diplomatic Programs</quote>, $210,000,000, to remain available until September 30, 2025, to respond to the situations in Israel and Ukraine and areas and countries impacted by the situations in Israel and Ukraine: <proviso><italic>Provided,</italic></proviso> That of the total amount provided under this heading in this Act, $100,000,000, to remain available until expended, shall be for Worldwide Security Protection, including to respond to the situation in Israel and areas impacted by the situation in Israel: <proviso><italic>Provided further,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. </text></appropriations-small><appropriations-small commented="no" id="idf922d225134849509eeeab74c4e84e56"><header>OFFICE OF INSPECTOR GENERAL</header><text display-inline="no-display-inline">For an additional amount for <quote>Office of Inspector General</quote>, $12,000,000, to remain available until September 30, 2025: <proviso><italic>Provided,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. </text></appropriations-small><appropriations-small commented="no" id="idf1934d93e7d844a29b7ea97b0052b42e"><header>EMERGENCIES IN THE DIPLOMATIC AND CONSULAR SERVICE</header><text display-inline="no-display-inline">For an additional amount for <quote>Emergencies in the Diplomatic and Consular Service</quote>, $50,000,000, to remain available until expended, to meet unforeseen emergencies arising in the Diplomatic and Consular Service, as authorized: <proviso><italic>Provided,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-small><appropriations-major id="id91eb29b8358448b683a50a8caa6b9e31"><header>UNITED STATES AGENCY FOR INTERNATIONAL DEVELOPMENT</header></appropriations-major><appropriations-intermediate id="id255be1e54d9d4757884f24b8ceca2c1c"><header>Funds appropriated to the president</header></appropriations-intermediate><appropriations-small id="id46acd80d041345eba28c14948465017b"><header>OPERATING EXPENSES</header><text display-inline="no-display-inline">For an additional amount for <quote>Operating Expenses</quote>, $39,000,000, to remain available until September 30, 2025, to respond to the situations in Israel and Ukraine and countries impacted by the situations in Israel and Ukraine: <proviso><italic>Provided,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. </text></appropriations-small><appropriations-small commented="no" id="ida20e8f94140d4c20bc33e34d8a4f09c9"><header>OFFICE OF INSPECTOR GENERAL</header><text display-inline="no-display-inline">For an additional amount for <quote>Office of Inspector General</quote>, $13,000,000, to remain available until September 30, 2025: <proviso><italic>Provided,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. </text></appropriations-small><appropriations-major id="idd5f19949a9cf40eaafa8f11f2f9d2088"><header>BILATERAL ECONOMIC ASSISTANCE</header></appropriations-major><appropriations-intermediate id="id4a1a78d370f54d449a4553ce0f6f5e7b"><header>Funds appropriated to the president</header></appropriations-intermediate><appropriations-small id="id87b3d23c56324c1fa82e8f54339dad0d"><header>INTERNATIONAL DISASTER ASSISTANCE</header><text display-inline="no-display-inline">For an additional amount for <quote>International Disaster Assistance</quote>, $5,655,000,000, to remain available until expended, to address humanitarian needs in response to the situations in Israel and Ukraine, including the provision of emergency food and shelter, and for assistance for other vulnerable populations and communities: <proviso><italic>Provided,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. </text></appropriations-small><appropriations-small commented="no" id="idd09ef5af9f864342ab80abbeb572b034"><header>TRANSITION INITIATIVES</header><text display-inline="no-display-inline">For an additional amount for <quote>Transition Initiatives</quote>, $25,000,000, to remain available until expended, for assistance for Ukraine and countries impacted by the situation in Ukraine: <proviso><italic>Provided,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. </text></appropriations-small><appropriations-small commented="no" id="id3ae8e9cc60d14f75848b746c41b69ebb"><header>ECONOMIC SUPPORT FUND</header><text display-inline="no-display-inline">For an additional amount for <quote>Economic Support Fund</quote>, $7,899,000,000, to remain available until September 30, 2025: <proviso><italic>Provided,</italic></proviso> That of the total amount provided under this heading in this Act, $7,849,000,000 shall be for assistance for Ukraine, which may include budget support and which may be made available notwithstanding any other provision of law that restricts assistance to foreign countries: <proviso><italic>Provided further,</italic></proviso> That none of the funds made available for budget support pursuant to the preceding proviso may be made available for the reimbursement of pensions: <proviso><italic>Provided further,</italic></proviso> That of the total amount provided under this heading in this Act, $50,000,000 shall be to prevent and respond to food insecurity: <proviso><italic>Provided further,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. </text></appropriations-small><appropriations-small id="idf3315e03f2134847950445a67b9f49fe"><header>ASSISTANCE FOR EUROPE, EURASIA AND CENTRAL ASIA</header><text display-inline="no-display-inline">For an additional amount for <quote>Assistance for Europe, Eurasia and Central Asia</quote>, $1,575,000,000, to remain available until September 30, 2025, for assistance and related programs for Ukraine and other countries identified in section 3 of the FREEDOM Support Act (<external-xref legal-doc="usc" parsable-cite="usc/22/5801">22 U.S.C. 5801</external-xref>) and section 3(c) of the Support for East European Democracy (SEED) Act of 1989 (<external-xref legal-doc="usc" parsable-cite="usc/22/5402">22 U.S.C. 5402(c)</external-xref>): <proviso><italic>Provided,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. </text></appropriations-small><appropriations-intermediate id="id947413e8780d4e61bd8c2c9d15640a1e"><header>Department of state</header></appropriations-intermediate><appropriations-small id="id0e8e404ed1fd48cfb908f5ebbf86e95c"><header>MIGRATION AND REFUGEE ASSISTANCE</header><text display-inline="no-display-inline">For an additional amount for <quote>Migration and Refugee Assistance</quote>, $3,495,000,000, to remain available until expended, to address humanitarian needs and assist refugees in response to the situations in Israel and Ukraine, and for assistance for other vulnerable populations and communities: <proviso><italic>Provided,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-small><appropriations-major id="idc3535d8bde9141c28691c2164c4a1694"><header>INTERNATIONAL SECURITY ASSISTANCE</header></appropriations-major><appropriations-intermediate id="id46788358fecd4067b5d91661d2f6d243"><header>Department of state</header></appropriations-intermediate><appropriations-small id="idf8163ffff34d4443bacdc3b78f10a344"><header>INTERNATIONAL NARCOTICS CONTROL AND LAW ENFORCEMENT</header><text display-inline="no-display-inline">For an additional amount for <quote>International Narcotics Control and Law Enforcement</quote>, $375,000,000, to remain available until September 30, 2025: <proviso><italic>Provided,</italic></proviso> That of the total amount provided under this heading in this Act, $300,000,000 shall be for assistance for Ukraine and countries impacted by the situation in Ukraine: <proviso><italic>Provided further,</italic></proviso> That funds made available in the preceding proviso may be made available to support the State Border Guard Service of Ukraine and National Police of Ukraine, including units supporting or under the command of the Armed Forces of Ukraine: <proviso><italic>Provided further,</italic></proviso> That of the total amount provided under this heading in this Act, $75,000,000 shall be for assistance for the Middle East, following consultation with the appropriate congressional committees, including to enhance law enforcement capabilities, counter terrorism, combat narcotics trafficking, and meet other critical partner requirements: <proviso><italic>Provided further,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. </text></appropriations-small><appropriations-small id="id7d1f9fa43a3746529fc651a0eb441fdb"><header>NONPROLIFERATION, ANTI-TERRORISM, DEMINING AND RELATED PROGRAMS</header><text display-inline="no-display-inline">For an additional amount for <quote>Nonproliferation, Anti-terrorism, Demining and Related Programs</quote>, $100,000,000, to remain available until September 30, 2025, for assistance for Ukraine and countries impacted by the situation in Ukraine: <proviso><italic>Provided,</italic></proviso> That not later than 60 days after the date of enactment of this Act, the Secretary of State shall consult with the Committees on Appropriations on the prioritization of demining efforts and how such efforts will be coordinated with development activities: <proviso><italic>Provided further,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. </text></appropriations-small><appropriations-small commented="no" id="id877fd1a0d1b74f25ab77a83b9f94ecd8"><header>PEACEKEEPING OPERATIONS</header><text display-inline="no-display-inline">For an additional amount for <quote>Peacekeeping Operations</quote>, $10,000,000, to remain available until September 30, 2025, for a United States contribution to the Multinational Force and Observers mission in the Sinai to enhance force protection capabilities: <proviso><italic>Provided,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. </text></appropriations-small><appropriations-intermediate id="id17574836daf344fcaba8e7f543e8e3bc"><header>Funds appropriated to the president</header></appropriations-intermediate><appropriations-small id="id94b9700df4df4324b032609048139002"><header>FOREIGN MILITARY FINANCING PROGRAM</header><text display-inline="no-display-inline">For an additional amount for <quote>Foreign Military Financing Program</quote>, $7,100,000,000, to remain available until September 30, 2025: <proviso><italic>Provided,</italic></proviso> That of the total amount provided under this heading in this Act, $3,500,000,000 shall be for assistance for Israel and for related expenses: <proviso><italic>Provided further,</italic></proviso> That to the extent that the Government of Israel requests that funds be used for such purposes, grants made available for Israel under this heading in this Act shall, as agreed by the United States and Israel, be available for advanced weapons systems, of which up to $769,300,000 may be available for the procurement in Israel of defense articles and defense services: <proviso><italic>Provided further,</italic></proviso> That the limitation in the preceding proviso may be exceeded, if agreed by the United States and Israel, following consultation with the Committees on Appropriations: <proviso><italic>Provided further,</italic></proviso> That any congressional notification requirement applicable to funds made available under this heading in this Act for Israel may be waived if the Secretary of State determines that to do so is in the national security interest of the United States: <proviso><italic>Provided further,</italic></proviso> That of the total amount provided under this heading in this Act, $2,000,000,000 shall be for assistance for the Indo-Pacific region and for related expenses: <proviso><italic>Provided further,</italic></proviso> That of the total amount provided under this heading in this Act, $1,600,000,000 shall be for assistance for Ukraine and countries impacted by the situation in Ukraine and for related expenses: <proviso><italic>Provided further,</italic></proviso> That amounts made available under this heading in this Act and unobligated balances of amounts made available under this heading in Acts making appropriations for the Department of State, foreign operations, and related programs for fiscal year 2024 and prior fiscal years shall be available for the cost of loans and loan guarantees as authorized by section 2606 of the Ukraine Supplemental Appropriations Act, 2022 (division N of <external-xref legal-doc="public-law" parsable-cite="pl/117/103">Public Law 117–103</external-xref>), subject to the terms and conditions provided in such section, or as otherwise authorized by law: <proviso><italic>Provided further,</italic></proviso> That loan guarantees made using amounts described in the preceding proviso for loans financed by the Federal Financing Bank may be provided notwithstanding any provision of law limiting the percentage of loan principal that may be guaranteed: <proviso><italic>Provided further,</italic></proviso> That up to $5,000,000 of funds made available under this heading in this Act, in addition to funds otherwise available for such purposes, may be used by the Department of State for necessary expenses for the general costs of administering military assistance and sales, including management and oversight of such programs and activities: <proviso><italic>Provided further,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. </text></appropriations-small><appropriations-major id="id7a48401c37f64ba2b3b0076b6c10f921"><header>INTERNATIONAL ASSISTANCE PROGRAMS</header></appropriations-major><appropriations-intermediate id="id1268eede951547c382b2778b9f1517df"><header>Multilateral assistance</header></appropriations-intermediate><appropriations-small commented="no" id="idfc4eba3960e54bf88b7ce6ef24716e8c"><header>CONTRIBUTION TO THE INTERNATIONAL DEVELOPMENT ASSOCIATION</header><text display-inline="no-display-inline">For an additional amount for <quote>Contribution to the International Development Association</quote>, $250,000,000, to remain available until expended, which shall be made available for a contribution to the International Development Association Special Program to Enhance Crisis Response Window: <proviso><italic>Provided,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. </text></appropriations-small><appropriations-major id="idb04b6370762a45f18c480cc38f82fc20"><header>GENERAL PROVISIONS—THIS TITLE</header></appropriations-major><appropriations-small id="ida2cea9533d60457da8b34a4dabc358f3"><header>(INCLUDING TRANSFERS OF FUNDS)</header></appropriations-small><section id="idc41605d4cfb94004b5a15a6acdc40199"><enum>601.</enum><text display-inline="yes-display-inline">During fiscal year 2024, up to $250,000,000 of funds deposited in the Consular and Border Security Programs account in any fiscal year that are available for obligation may be transferred to, and merged with, funds appropriated by any Act making appropriations for the Department of State, foreign operations, and related programs under the headings <quote>Diplomatic Programs</quote> (including for Worldwide Security Protection) and <quote>Emergencies in the Diplomatic and Consular Service</quote> for emergency evacuations or to prevent or respond to security situations and related requirements: <proviso><italic>Provided,</italic></proviso> That such transfer authority is in addition to any other transfer authority provided by law, and any such transfers are subject to prior consultation with, and the regular notification procedures of, the Committees on Appropriations. </text></section><section commented="no" display-inline="no-display-inline" section-type="subsequent-section" id="id4b8651e1d7304fe7ac8be2c8adc2204f"><enum>602.</enum><text display-inline="yes-display-inline">During fiscal year 2024, section 506(a)(1) of the Foreign Assistance Act of 1961 (<external-xref legal-doc="usc" parsable-cite="usc/22/2318">22 U.S.C. 2318(a)(1)</external-xref>) shall be applied by substituting <quote>$7,800,000,000</quote> for <quote>$100,000,000</quote>. </text></section><section commented="no" display-inline="no-display-inline" section-type="subsequent-section" id="id765b4901ffed4f85ad23e89de890bb2f"><enum>603.</enum><text display-inline="yes-display-inline">During fiscal year 2024, section 506(a)(2)(B) of the Foreign Assistance Act of 1961 (<external-xref legal-doc="usc" parsable-cite="usc/22/2318">22 U.S.C. 2318(a)(2)(B)</external-xref>) shall be applied by substituting <quote>$400,000,000</quote> for <quote>$200,000,000</quote> in the matter preceding clause (i), and by substituting <quote>$150,000,000</quote> for <quote>$75,000,000</quote> in clause (i). </text></section><section commented="no" display-inline="no-display-inline" section-type="subsequent-section" id="id925ae0c9f1f8476da1477ef15fc1658b"><enum>604.</enum><text display-inline="yes-display-inline">During fiscal year 2024, section 552(c)(2) of the Foreign Assistance Act of 1961 (<external-xref legal-doc="usc" parsable-cite="usc/22/2348a">22 U.S.C. 2348a(c)(2)</external-xref>) shall be applied by substituting <quote>$50,000,000</quote> for <quote>$25,000,000</quote>. </text></section><section commented="no" display-inline="no-display-inline" section-type="subsequent-section" id="id3eca8dd849fe4868976783962fcf42af"><enum>605.</enum><text display-inline="yes-display-inline">Section 12001 of the Department of Defense Appropriations Act, 2005 (<external-xref legal-doc="public-law" parsable-cite="pl/108/287">Public Law 108–287</external-xref>) is amended as follows:</text><paragraph id="idffe1e8f7a37a4407aa9aa6ae2b4034d9" commented="no"><enum>(1)</enum><text display-inline="yes-display-inline">In paragraph (2) of subsection (a), by striking <quote>armor</quote> and all that follows through the end of the paragraph and inserting <quote>defense articles that are in the inventory of the Department of Defense as of the date of transfer, are intended for use as reserve stocks for Israel, and are located in a stockpile for Israel as of the date of transfer</quote>.</text></paragraph><paragraph id="idb82f2a9a962a48638c029447276ca95f" commented="no"><enum>(2)</enum><text>In subsection (b), by striking <quote>at least equal to the fair market value of the items transferred</quote> and inserting <quote>in an amount to be determined by the Secretary of Defense</quote>.</text></paragraph><paragraph id="id36223c86c60e470ca82466dc3e2a004e" commented="no"><enum>(3)</enum><text>In subsection (c), by inserting before the comma in the first sentence the following: <quote>, or as far in advance of such transfer as is practicable as determined by the President on a case-by-case basis during extraordinary circumstances impacting the national security of the United States</quote>. </text></paragraph></section><section id="idf82650579a594c6fbe86c40d97945751" commented="no"><enum>606.</enum><text display-inline="yes-display-inline">For fiscal year 2024, section 514(b) of the Foreign Assistance Act of 1961 (<external-xref legal-doc="usc" parsable-cite="usc/22/2321h">22 U.S.C. 2321h(b)</external-xref>) shall not apply to defense articles to be set aside, earmarked, reserved, or intended for use as reserve stocks in stockpiles in the State of Israel. </text></section><section commented="no" display-inline="no-display-inline" section-type="subsequent-section" id="iddef52bc9fb604c7885e4bc7eeb118714"><enum>607.</enum><text display-inline="yes-display-inline">Unobligated balances from amounts appropriated in prior Acts under the heading <quote>Multilateral Assistance—International Financial Institutions—Contributions to the International Monetary Fund Facilities and Trust Funds</quote> shall be available to cover the cost, as defined in section 502 of the Congressional Budget Act of 1974 (<external-xref legal-doc="usc" parsable-cite="usc/2/661a">2 U.S.C. 661a</external-xref>), of loans made by the Secretary of the Treasury only to the Poverty Reduction and Growth Trust of the International Monetary Fund, following consultation with the appropriate congressional committees: <proviso><italic>Provided,</italic></proviso> That such funds shall be available to subsidize gross obligations for the principal amount of direct loans not to exceed $21,000,000,000 in the aggregate, and the Secretary of the Treasury is authorized to make such loans. </text></section><section commented="no" display-inline="no-display-inline" section-type="subsequent-section" id="id480c111131a34656a2afc643af062c5a"><enum>608.</enum><text display-inline="yes-display-inline">Section 17(a)(6) of the Bretton Woods Agreements Act (<external-xref legal-doc="usc" parsable-cite="usc/22/286e-2">22 U.S.C. 286e–2(a)(6)</external-xref>) is amended by striking <quote>December 31, 2025</quote> and inserting <quote>December 31, 2030</quote>.</text></section><section commented="no" display-inline="no-display-inline" section-type="subsequent-section" id="ida56263e7dcd24f63bb02051a19c9c1f1"><enum>609.</enum><subsection commented="no" display-inline="yes-display-inline" id="id912496a2738c4172a22eaf3a691b01c2"><enum>(a)</enum><text display-inline="yes-display-inline">Funds appropriated by this Act under the headings <quote>International Disaster Assistance</quote> and <quote>Migration and Refugee Assistance</quote> may be transferred to, and merged with, funds appropriated by this Act under such headings.</text></subsection><subsection id="id6da2862a02b5402f9b68a677471235e1"><enum>(b)</enum><text>Funds appropriated by this Act under the headings <quote>Economic Support Fund</quote> and <quote>Assistance for Europe, Eurasia and Central Asia</quote> to respond to the situation in Ukraine and in countries impacted by the situation in Ukraine may be transferred to, and merged with, funds made available under the headings <quote>United States International Development Finance Corporation—Corporate Capital Account</quote>, <quote>United States International Development Finance Corporation—Program Account</quote>, <quote>Export-Import Bank of the United States—Program Account</quote>, and <quote>Trade and Development Agency</quote> for such purpose.</text></subsection><subsection id="ida08f7c87902a45a5b2f51e86c68d1a40"><enum>(c)</enum><text>Funds appropriated by this Act under the heading <quote>International Narcotics Control and Law Enforcement</quote> for assistance for countries in the Middle East may be transferred to, and merged with, funds appropriated by this Act under the headings <quote>Nonproliferation, Anti-terrorism, Demining and Related Programs</quote>, <quote>Peacekeeping Operations</quote>, and <quote>Foreign Military Financing Program</quote> for such purpose. </text></subsection><subsection id="id663eea69dbec4af49b76fb7afb3a2acb"><enum>(d)</enum><text>The transfer authorities provided by this section are in addition to any other transfer authority provided by law, and are subject to prior consultation with, and the regular notification procedures of, the Committees on Appropriations.</text></subsection><subsection id="idc3029e90e1ab40f98b9218c49a4aade6"><enum>(e)</enum><text>Upon a determination that all or part of the funds transferred pursuant to the authorities provided by this section are not necessary for such purposes, such amounts may be transferred back to such appropriations. </text></subsection></section><section id="idc8d816a90232489eac86b7e36392cf76"><enum>610.</enum><text display-inline="yes-display-inline">Section 1705 of the Additional Ukraine Supplemental Appropriations Act, 2023 (division M of <external-xref legal-doc="public-law" parsable-cite="pl/117/328">Public Law 117–328</external-xref>) shall apply to funds appropriated by this Act under the heading <quote>Economic Support Fund</quote> for assistance for Ukraine. </text></section><section commented="no" display-inline="no-display-inline" section-type="subsequent-section" id="id50ba638cf5ff48d3860e197c4e0813fb"><enum>611.</enum><text display-inline="yes-display-inline">None of the funds appropriated or otherwise made available by this title in this Act may be made available for assistance for the Governments of the Russian Federation or Belarus, including entities owned or controlled by such Governments. </text></section><section commented="no" display-inline="no-display-inline" section-type="subsequent-section" id="id27ad88e5860a454c83207032c3d3749e"><enum>612.</enum><subsection commented="no" display-inline="yes-display-inline" id="id8dcdb8b9647748218c1c6539565c7576"><enum>(a)</enum><text display-inline="yes-display-inline">Section 2606 of the Ukraine Supplemental Appropriations Act, 2022 (division N of <external-xref legal-doc="public-law" parsable-cite="pl/117/103">Public Law 117–103</external-xref>) is amended as follows:</text><paragraph id="idc2e7b5b88e9043dc8234085c7a2d35f8"><enum>(1)</enum><text>in subsection (a), by striking <quote>and North Atlantic Treaty Organization (NATO) allies</quote> and inserting <quote>, North Atlantic Treaty Organization (NATO) allies, major non-NATO allies, and the Indo-Pacific region</quote>; by striking <quote>$4,000,000,000</quote> and inserting <quote>$8,000,000,000</quote>; and by striking <quote>, except that such rate may not be less than the prevailing interest rate on marketable Treasury securities of similar maturity</quote>; and</text></paragraph><paragraph id="id4c78ebd9d48f4008a331a62916ac7bbb"><enum>(2)</enum><text>in subsection (b), by striking <quote>and NATO allies</quote> and inserting <quote>, NATO allies, major non-NATO allies, and the Indo-Pacific region</quote>; by striking <quote>$4,000,000,000</quote> and inserting <quote>$8,000,000,000</quote>; and by inserting at the end of the second proviso <quote>except for guarantees of loans by the Federal Financing Bank</quote>.</text></paragraph></subsection><subsection id="idb0fc353dfa524b03a0c2af7abde0cb16"><enum>(b)</enum><text>Funds made available for the costs of direct loans and loan guarantees for major non-NATO allies and the Indo-Pacific region pursuant to section 2606 of division N of <external-xref legal-doc="public-law" parsable-cite="pl/117/103">Public Law 117–103</external-xref>, as amended by subsection (a), may only be made available from funds appropriated by this Act under the heading <quote>Foreign Military Financing Program</quote> and available balances from under such heading in prior Acts making appropriations for the Department of State, foreign operations, and related programs: <proviso><italic>Provided,</italic></proviso> That such funds may only be made available if the Secretary of State certifies and reports to the appropriate congressional committees, not less than 15 days prior to the obligation of such funds, that such direct loan or loan guarantee is in the national security interest of the United States, is being provided in response to exigent circumstances, is addressing a mutually agreed upon emergency requirement of the recipient country, and the recipient country has a plan to repay such loan: <proviso><italic>Provided further,</italic></proviso> That not less than 60 days after the date of enactment of this Act, the Secretary of State shall consult with such committees on the implementation of this subsection. </text></subsection><subsection commented="no" display-inline="no-display-inline" id="id44c8b818bf524c19af6491f141870bda"><enum>(c)</enum><text display-inline="yes-display-inline">Amounts repurposed pursuant to this section that were previously designated by the Congress as an emergency requirement pursuant to a concurrent resolution on the Budget are designated as an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. </text></subsection></section><section id="id61169eefab874060902e4d714c988608"><enum>613.</enum><text display-inline="yes-display-inline">Funds appropriated under the headings <quote>Economic Support Fund</quote> and <quote>Assistance for Europe, Eurasia and Central Asia</quote> in this title in this Act may be made available as contributions, following consultation with the Committees on Appropriations. </text></section><section commented="no" display-inline="no-display-inline" section-type="subsequent-section" id="id6aa12f2d2d194c0089c852326d2a2fee"><enum>614.</enum><text display-inline="yes-display-inline">None of the funds appropriated or otherwise made available by this Act and prior Acts making appropriations for the Department of State, foreign operations, and related programs may be made available for a contribution, grant, or other payment to the United Nations Relief and Works Agency, notwithstanding any other provision of law.</text></section><section commented="no" display-inline="no-display-inline" section-type="subsequent-section" id="ide39debedd5534013b385c68c1fec1dcc"><enum>615.</enum><subsection commented="no" display-inline="yes-display-inline" id="idcb3dc55f5e524243a7cfe2004fbabaac"><enum>(a)</enum><header>Certification</header><text display-inline="yes-display-inline">The Secretary of State shall certify and report to the appropriate congressional committees not later than March 1, 2024, that—</text><paragraph id="id92b3d35b3dfc4ca9a869da28a0d389eb" commented="no"><enum>(1)</enum><text>oversight policies, processes, and procedures have been established by the Department of State and the United States Agency for International Development, as appropriate, and are in use to prevent the diversion, misuse, or destruction of assistance, including through international organizations, to Hamas and other terrorist and extremist entities in Gaza; and</text></paragraph><paragraph id="idcae748cb56f0406c96383226a64e290d" commented="no"><enum>(2)</enum><text>such policies, processes, and procedures have been developed in coordination with other bilateral and multilateral donors and the Government of Israel, as appropriate.</text></paragraph></subsection><subsection id="id6648b4d0098d43e0995cf5d2b87b8762" commented="no"><enum>(b)</enum><header>Oversight policy and procedures</header><text>The Secretary of State and the USAID Administrator shall submit to the appropriate congressional committees, concurrent with the submission of the certification required in subsection (a), a written description of the oversight policies, processes, and procedures for funds appropriated by this title that are made available for assistance for Gaza, including specific actions to be taken should such assistance be diverted, misused, or destroyed, and the role of Israel in the oversight of such assistance.</text></subsection><subsection id="idc262374d76aa4843a3181d6a3e45c83e" commented="no"><enum>(c)</enum><header>Requirement to inform</header><text>The Secretary of State and USAID Administrator shall promptly inform the appropriate congressional committees of each instance in which funds appropriated by this title that are made available for assistance for Gaza have been diverted, misused, or destroyed, to include the type of assistance, a description of the incident and parties involved, and an explanation of the response of the Department of State or USAID, as appropriate.</text></subsection><subsection id="idb07508bd3b024c5f9f36078aff28a41c" commented="no"><enum>(d)</enum><header>Third party monitoring</header><text>Funds appropriated by this title shall be made available for third party monitoring of assistance for Gaza, including end use monitoring, following consultation with the appropriate congressional committees.</text></subsection><subsection id="ida71f4519aa9c4d9292ef0895179432cf" commented="no"><enum>(e)</enum><header>Offices of inspectors general</header><paragraph id="id4885eab0c06a438f83c4af33bbda280d" commented="no"><enum>(1)</enum><header>Department of state</header><text>Of the funds appropriated by this title under the heading <quote>Office of Inspector General</quote> for the Department of State, $7,000,000 shall be made available for the oversight and monitoring of assistance made available for Gaza by this title and in prior Acts making appropriations for the Department of State, foreign operations, and related programs.</text></paragraph><paragraph id="idbc4b5b5e8567413785acd8b745998523" commented="no"><enum>(2)</enum><header>United states agency for international development</header><text>Of the funds appropriated by this title under the heading <quote>Office of Inspector General</quote> for USAID, $3,000,000 shall be made available for the oversight and monitoring of assistance made available for Gaza by this title and in prior Acts making appropriations for the Department of State, foreign operations, and related programs.</text></paragraph></subsection><subsection id="idf188b564eb3e4ada9798ffd6f918cf83" commented="no"><enum>(f)</enum><header>Report</header><text>Not later than 90 days after the initial obligation of funds appropriated by this title that are made available for assistance for Gaza, and every 90 days thereafter until all such funds are expended, the Secretary of State and the USAID Administrator shall jointly submit to the appropriate congressional committees a report detailing the amount and purpose of such assistance provided during each respective quarter, including a description of the specific entity implementing such assistance.</text></subsection><subsection id="id5be59a69a2524c8789ba9fe86b14695a" commented="no"><enum>(g)</enum><header>Assessment</header><text>Not later than 90 days after the date of enactment of this Act and every 90 days thereafter until September 30, 2025, the Secretary of State, in consultation with the Director of National Intelligence and other heads of elements of the intelligence community that the Secretary considers relevant, shall submit to the appropriate congressional committees a report assessing whether funds appropriated by this title and made available for assistance for the West Bank and Gaza have been diverted by Hamas or other terrorist and extremist entities in the West Bank and Gaza: <proviso><italic>Provided,</italic></proviso> That such report shall include details on the amount and how such funds were made available and used by such entities: <proviso><italic>Provided further,</italic></proviso> That such report may be submitted in classified form, if necessary.</text></subsection><subsection id="id7071b466b72b4504b44048486608ecbd" commented="no"><enum>(h)</enum><header>Consultation</header><text>Not later than 30 days after the date of enactment of this Act but prior to the initial obligation of funds made available by this title for humanitarian assistance for Gaza, the Secretary of State and USAID Administrator, as appropriate, shall consult with the Committees on Appropriations on the amount and anticipated uses of such funds. </text></subsection></section><section id="idd6c84770b8f9411ca3f4642bf10fce73"><enum>616.</enum><text display-inline="yes-display-inline">Prior to the initial obligation of funds made available in this title in this Act, the Secretary of State, USAID Administrator, and the Secretary of the Treasury, as appropriate, shall submit to the Committees on Appropriations—</text><paragraph id="idb6baf98888ba43159597870d3b882d7a"><enum>(1)</enum><text>spend plans, as defined in section 7034(s)(4) of the Department of State, Foreign Operations, and Related Programs Appropriations Act, 2023 (division K of <external-xref legal-doc="public-law" parsable-cite="pl/117/328">Public Law 117–328</external-xref>), at the country, account, and program level, for funds appropriated by this Act under the headings <quote>Economic Support Fund</quote>, <quote>Transition Initiatives</quote>, <quote>Assistance for Europe, Eurasia and Central Asia</quote>, <quote>International Narcotics Control and Law Enforcement</quote>, <quote>Nonproliferation, Anti-terrorism, Demining and Related Programs</quote>, <quote>Peacekeeping Operations</quote>, <quote>Foreign Military Financing Program</quote>, and <quote>Contribution to the International Development Association</quote>: <proviso><italic>Provided,</italic></proviso> That plans submitted pursuant to this paragraph shall include for each program notified—(A) total funding made available for such program, by account and fiscal year; (B) funding that remains unobligated for such program from prior year base or supplemental appropriations; (C) funding that is obligated but unexpended for such program; and (D) funding committed, but not yet notified for such program; and</text></paragraph><paragraph id="id7400a0ca4e704b27960760131ac89221"><enum>(2)</enum><text>operating plans, as defined in section 7062 of the Department of State, Foreign Operations, and Related Programs Appropriations Act, 2023 (division K of <external-xref legal-doc="public-law" parsable-cite="pl/117/328">Public Law 117–328</external-xref>), for funds appropriated by this title under the headings <quote>Diplomatic Programs</quote>, <quote>Emergencies in the Diplomatic and Consular Service</quote>, and <quote>Operating Expenses</quote>. </text><pagebreak></pagebreak></paragraph></section><enum>VII</enum><header display-inline="no-display-inline">GENERAL PROVISIONS—THIS ACT</header><section id="idd698c8a6db0f42a0b555313baf67f24f"><enum>701.</enum><text display-inline="yes-display-inline">Each amount appropriated or made available by this Act is in addition to amounts otherwise appropriated for the fiscal year involved. </text></section><section commented="no" display-inline="no-display-inline" section-type="subsequent-section" id="idd738f03eab724def8078cb5d0a9660f6"><enum>702.</enum><text display-inline="yes-display-inline">No part of any appropriation contained in this Act shall remain available for obligation beyond the current fiscal year unless expressly so provided herein. </text></section><section commented="no" display-inline="no-display-inline" section-type="subsequent-section" id="id98d5d9b62ea14f219ab1e25bae952896"><enum>703.</enum><text display-inline="yes-display-inline">Unless otherwise provided for by this Act, the additional amounts appropriated by this Act to appropriations accounts shall be available under the authorities and conditions applicable to such appropriations accounts for fiscal year 2024. </text></section><section commented="no" display-inline="no-display-inline" section-type="subsequent-section" id="idfce2d215644d45a08582e90e0bfe13bd"><enum>704.</enum><text display-inline="yes-display-inline">Not later than 45 days after the date of enactment of this Act, the Secretary of State and the Secretary of Defense, in consultation with the heads of other relevant Federal agencies, as appropriate, shall submit to the Committees on Appropriations, Armed Services, and Foreign Relations of the Senate and the Committees on Appropriations, Armed Services, and Foreign Affairs of the House of Representatives a strategy regarding United States support for Ukraine against aggression by the Russian Federation: <proviso><italic>Provided,</italic></proviso> That such strategy shall be multi-year, establish specific and achievable objectives, define and prioritize United States national security interests, and include the metrics to be used to measure progress in achieving such objectives: <proviso><italic>Provided further,</italic></proviso> That such strategy shall include an estimate, on a fiscal year-by-fiscal year basis, of the resources required by the United States to achieve such objectives, including to help hasten Ukrainian victory against Russia’s invasion forces in a manner most favorable to United States interests and objectives, and a description of the national security implications for the United States if those objectives are not met: <proviso><italic>Provided further,</italic></proviso> That such strategy shall describe how each specific aspect of U.S. assistance, including defense articles and U.S. foreign assistance, is intended at the tactical, operational, and strategic level to help Ukraine end the conflict as a democratic, independent, and sovereign country capable of deterring and defending its territory against future aggression: <proviso><italic>Provided further,</italic></proviso> That such strategy shall include a classified independent assessment from the Commander, U.S. European Command, describing any specific defense articles and services not yet provided to Ukraine that would result in meaningful battlefield gains in alignment with the strategy: <proviso><italic>Provided further,</italic></proviso> That such strategy shall include a classified assessment from the Chairman of the Joint Chiefs of Staff that the provision of specific defense articles and services provided to Ukraine does not pose significant risk to the defense capabilities of the United States military: <proviso><italic>Provided further,</italic></proviso> That the Under Secretary of Defense for Acquisition & Sustainment in coordination with the Director, Cost Assessment and Program Evaluation provide an assessment of the executability and a production schedule for any specific defense articles recommended by the Commander, U.S. European Command that require procurement: <proviso><italic>Provided further,</italic></proviso> That such strategy shall include information on support to the Government of the Russian Federation from the Islamic Republic of Iran, the People’s Republic of China, and the Democratic People’s Republic of Korea, related to the Russian campaign in Ukraine, and its impact on such strategy: <proviso><italic>Provided further,</italic></proviso> That such strategy shall be updated not less than quarterly, as appropriate, until September 30, 2025, and such updates shall be submitted to such committees: <proviso><italic>Provided further,</italic></proviso> That unless otherwise specified by this section, such strategy shall be submitted in unclassified form but may include a classified annex.</text></section><section commented="no" display-inline="no-display-inline" section-type="subsequent-section" id="id81bd8cf5bf3948ed9414d1db5c3d7e66"><enum>705.</enum><subsection commented="no" display-inline="yes-display-inline" id="ide8fd036bc84c44d5b9e35a2dc60d956d"><enum>(a)</enum><text display-inline="yes-display-inline">Not later than 45 days after the date of enactment of this Act, the Secretary of State, in consultation with the heads of other relevant Federal agencies, as appropriate, shall brief the appropriate congressional committees, in classified form, if necessary, on the status and welfare of hostages being held in Gaza.</text></subsection><subsection id="id7a88aaa4e7b34f20841026c4d61f30d5"><enum>(b)</enum><text>For purposes of this section, the term <term>appropriate congressional committees</term> means the following:</text><paragraph id="ideacc9e539a2b4bb2a67efd610a936e9e"><enum>(1)</enum><text>The Committees on Appropriations, Armed Services, and Foreign Relations of the Senate.</text></paragraph><paragraph id="id75d0a126b57940409dcb3140ca2c2bdc"><enum>(2)</enum><text>The Select Committee on Intelligence of the Senate.</text></paragraph><paragraph id="id3ff5155fe19b444583982226e525254e"><enum>(3)</enum><text>The Committees on Appropriations, Armed Services, and Foreign Affairs of the House of Representatives.</text></paragraph><paragraph id="id7822f39b69494ccf81566a1b91e10630"><enum>(4)</enum><text>The Permanent Select Committee on Intelligence of the House of Representatives. </text></paragraph></subsection></section><section commented="no" display-inline="no-display-inline" section-type="subsequent-section" id="id4b70c1fad69244ce9db3c5a03f93ac79"><enum>706.</enum><text display-inline="yes-display-inline">Funds appropriated by this Act for foreign assistance (including foreign military sales), for the Department of State, for broadcasting subject to supervision of United States Agency for Global Media, and for intelligence or intelligence related activities are deemed to be specifically authorized by the Congress for the purposes of section 10 of <external-xref legal-doc="public-law" parsable-cite="pl/91/672">Public Law 91–672</external-xref> (<external-xref legal-doc="usc" parsable-cite="usc/22/2412">22 U.S.C. 2412</external-xref>), section 15 of the State Department Basic Authorities Act of 1956 (<external-xref legal-doc="usc" parsable-cite="usc/22/2680">22 U.S.C. 2680</external-xref>), section 313 of the Foreign Relations Authorization Act, Fiscal Years 1994 and 1995 (<external-xref legal-doc="usc" parsable-cite="usc/22/6212">22 U.S.C. 6212</external-xref>), and section 504(a)(1) of the National Security Act of 1947 (<external-xref legal-doc="usc" parsable-cite="usc/50/3094">50 U.S.C. 3094(a)(1)</external-xref>).</text></section><section commented="no" display-inline="no-display-inline" section-type="subsequent-section" id="id9052105269814bee87e3c2ea7401385c"><enum>707.</enum><text display-inline="yes-display-inline">Each amount designated in this Act by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985 shall be available (or repurposed or rescinded, if applicable) only if the President subsequently so designates all such amounts and transmits such designations to the Congress. </text></section><section commented="no" display-inline="no-display-inline" section-type="subsequent-section" id="id2a798c7d3e4d428eae850ba8400cb8a4"><enum>708.</enum><text display-inline="yes-display-inline">Any amount appropriated by this Act, designated by the Congress as an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985, and subsequently so designated by the President, and transferred pursuant to transfer authorities provided by this Act shall retain such designation. </text></section><section commented="no" display-inline="no-display-inline" section-type="undesignated-section" id="iddfff07da03a84f188d247125f7ceffde"><text display-inline="yes-display-inline">This division may be cited as the <quote>National Security Supplemental Appropriations Act, 2024</quote>. </text><pagebreak></pagebreak></section>                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      B
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      FEND Off Fentanyl Act
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      3001.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Short titles
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      This division may be cited as the Fentanyl Eradication and Narcotics Deterrence Off Fentanyl or the FEND Off Fentanyl Act.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      3002.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Sense of Congress
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      It is the sense of Congress that—(1)the proliferation of fentanyl is causing an unprecedented surge in overdose deaths in the United States, fracturing families and communities, and necessitating a comprehensive policy response to combat its lethal flow and to mitigate the drug’s devastating consequences;(2)the trafficking of fentanyl into the United States is a national security threat that has killed hundreds of thousands of United States citizens;(3)transnational criminal organizations, including cartels primarily based in Mexico, are the main purveyors of fentanyl into the United States and must be held accountable;(4)precursor chemicals sourced from the People’s Republic of China are—(A)shipped from the People’s Republic of China by legitimate and illegitimate means;(B)transformed through various synthetic processes to produce different forms of fentanyl; and(C)crucial to the production of illicit fentanyl by transnational criminal organizations, contributing to the ongoing opioid crisis;(5)the United States Government must remain vigilant to address all new forms of fentanyl precursors and drugs used in combination with fentanyl, such as Xylazine, which attribute to overdose deaths of people in the United States;(6)to increase the cost of fentanyl trafficking, the United States Government should work collaboratively across agencies and should surge analytic capability to impose sanctions and other remedies with respect to transnational criminal organizations (including cartels), including foreign nationals who facilitate the trade in illicit fentanyl and its precursors from the People’s Republic of China; and(7)the Department of the Treasury should focus on fentanyl trafficking and its facilitators as one of the top national security priorities for the Department.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      3003.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Definitions
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In this division:(1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Appropriate congressional committees
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term appropriate congressional committees means—(A)the Committee on Banking, Housing, and Urban Affairs of the Senate;(B)the Committee on Foreign Relations of the Senate; (C)the Committee on Financial Services of the House of Representatives; and (D)the Committee on Foreign Affairs of the House of Representatives.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      (2)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Foreign person
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term foreign person—(A)means—(i)any citizen or national of a foreign country; or(ii)any entity not organized under the laws of the United States or a jurisdiction within the United States; and(B)does not include the government of a foreign country.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      (3)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Knowingly
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term knowingly, with respect to conduct, a circumstance, or a result, means that a person has actual knowledge, or should have known, of the conduct, the circumstance, or the result.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      (4)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Trafficking
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term trafficking, with respect to fentanyl, fentanyl precursors, or other related opioids, has the meaning given the term opioid trafficking in section 7203(8) of the Fentanyl Sanctions Act (21 U.S.C. 2302(8)).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      (5)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Transnational criminal organization
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term transnational criminal organization includes—(A)any organization designated as a significant transnational criminal organization under part 590 of title 31, Code of Federal Regulations;(B)any of the organizations known as—(i)the Sinaloa Cartel;(ii)the Jalisco New Generation Cartel;(iii)the Gulf Cartel;(iv)the Los Zetas Cartel;(v)the Juarez Cartel;(vi)the Tijuana Cartel;(vii)the Beltran-Leyva Cartel; or(viii)La Familia Michoacana; or(C)any successor organization to an organization described in subparagraph (B) or as otherwise determined by the President.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      (6)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      United states person
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term United States person means—(A)a United States citizen or an alien lawfully admitted for permanent residence to the United States;(B)an entity organized under the laws of the United States or of any jurisdiction within the United States, including a foreign branch of such an entity; or(C)any person in the United States.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      <enum>I</enum><header>Sanctions matters</header><subtitle id="id1e8e2ab771f444d1b76d7e44f7cffb87"><enum>A</enum><header>Sanctions in response to national emergency relating to fentanyl trafficking</header><section id="id3b221be3eafc4fb58ee22de3790bec98"><enum>3101.</enum><header>Finding; policy</header><subsection id="id89070e353423434d941c9826fb601922"><enum>(a)</enum><header>Finding</header><text>Congress finds that international trafficking of fentanyl, fentanyl precursors, or other related opioids constitutes an unusual and extraordinary threat to the national security, foreign policy, and economy of the United States, and is a national emergency.</text></subsection><subsection id="iddcccabf27afd470fafc5312c9203695d"><enum>(b)</enum><header>Policy</header><text>It shall be the policy of the United States to apply economic and other financial sanctions to those who engage in the international trafficking of fentanyl, fentanyl precursors, or other related opioids to protect the national security, foreign policy, and economy of the United States.</text></subsection></section><section id="id0f654a3e9961404e8e9a0aeacba94df1"><enum>3102.</enum><header>Use of national emergency authorities; reporting</header><subsection id="idc3c0cfda8fb14a1eba1f41973b028714"><enum>(a)</enum><header>In general</header><text>The President may exercise all authorities provided under sections 203 and 205 of the International Emergency Economic Powers Act (50 U.S.C. 1702 and 1704) to carry out this subtitle.</text></subsection><subsection id="id556000f40aff46c0ab04cf60f3beaec9"><enum>(b)</enum><header>Report required</header><paragraph id="idf5edd48c6461449aa5fe700d5ac659a5"><enum>(1)</enum><header>In general</header><text>Not later than 180 days after the date of the enactment of this Act, and annually thereafter, the President shall submit to the appropriate congressional committees a report on actions taken by the executive branch pursuant to this subtitle and any national emergency declared with respect to the trafficking of fentanyl and trade in other illicit drugs, including—</text><subparagraph id="id935ff3a0dbf64b14a337454d0a7c624d"><enum>(A)</enum><text>the issuance of any new or revised regulations, policies, or guidance;</text></subparagraph><subparagraph id="ida36ffa0cba6d4f5c903bee7c971b5305"><enum>(B)</enum><text>the imposition of sanctions;</text></subparagraph><subparagraph id="id0103ff579ab140e2bfbf6045d1af6f8e"><enum>(C)</enum><text>the collection of relevant information from outside parties;</text></subparagraph><subparagraph id="idd3878238696e429186b768ac9982774e"><enum>(D)</enum><text>the issuance or closure of general licenses, specific licenses, and statements of licensing policy by the Office of Foreign Assets Control;</text></subparagraph><subparagraph id="id9c92ee0d90da4b368ceb164592ea4a19"><enum>(E)</enum><text>a description of any pending enforcement cases; and</text></subparagraph><subparagraph id="id1711b7202b0b4374953c898b0073e7ae"><enum>(F)</enum><text>the implementation of mitigation procedures.</text></subparagraph></paragraph><paragraph id="id60995711d6f445f19dde5da90a317458"><enum>(2)</enum><header>Form of report</header><text>Each report required under paragraph (1) shall be submitted in unclassified form, but may include the matters required under subparagraphs (C), (D), (E), and (F) of such paragraph in a classified annex.</text></paragraph></subsection></section><section id="id6390512017c34f968c29efa07badce3d"><enum>3103.</enum><header>Imposition of sanctions with respect to fentanyl trafficking by transnational criminal organizations</header><subsection id="id4d3d5cdee7c442e5880fdbe9b304811f"><enum>(a)</enum><header>In general</header><text>The President shall impose the sanctions described in subsection (b) with respect to any foreign person the President determines—</text><paragraph id="idded41328f98c4aa0a31e3a86bbab2ebc"><enum>(1)</enum><text>is knowingly involved in the significant trafficking of fentanyl, fentanyl precursors, or other related opioids, including such trafficking by a transnational criminal organization; or</text></paragraph><paragraph id="ida40b43ff809c4e2cb2addb1c7f5e7d69"><enum>(2)</enum><text>otherwise is knowingly involved in significant activities of a transnational criminal organization relating to the trafficking of fentanyl, fentanyl precursors, or other related opioids.</text></paragraph></subsection><subsection id="id08d62a5fb53f4b79ada65f03184e9368"><enum>(b)</enum><header>Sanctions described</header><text>The President, pursuant to the International Emergency Economic Powers Act (<external-xref legal-doc="usc" parsable-cite="usc/50/1701">50 U.S.C. 1701 et seq.</external-xref>), may block and prohibit all transactions in property and interests in property of a foreign person described in subsection (a) if such property and interests in property are in the United States, come within the United States, or are or come within the possession or control of a United States person.</text></subsection><subsection id="idadcb09e4da53413e8455d9324c0c367b"><enum>(c)</enum><header>Report required</header><text>Not later than 180 days after the date of the enactment of this Act, and annually thereafter, the President shall submit to the appropriate congressional committees a report on actions taken by the executive branch with respect to the foreign persons identified under subsection (a).</text></subsection></section><section id="id4400b8e84e0244a1a53102a4c7775967"><enum>3104.</enum><header>Penalties; waivers; exceptions</header><subsection id="id81866d1cf9cb4cb2ba3543a96d5c50f6"><enum>(a)</enum><header>Penalties</header><text>Any person that violates, attempts to violate, conspires to violate, or causes a violation of this subtitle or any regulation, license, or order issued to carry out this subtitle shall be subject to the penalties set forth in subsections (b) and (c) of section 206 of the International Emergency Economic Powers Act (<external-xref legal-doc="usc" parsable-cite="usc/50/1705">50 U.S.C. 1705</external-xref>) to the same extent as a person that commits an unlawful act described in subsection (a) of that section.</text></subsection><subsection id="id790285229d7f4900af95b12ae3db66ce"><enum>(b)</enum><header>National security waiver</header><text>The President may waive the application of sanctions under this subtitle with respect to a foreign person if the President determines that such waiver is in the national security interest of the United States.</text></subsection><subsection id="id076f57e40b994706a8e7699659896b55"><enum>(c)</enum><header>Exceptions</header><paragraph id="id8bb1b0fac50141d796f7e1df696ef845"><enum>(1)</enum><header>Exception for intelligence activities</header><text>This subtitle shall not apply with respect to activities subject to the reporting requirements under title V of the National Security Act of 1947 (<external-xref legal-doc="usc" parsable-cite="usc/50/3091">50 U.S.C. 3091 et seq.</external-xref>) or any authorized intelligence activities of the United States.</text></paragraph><paragraph id="id30326cd85c1e4d84a52101c957c69a6d"><enum>(2)</enum><header>Exception for compliance with international obligations and law enforcement activities</header><text>Sanctions under this subtitle shall not apply with respect to an alien if admitting or paroling the alien into the United States is necessary—</text><subparagraph id="id1afbfc8a0949498c876c5f532df6dcea"><enum>(A)</enum><text>to permit the United States to comply with the Agreement regarding the Headquarters of the United Nations, signed at Lake Success on June 26, 1947, and entered into force November 21, 1947, between the United Nations and the United States, or other applicable international obligations of the United States; or</text></subparagraph><subparagraph id="id4572378fe9384d6b9d5b256998badea4"><enum>(B)</enum><text>to carry out or assist law enforcement activity of the United States.</text></subparagraph></paragraph><paragraph id="idb5a18342414e4e2b805059cc5ce28b2b"><enum>(3)</enum><header>Humanitarian exemption</header><text>The President may not impose sanctions under this subtitle with respect to any person for conducting or facilitating a transaction for the sale of agricultural commodities, food, medicine, or medical devices or for the provision of humanitarian assistance.</text></paragraph></subsection></section><section id="ida159ed2c7aaf4cb99cf2cc9a5eb39d86"><enum>3105.</enum><header>Treatment of forfeited property of transnational criminal organizations</header><subsection id="id4a2adaee700a493bbff32aa1a7c2828b"><enum>(a)</enum><header>Transfer of forfeited property to forfeiture funds</header><paragraph id="id1ba5c5a2d06f458793972eabdb4183d2"><enum>(1)</enum><header>In general</header><text>Any covered forfeited property shall be deposited into the Department of the Treasury Forfeiture Fund established under section 9705 of title 31, United States Code, or the Department of Justice Assets Forfeiture Fund established under section 524(c) of title 28, United States Code.</text></paragraph><paragraph id="idf50f48aa9dee4fe298a38c97796a90b5"><enum>(2)</enum><header>Report required</header><text>Not later than 180 days after the date of the enactment of this Act, and every 180 days thereafter, the President shall submit to the appropriate congressional committees a report on any deposits made under paragraph (1) during the 180-day period preceding submission of the report.</text></paragraph><paragraph id="id23d7e6346dec4080a7d8b3c4b2bffd8f"><enum>(3)</enum><header>Covered forfeited property defined</header><text>In this subsection, the term <term>covered forfeited property</term> means property—</text><subparagraph id="id7414b699dec0474f82004cac2bec996c"><enum>(A)</enum><text>forfeited to the United States under chapter 46 or section 1963 of title 18, United States Code; and</text></subparagraph><subparagraph id="idead2f5c76a814c2e981309aaca381716"><enum>(B)</enum><text>that belonged to or was possessed by an individual affiliated with or connected to a transnational criminal organization subject to sanctions under—</text><clause id="id0b5a2781f6244020986b210e2fd66d42"><enum>(i)</enum><text>this subtitle;</text></clause><clause id="id7310c2fa272046ceaba627dad80914f4"><enum>(ii)</enum><text>the Fentanyl Sanctions Act (<external-xref legal-doc="usc" parsable-cite="usc/21/2301">21 U.S.C. 2301 et seq.</external-xref>); or</text></clause><clause id="id12e1338a229a4b72b077c56cce82c912"><enum>(iii)</enum><text>Executive Order 14059 (<external-xref legal-doc="usc" parsable-cite="usc/50/1701">50 U.S.C. 1701</external-xref> note; relating to imposing sanctions on foreign persons involved in the global illicit drug trade).</text></clause></subparagraph></paragraph></subsection><subsection id="idf10b98bdf1e24044a92b420aa8e3c772"><enum>(b)</enum><header>Blocked assets under Terrorism Risk Insurance Act of 2002</header><text>Nothing in this subtitle may be construed to affect the treatment of blocked assets of a terrorist party described in section 201(a) of the Terrorism Risk Insurance Act of 2002 (<external-xref legal-doc="usc" parsable-cite="usc/28/1610">28 U.S.C. 1610</external-xref> note).</text></subsection></section></subtitle><subtitle id="idd3d443367b3f4be099894b28797da279"><enum>B</enum><header>Other matters</header><section id="id15032bd7f9c04e24853a86107b9da4a3"><enum>3111.</enum><header>Ten-year statute of limitations for violations of sanctions</header><subsection id="ida7ca659cb9584610b31039b25ff9219f"><enum>(a)</enum><header>International Emergency Economic Powers Act</header><text>Section 206 of the International Emergency Economic Powers Act (<external-xref legal-doc="usc" parsable-cite="usc/50/1705">50 U.S.C. 1705</external-xref>) is amended by adding at the end the following:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id85ad51b1f31e415dbcdc6c9167304dc1" changed="added" reported-display-style="italic"><subsection id="id69d42c3776ca42418779fe822f6f23c0"><enum>(d)</enum><header>Statute of limitations</header><paragraph id="id9a8faba41af04d26859ab6e2223a6912"><enum>(1)</enum><header>Time for commencing proceedings</header><subparagraph id="id6381cf04973f46089e6b6732a2ecf831"><enum>(A)</enum><header>In general</header><text>An action, suit, or proceeding for the enforcement of any civil fine, penalty, or forfeiture, pecuniary or otherwise, under this section shall not be entertained unless commenced within 10 years after the latest date of the violation upon which the civil fine, penalty, or forfeiture is based.</text></subparagraph><subparagraph id="idee33229c016a44fd809dc262edc6aa04"><enum>(B)</enum><header>Commencement</header><text>For purposes of this paragraph, the commencement of an action, suit, or proceeding includes the issuance of a pre-penalty notice or finding of violation.</text></subparagraph></paragraph><paragraph id="id4e61483c0f5944cc9b438dead331e380"><enum>(2)</enum><header>Time for indictment</header><text>No person shall be prosecuted, tried, or punished for any offense under subsection (c) unless the indictment is found or the information is instituted within 10 years after the latest date of the violation upon which the indictment or information is based.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection><subsection id="idead5bea866334702af727fe4f3215de2"><enum>(b)</enum><header>Trading with the Enemy Act</header><text>Section 16 of the Trading with the Enemy Act (<external-xref legal-doc="usc" parsable-cite="usc/50/4315">50 U.S.C. 4315</external-xref>) is amended by adding at the end the following:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id420b3d080197499ea153bfe6526f016a" changed="added" reported-display-style="italic"><subsection id="id6c7b060eaadf4e9b894b87457f5eadf5"><enum>(d)</enum><header>Statute of limitations</header><paragraph id="idce0252dccefe4de0a676cb998ba43aa7"><enum>(1)</enum><header>Time for commencing proceedings</header><subparagraph id="ida80e56dd884e4775a56f8fc9e40f27e7"><enum>(A)</enum><header>In general</header><text>An action, suit, or proceeding for the enforcement of any civil fine, penalty, or forfeiture, pecuniary or otherwise, under this section shall not be entertained unless commenced within 10 years after the latest date of the violation upon which the civil fine, penalty, or forfeiture is based.</text></subparagraph><subparagraph id="idc3efd748ca534739b72ef1eb5b2ab563"><enum>(B)</enum><header>Commencement</header><text>For purposes of this paragraph, the commencement of an action, suit, or proceeding includes the issuance of a pre-penalty notice or finding of violation.</text></subparagraph></paragraph><paragraph id="id5dc38efed65a4a67b853eeaea435c4f3"><enum>(2)</enum><header>Time for indictment</header><text>No person shall be prosecuted, tried, or punished for any offense under subsection (a) unless the indictment is found or the information is instituted within 10 years after the latest date of the violation upon which the indictment or information is based.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection></section><section id="id6b99a43982e44e7c8c06acfc634f942e"><enum>3112.</enum><header>Classified report and briefing on staffing of office of foreign assets control</header><text display-inline="no-display-inline">Not later than 180 days after the date of the enactment of this Act, the Director of the Office of Foreign Assets Control shall provide to the appropriate congressional committees a classified report and briefing on the staffing of the Office of Foreign Assets Control, disaggregated by staffing dedicated to each sanctions program and each country or issue.</text></section><section id="id1eadd2b6028a4f178073dbe20e90bcf1"><enum>3113.</enum><header>Report on drug transportation routes and use of vessels with mislabeled cargo</header><text display-inline="no-display-inline">Not later than 180 days after the date of the enactment of this Act, the Secretary of the Treasury, in conjunction with the heads of other relevant Federal agencies, shall provide to the appropriate congressional committees a classified report and briefing on efforts to target drug transportation routes and modalities, including an assessment of the prevalence of false cargo labeling and shipment of precursor chemicals without accurate tracking of the customers purchasing the chemicals.</text></section><section id="iddcb7f10ff9a84a589e24fd491b07ac99"><enum>3114.</enum><header>Report on actions of People’s Republic of China with respect to persons involved in fentanyl supply chain</header><text display-inline="no-display-inline">Not later than 180 days after the date of the enactment of this Act, the Secretary of the Treasury, in conjunction with the heads of other relevant Federal agencies, shall provide to the appropriate congressional committees a classified report and briefing on actions taken by the Government of the People’s Republic of China with respect to persons involved in the shipment of fentanyl, fentanyl analogues, fentanyl precursors, precursors for fentanyl analogues, and equipment for the manufacturing of fentanyl and fentanyl-laced counterfeit pills.</text></section></subtitle><enum>II</enum><header>Anti-money laundering matters</header><section id="id1592514662bd49a4afe4bd9f8c955ee6"><enum>3201.</enum><header>Designation of illicit fentanyl transactions of sanctioned persons as of primary money laundering concern</header><subsection commented="no" display-inline="no-display-inline" id="id2873781b0d474bf89ec29013479f23bc"><enum>(a)</enum><header display-inline="yes-display-inline">In general</header><text display-inline="yes-display-inline">Subtitle A of the Fentanyl Sanctions Act (<external-xref legal-doc="usc" parsable-cite="usc/21/2311">21 U.S.C. 2311 et seq.</external-xref>) is amended by inserting after section 7213 the following:</text><quoted-block style="OLC" display-inline="no-display-inline" id="idb04c5fdbf97645e6953c46834b415cb2" changed="added" reported-display-style="italic"><section id="id0edc8998cd36477ba8d30d54d889cf38"><enum>7213A.</enum><header>Designation of transactions of sanctioned persons as of primary money laundering concern</header><subsection id="id7bc5532a689b4b31b0f766157d0b195b"><enum>(a)</enum><header>In general</header><text>If the Secretary of the Treasury determines that reasonable grounds exist for concluding that 1 or more financial institutions operating outside of the United States, 1 or more classes of transactions within, or involving, a jurisdiction outside of the United States, or 1 or more types of accounts within, or involving, a jurisdiction outside of the United States, is of primary money laundering concern in connection with illicit opioid trafficking, the Secretary of the Treasury may, by order, regulation, or otherwise as permitted by law—</text><paragraph id="id9c2e9b8479994038a061309079ca17cc"><enum>(1)</enum><text>require domestic financial institutions and domestic financial agencies to take 1 or more of the special measures provided for in section 9714(a)(1) of the National Defense Authorization Act for Fiscal Year 2021 (<external-xref legal-doc="public-law" parsable-cite="pl/116/283">Public Law 116–283</external-xref>; <external-xref legal-doc="usc" parsable-cite="usc/31/5318A">31 U.S.C. 5318A</external-xref> note); or</text></paragraph><paragraph id="idb2cafcc1e9ad43738a1bdcfd6100a8da"><enum>(2)</enum><text>prohibit, or impose conditions upon, certain transmittals of funds (to be defined by the Secretary) by any domestic financial institution or domestic financial agency, if such transmittal of funds involves any such institution, class of transaction, or type of accounts.</text></paragraph></subsection><subsection id="id5fca2fd05f9a447a956c84af5f34c6ec"><enum>(b)</enum><header>Classified information</header><text>In any judicial review of a finding of the existence of a primary money laundering concern, or of the requirement for 1 or more special measures with respect to a primary money laundering concern made under this section, if the designation or imposition, or both, were based on classified information (as defined in section 1(a) of the Classified Information Procedures Act (18 U.S.C. App.)), such information may be submitted by the Secretary to the reviewing court ex parte and in camera. This subsection does not confer or imply any right to judicial review of any finding made or any requirement imposed under this section.</text></subsection><subsection id="idf903b1fc6de947dc988a050709d3e8a7"><enum>(c)</enum><header>Availability of information</header><text>The exemptions from, and prohibitions on, search and disclosure referred to in section 9714(c) of the National Defense Authorization Act for Fiscal Year 2021 (<external-xref legal-doc="public-law" parsable-cite="pl/116/283">Public Law 116–283</external-xref>; <external-xref legal-doc="usc" parsable-cite="usc/31/5318A">31 U.S.C. 5318A</external-xref> note) shall apply to any report or record of report filed pursuant to a requirement imposed under subsection (a). For purposes of section 552 of title 5, United States Code, this subsection shall be considered a statute described in subsection (b)(3)(B) of such section.</text></subsection><subsection id="id2196b113e6ef46a39d074e2e2b7832f2"><enum>(d)</enum><header>Penalties</header><text>The penalties referred to in section 9714(d) of the National Defense Authorization Act for Fiscal Year 2021 (<external-xref legal-doc="public-law" parsable-cite="pl/116/283">Public Law 116–283</external-xref>; <external-xref legal-doc="usc" parsable-cite="usc/31/5318A">31 U.S.C. 5318A</external-xref> note) shall apply to violations of any order, regulation, special measure, or other requirement imposed under subsection (a), in the same manner and to the same extent as described in such section 9714(d).</text></subsection><subsection id="idae5a50b77dca4651a888c08957c1aab2"><enum>(e)</enum><header>Injunctions</header><text>The Secretary of the Treasury may bring a civil action to enjoin a violation of any order, regulation, special measure, or other requirement imposed under subsection (a) in the same manner and to the same extent as described in section 9714(e) of the National Defense Authorization Act for Fiscal Year 2021 (<external-xref legal-doc="public-law" parsable-cite="pl/116/283">Public Law 116–283</external-xref>; <external-xref legal-doc="usc" parsable-cite="usc/31/5318A">31 U.S.C. 5318A</external-xref> note).</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></subsection><subsection commented="no" display-inline="no-display-inline" id="id2ba3da1e585a475596a11c4ce7d68e7a"><enum>(b)</enum><header>Clerical amendment</header><text>The table of contents for the National Defense Authorization Act for Fiscal Year 2020 (<external-xref legal-doc="public-law" parsable-cite="pl/116/92">Public Law 116–92</external-xref>) is amended by inserting after the item relating to section 7213 the following:</text><quoted-block style="OLC" id="id9a937792-ef4d-4b6e-9aa2-9c43a8a0339d" changed="added" reported-display-style="italic"><toc changed="added" reported-display-style="italic"><toc-entry level="section" idref="id0edc8998cd36477ba8d30d54d889cf38">Sec. 7213A. Designation of transactions of sanctioned persons as of primary money laundering concern.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></subsection></section><section id="id2157484c14fa4c16839b67dd8ea18985"><enum>3202.</enum><header>Treatment of transnational criminal organizations in suspicious transactions reports of the financial crimes enforcement network</header><subsection id="id77928dda3be8403ab5160268e2a9e480"><enum>(a)</enum><header>Filing instructions</header><text>Not later than 180 days after the date of the enactment of this Act, the Director of the Financial Crimes Enforcement Network shall issue guidance or instructions to United States financial institutions for filing reports on suspicious transactions required under section 1010.320 of title 31, Code of Federal Regulations, related to suspected fentanyl trafficking by transnational criminal organizations.</text></subsection><subsection id="id5f5a17f4fcfb42de89b29bb603336637"><enum>(b)</enum><header>Prioritization of reports relating to fentanyl trafficking or transnational criminal organizations</header><text>The Director shall prioritize research into reports described in subsection (a) that indicate a connection to trafficking of fentanyl or related synthetic opioids or financing of suspected transnational criminal organizations.</text></subsection></section><section id="idd9b288bb032f433d94d7dd46a4f2a37a"><enum>3203.</enum><header>Report on trade-based money laundering in trade with Mexico, the People’s Republic of China, and Burma</header><subsection id="ide1118018b5334b7e83b7c32e006e5991"><enum>(a)</enum><header>In general</header><text>In the first update to the national strategy for combating the financing of terrorism and related forms of illicit finance submitted to Congress after the date of the enactment of this Act, the Secretary of the Treasury shall include a report on trade-based money laundering originating in Mexico or the People’s Republic of China and involving Burma.</text></subsection><subsection id="id7b0c6b84122b4338bbf0475b9c8cc0a8"><enum>(b)</enum><header>Definition</header><text>In this section, the term <term>national strategy for combating the financing of terrorism and related forms of illicit finance</term> means the national strategy for combating the financing of terrorism and related forms of illicit finance required under section 261 of the Countering America’s Adversaries Through Sanctions Act (<external-xref legal-doc="public-law" parsable-cite="pl/115/44">Public Law 115–44</external-xref>; 131 Stat. 934), as amended by section 6506 of the National Defense Authorization Act for Fiscal Year 2022 (<external-xref legal-doc="public-law" parsable-cite="pl/117/81">Public Law 117–81</external-xref>; 135 Stat. 2428).</text></subsection></section><enum>III</enum><header>Exception relating to importation of goods</header><section id="id24e3ebf7fbbd432e8f158cf05e7eb27e"><enum>3301.</enum><header>Exception relating to importation of goods</header><subsection id="id920d50859d4548e687d89b3ebb47e3e4"><enum>(a)</enum><header>In general</header><text>The authority or a requirement to block and prohibit all transactions in all property and interests in property under this division shall not include the authority or a requirement to impose sanctions on the importation of goods.</text></subsection><subsection id="id2e25ebcf4791400c840ad357eeaa1f1d"><enum>(b)</enum><header>Good defined</header><text>In this section, the term <term>good</term> means any article, natural or manmade substance, material, supply or manufactured product, including inspection and test equipment, and excluding technical data.</text></subsection></section><enum>IV</enum><header>Budgetary effects</header><section id="id4a3aa18ecec44ddd99b871bd71871b69"><enum>3401.</enum><header>Budgetary effects</header><subsection id="id0219cd39bf2d4bfcac1b7b999913c2c8"><enum>(a)</enum><header>Statutory PAYGO scorecards</header><text>The budgetary effects of this division shall not be entered on either PAYGO scorecard maintained pursuant to section 4(d) of the Statutory Pay-As-You-Go Act of 2010.</text></subsection><subsection id="ida71244ff5f6c4496998fc5da683da618"><enum>(b)</enum><header>Senate PAYGO scorecards</header><text>The budgetary effects of this division shall not be entered on any PAYGO scorecard maintained for purposes of section 4106 of H. Con. Res. 71 (115th Congress).</text></subsection><subsection id="id635654d9a1124448bf77d8b9757c59ac"><enum>(c)</enum><header>Classification of budgetary effects</header><text>Notwithstanding Rule 3 of the Budget Scorekeeping Guidelines set forth in the joint explanatory statement of the committee of conference accompanying Conference Report 105–217 and section 250(c)(8) of the Balanced Budget and Emergency Deficit Control Act of 1985, the budgetary effects of this division shall not be estimated—</text><paragraph id="idedb4f15bd669415daebf849451289038"><enum>(1)</enum><text>for purposes of section 251 of such Act;</text></paragraph><paragraph id="id80e6319fba64491d8c8b7e41322a635f"><enum>(2)</enum><text>for purposes of an allocation to the Committee on Appropriations pursuant to section 302(a) of the Congressional Budget Act of 1974; and</text></paragraph><paragraph id="id4c37137e8b6e49c88237d35670f55010"><enum>(3)</enum><text>for purposes of paragraph (4)(C) of section 3 of the Statutory Pay-As-You-Go Act of 2010 as being included in an appropriation Act.</text></paragraph></subsection></section>                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Secretary                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       + diff --git a/tests/corpus/118-hr-815/5_engrossed-amendment-house.pdf b/tests/corpus/118-hr-815/5_engrossed-amendment-house.pdf new file mode 100644 index 00000000..e9ce9537 Binary files /dev/null and b/tests/corpus/118-hr-815/5_engrossed-amendment-house.pdf differ diff --git a/tests/corpus/118-hr-815/5_engrossed-amendment-house.xml b/tests/corpus/118-hr-815/5_engrossed-amendment-house.xml new file mode 100644 index 00000000..f9e842b2 --- /dev/null +++ b/tests/corpus/118-hr-815/5_engrossed-amendment-house.xml @@ -0,0 +1,828 @@ + + + + + + +118 HR 815 EAH: Israel Security Supplemental Appropriations Act, 2024 +U.S. House of Representatives +2024-04-20 +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. + + + + +118th CONGRESS2d Session +In the House of Representatives, U. S., + +April 20, 2024 + +HOUSE AMENDMENT TO SENATE AMENDMENT: + +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      That the House agree to the amendment of the Senate to the bill (H.R. 815) entitled An Act to amend title 38, United States Code, to make certain improvements relating to the eligibility of veterans to receive reimbursement for emergency treatment furnished through the Veterans Community Care program, and for other purposes., with the following
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In lieu of the matter proposed to be inserted by the amendment of the Senate, insert the following: + + +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      1.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Organization of Act into Divisions
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +(a)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Divisions
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      This Act is organized into the following divisions: (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Division A
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Israel Security Supplemental Appropriations Act, 2024.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(2)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Division B
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Ukraine Security Supplemental Appropriations Act, 2024.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (3)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Division C
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Indo-Pacific Security Supplemental Appropriations Act, 2024.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(4)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Division D
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      21st Century Peace through Strength Act.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (5)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Division E
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      FEND off Fentanyl Act.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(6)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Division F
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Rebuilding Economic Prosperity and Opportunity for Ukrainians Act.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (7)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Division G
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Other Matters.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(8)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Division H
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Protecting Americans from Foreign Adversary Controlled Applications Act.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (9)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Division I
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Protecting Americans’ Data from Foreign Adversaries Act of 2024.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(10)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Division J
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SHIP Act.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (11)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Division K
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Fight CRIME Act.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(12)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Division L
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      MAHSA Act.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (13)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Division M
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Hamas and Other Palestinian Terrorist Groups International Financing Prevention Act.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(14)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Division N
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      No Technology for Terror Act.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (15)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Division O
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Strengthening Tools to Counter the Use of Human Shields Act.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(16)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Division P
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Illicit Captagon Trafficking Suppression Act.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (17)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Division Q
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      End Financing for Hamas and State Sponsors of Terrorism Act.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(18)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Division R
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Holding Iranian Leaders Accountable Act.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (19)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Division S
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Iran-China Energy Sanctions Act of 2023.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(20)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Division T
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Budgetary Effects.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      2.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      References
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Except as expressly provided otherwise, any reference to this Act contained in any division of this Act shall be treated as referring only to the provisions of that division.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +A
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Israel Security Supplemental Appropriations Act, 2024
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      That the following sums are appropriated, out of any money in the Treasury not otherwise appropriated, for the fiscal year ending September 30, 2024, and for other purposes, namely:
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      <enum>I</enum><appropriations-major id="H23594C6F98DE46DF99384257036C48F0"><header>Department of Defense</header></appropriations-major><appropriations-major id="H154385206D4D43DC889C3B3C38631619"><header>Operation and Maintenance</header></appropriations-major><appropriations-intermediate id="HE7A0F702A3AF4FE48498186C4C39DC72"><header>Operation and Maintenance, Defense-Wide</header></appropriations-intermediate><appropriations-small id="H36B9F3D6AC1A478A8F7B65E007176914"><header>(Including Transfers of Funds)</header><text display-inline="no-display-inline">For an additional amount for <quote>Operation and Maintenance, Defense-Wide</quote>, $4,400,000,000, to remain available until September 30, 2025, to respond to the situation in Israel: <proviso><italic>Provided</italic>, </proviso>That the amount provided under this heading in this division may be transferred to accounts under the headings <quote>Operation and Maintenance</quote>, <quote>Procurement</quote>, and <quote>Revolving and Management Funds</quote> for replacement, through new procurement or repair of existing unserviceable equipment, of defense articles from the stocks of the Department of Defense, and for reimbursement for defense services of the Department of Defense and military education and training, provided to the government of Israel or identified and notified to Congress for provision to the government of Israel or to foreign countries that have provided support to Israel at the request of the United States: <proviso><italic>Provided further</italic>, </proviso>That funds transferred pursuant to the preceding proviso shall be merged with and available for the same purposes and for the same time period as the appropriations to which the funds are transferred: <proviso><italic>Provided further</italic>, </proviso>That the Secretary of Defense shall notify the congressional defense committees of the details of such transfers not less than 15 days before any such transfer: <proviso><italic>Provided further</italic>, </proviso>That upon a determination that all or part of the funds transferred from this appropriation are not necessary for the purposes provided herein, such amounts may be transferred back and merged with this appropriation: <proviso><italic>Provided further</italic>, </proviso>That any transfer authority provided herein is in addition to any other transfer authority provided by law: <proviso><italic>Provided further</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-small><appropriations-major id="H12FA34FB98D1424EA453C95A3256B14B"><header>Procurement</header></appropriations-major><appropriations-intermediate id="H5C2139F09B8144AB94B41028BC2F3712"><header>Procurement of Ammunition, Army</header><text display-inline="no-display-inline">For an additional amount for <quote>Procurement of Ammunition, Army</quote>, $801,400,000, to remain available until September 30, 2026, to respond to the situation in Israel: <proviso><italic>Provided</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-intermediate><appropriations-intermediate id="HB6A36674EB7C4F2E838CE7839917FC65"><header>Procurement, Defense-Wide</header><text display-inline="no-display-inline">For an additional amount for <quote>Procurement, Defense-Wide</quote>, $5,200,000,000, to remain available until September 30, 2026, to respond to the situation in Israel and for related expenses: <proviso><italic>Provided</italic>, </proviso>That of the total amount provided under this heading in this division, $4,000,000,000 shall be for the Secretary of Defense to provide to the Government of Israel for the procurement of the Iron Dome and David’s Sling defense systems to counter short-range rocket threats: <proviso><italic>Provided further</italic>, </proviso>That of the total amount provided under this heading in this division, $1,200,000,000 shall be for the Secretary of Defense to provide to the Government of Israel for the procurement of the Iron Beam defense system to counter short-range rocket threats: <proviso><italic>Provided further</italic>, </proviso>That funds in the preceding provisos shall be transferred pursuant to an exchange of letters and are in addition to funds provided pursuant to the U.S.-Israel Iron Dome Procurement Agreement, as amended: <proviso><italic>Provided further</italic>, </proviso>That nothing under this heading in this division shall be construed to apply to amounts made available in prior appropriations Acts for the procurement of the Iron Dome and David's Sling defense systems or for the procurement of the Iron Beam defense system: <proviso><italic>Provided further</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-intermediate><appropriations-intermediate id="HB813876F54F7478AA6F7A330294A1AF9"><header>Defense Production Act Purchases</header><text display-inline="no-display-inline">For an additional amount for <quote>Defense Production Act Purchases</quote>, $198,600,000, to remain available until expended, for activities by the Department of Defense pursuant to sections 108, 301, 302, and 303 of the Defense Production Act of 1950 (<external-xref legal-doc="usc" parsable-cite="usc/50/4518">50 U.S.C. 4518</external-xref>, 4531, 4532, and 4533): <proviso><italic>Provided</italic>, </proviso>That such amounts shall be obligated and expended by the Secretary of Defense as if delegated the necessary authorities conferred by the Defense Production Act of 1950: <proviso><italic>Provided further</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-intermediate><appropriations-major id="H3E218E1B3FF84302880E6B8B6E5E4E88"><header>General Provisions—This Title</header></appropriations-major><appropriations-small id="H7E2FF3FA304A4D2FB6B8DF7FAA15E04A"><header>(Including Transfers of Funds)</header></appropriations-small> +<section id="H563779B0505F4F21AB565516F542F9D3"><enum>101.</enum><text display-inline="yes-display-inline">For an additional amount for the Department of Defense, $2,440,000,000, to remain available until September 30, 2024, for transfer to military personnel accounts, operation and maintenance accounts, procurement accounts, research, development, test and evaluation accounts, and the Defense Working Capital Funds, in addition to amounts otherwise made available for such purpose, only for U.S. operations, force protection, deterrence, and the replacement of combat expenditures in the United States Central Command region: <italic>Provided</italic>, That none of the funds provided under this section may be obligated or expended until 30 days after the Secretary of Defense provides to the congressional defense committees an execution plan: <italic>Provided further</italic>, That not less than 15 days prior to any transfer of funds, the Secretary of Defense shall notify the congressional defense committees of the details of any such transfer: <italic>Provided further</italic>, That upon transfer, the funds shall be merged with and available for the same purposes, and for the same time period, as the appropriation to which transferred: <italic>Provided further</italic>, That any transfer authority provided herein is in addition to any other transfer authority provided by law: <italic>Provided further</italic>, That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></section> <enum>II</enum><appropriations-major id="H46EE4F1555584164A1ADFF9068E4847E"><header>Department of Homeland Security</header></appropriations-major><appropriations-major id="H5AA082058352466C80E2F50D60ABF06D"><header>Protection, Preparedness, Response, and Recovery</header></appropriations-major><appropriations-intermediate id="HDB312D370B2F41D9ADF427B2FE2DF0BB"><header>Federal Emergency Management Agency</header></appropriations-intermediate><appropriations-small id="H86127C99739F4A4897822991E1EB5DF8"><header>Operations and Support</header><text display-inline="no-display-inline">For an additional amount for <quote>Federal Emergency Management Agency—Operations and Support</quote>, $10,000,000, to remain available until September 30, 2027, for necessary expenses related to the administration of nonprofit security grants: <proviso><italic>Provided</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-small><appropriations-small id="H029A042CBEE0423B9F80AAA423AE5AD6"><header>Federal Assistance</header><text display-inline="no-display-inline">For an additional amount for <quote>Federal Emergency Management Agency—Federal Assistance</quote>, $390,000,000, of which $160,000,000 shall remain available until September 30, 2025, and $230,000,000 shall remain available until September 30, 2026, for Nonprofit Security Grant Program under section 2009 of the Homeland Security Act of 2002 (<external-xref legal-doc="usc" parsable-cite="usc/6/609a">6 U.S.C. 609a</external-xref>) for eligible nonprofit organizations to prevent, prepare for, protect against, and respond to acts of terrorism or other threats: <proviso><italic>Provided</italic>, </proviso>That the Administrator of the Federal Emergency Management Agency shall make programmatic adjustments as necessary to expedite the disbursement of, and provide flexibility in the use of, amounts made available under this heading in this division: <proviso><italic>Provided further</italic>, </proviso>That notwithstanding any provision of <external-xref legal-doc="usc" parsable-cite="usc/6/609a">6 U.S.C. 609a</external-xref>, and in addition to amounts available under <external-xref legal-doc="usc" parsable-cite="usc/6/609a">6 U.S.C. 609a(c)(2)</external-xref>, the Administrator of the Federal Emergency Management Agency may permit a State to use up to two percent of a grant awarded under this heading in this division to provide outreach and technical assistance to eligible nonprofit organizations to assist them with applying for Nonprofit Security Grant Program awards under this heading in this division: <proviso><italic>Provided further</italic>, </proviso>That such outreach and technical assistance should prioritize rural and underserved communities and nonprofit organizations that are traditionally underrepresented in the Program: <proviso><italic>Provided further</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-small> +<enum>III</enum><appropriations-major id="H3A523208E44D486CB6DD79508E198672"><header>Department of State and Related Agency</header></appropriations-major><appropriations-major id="H5750CD3EC64A44CD9630C00F67F644C0"><header>Department of State</header></appropriations-major><appropriations-intermediate id="H5BEE02C85CA546238280CAD0ED5E35FB"><header>Administration of Foreign Affairs</header></appropriations-intermediate><appropriations-small id="H4F24B0B86A6A4628BC09F81D19632BB4"><header>Diplomatic Programs</header><text display-inline="no-display-inline">For an additional amount for <quote>Diplomatic Programs</quote>, $150,000,000, to remain available until September 30, 2025, to respond to the situation in Israel and areas and countries impacted by the situation in Israel: <proviso><italic>Provided</italic>, </proviso> That of the total amount provided under this heading in this division, $100,000,000, to remain available until expended, shall be for Worldwide Security Protection, including to respond to the situation in Israel and areas impacted by the situation in Israel: <proviso><italic>Provided further</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-small><appropriations-small id="H267A997AE2CE4157AE48CF4EE9FF0DEF"><header>Office of Inspector General</header><text display-inline="no-display-inline">For an additional amount for <quote>Office of Inspector General</quote>, $4,000,000, to remain available until September 30, 2025: <proviso><italic>Provided</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-small><appropriations-small id="HE5B1F4B39CC141D79145FF42FC67B71C"><header>Emergencies in the Diplomatic and Consular Service</header><text display-inline="no-display-inline">For an additional amount for <quote>Emergencies in the Diplomatic and Consular Service</quote>, $50,000,000, to remain available until expended, to meet unforeseen emergencies arising in the Diplomatic and Consular Service, as authorized: <proviso><italic>Provided</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-small><appropriations-major id="HAA719268E61F448AAE164B995C44084F"><header>United States Agency for International Development</header></appropriations-major><appropriations-intermediate id="HECDE1F67E2FB4BC79D7212EC402E9560"><header>Funds Appropriated to the President</header></appropriations-intermediate><appropriations-small id="HE96CAD553DF14DAAA765A3629F900837"><header>Office of Inspector General</header><text display-inline="no-display-inline">For an additional amount for <quote>Office of Inspector General</quote>, $3,000,000, to remain available until September 30, 2025: <proviso><italic>Provided</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-small><appropriations-major id="HC2D29E1C349F495887C31361B3721DC6"><header>Bilateral Economic Assistance</header></appropriations-major><appropriations-intermediate id="HF5FD321BD7EB4EB6B95C3FC0EA011CEE"><header>Funds Appropriated to the President</header></appropriations-intermediate><appropriations-small id="HAF72AA6DB72447B6BF390F2A3351E3B5"><header>International Disaster Assistance</header><text display-inline="no-display-inline">For an additional amount for <quote>International Disaster Assistance</quote>, $5,655,000,000, to remain available until expended, to address humanitarian needs, including the provision of emergency food and shelter, of vulnerable populations and communities: <proviso><italic>Provided</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-small><appropriations-intermediate id="H116993D908E545F0B5B46391A2FAA5CF"><header>Department of State</header></appropriations-intermediate><appropriations-small id="H30665C965A284AC7B580D1F8BED2B95E"><header>Migration and Refugee Assistance</header><text display-inline="no-display-inline">For an additional amount for <quote>Migration and Refugee Assistance</quote>, $3,495,000,000, to remain available until expended, to address humanitarian needs of vulnerable populations and communities: <proviso><italic>Provided</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-small><appropriations-major id="HBDFA0E935861429A950CFDB52178A431"><header>International Security Assistance</header></appropriations-major><appropriations-intermediate id="H78444AB2E8DC4896A019F7F391C88CF6"><header>Department of State</header></appropriations-intermediate><appropriations-small id="H34091D46DBC04801993A9E7DCE900AD2"><header>International Narcotics Control and Law Enforcement</header><text display-inline="no-display-inline">For an additional amount for <quote>International Narcotics Control and Law Enforcement</quote>, $75,000,000, to remain available until September 30, 2025, for assistance for the Middle East, following consultation with the appropriate congressional committees, including to enhance law enforcement capabilities, counter terrorism, combat narcotics trafficking, and meet other critical partner requirements: <proviso><italic>Provided</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-small><appropriations-small id="H0D79C7B5F6B04CC49A0F61573EDCE7D5"><header>Peacekeeping Operations</header><text display-inline="no-display-inline">For an additional amount for <quote>Peacekeeping Operations</quote>, $10,000,000, to remain available until September 30, 2025, including for a United States contribution to the Multinational Force and Observers mission in the Sinai to enhance force protection capabilities: <proviso><italic>Provided</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-small><appropriations-intermediate id="H8A1E7DF5AB7F4C8E8DBFFC4B74FD1C97"><header>Funds Appropriated to the President</header></appropriations-intermediate><appropriations-small id="HFC9F43D7BD5E46B9926967754F667279"><header>Foreign Military Financing Program</header><text display-inline="no-display-inline">For an additional amount for <quote>Foreign Military Financing Program</quote>, $3,500,000,000, to remain available until September 30, 2025, for assistance for Israel and for related expenses: <proviso><italic>Provided</italic>, </proviso>That to the extent that the Government of Israel requests that funds be used for such purposes, grants made available for Israel under this heading in this division shall, as agreed by the United States and Israel, be available for advanced weapons systems, of which up to $769,300,000 may be available for the procurement in Israel of defense articles and defense services: <proviso><italic>Provided further</italic>, </proviso>That the limitation in the preceding proviso may be exceeded, if agreed by the United States and Israel, following consultation with the Committees on Appropriations: <proviso><italic>Provided further</italic>, </proviso>That any congressional notification requirement applicable to funds made available under this heading in this division for Israel may be waived if the Secretary of State determines that to do so is in the national security interest of the United States: <proviso><italic>Provided further</italic>, </proviso>That up to $5,000,000 of funds made available under this heading in this division, in addition to funds otherwise available for such purposes, may be used by the Department of State for necessary expenses for the general costs of administering military assistance and sales, including management and oversight of such programs and activities: <proviso><italic>Provided further</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-small><appropriations-major id="H0E2C5EA2DD054C9DBF8ACC434FD7A879"><header>General Provisions—This Title</header></appropriations-major><appropriations-small id="HB34A66731869436FBB30DD36ED2AD071"><header>(Including Transfers of Funds)</header></appropriations-small> +<section id="H56C4E45E2B8148678AA1DCBBE87AEFB5"><enum>301.</enum><text display-inline="yes-display-inline">During fiscal year 2024, up to $250,000,000 of funds deposited in the Consular and Border Security Programs account in any fiscal year that are available for obligation may be transferred to, and merged with, funds appropriated by any Act making appropriations for the Department of State, foreign operations, and related programs under the headings <quote>Diplomatic Programs</quote> (including for Worldwide Security Protection) and <quote>Emergencies in the Diplomatic and Consular Service</quote> for emergency evacuations or to prevent or respond to security situations and related requirements: <italic>Provided</italic>, That such transfer authority is in addition to any other transfer authority provided by law, and any such transfers are subject to prior consultation with, and the regular notification procedures of, the Committees on Appropriations.</text></section> <section id="H2AFFB6EA316741B0B8FC5E7128A69A32"><enum>302.</enum><text display-inline="yes-display-inline">During fiscal year 2024, section 506(a)(1) of the Foreign Assistance Act of 1961 (<external-xref legal-doc="usc" parsable-cite="usc/22/2318">22 U.S.C. 2318(a)(1)</external-xref>) shall be applied by substituting <quote>$7,800,000,000</quote> for <quote>$100,000,000</quote>.</text></section> +<section id="HF61AA82153D54FD9B2D90E2F20B32BA0"><enum>303.</enum><text display-inline="yes-display-inline">During fiscal year 2024, section 506(a)(2)(B) of the Foreign Assistance Act of 1961 (<external-xref legal-doc="usc" parsable-cite="usc/22/2318">22 U.S.C. 2318(a)(2)(B)</external-xref>) shall be applied by substituting <quote>$400,000,000</quote> for <quote>$200,000,000</quote> in the matter preceding clause (i), and by substituting <quote>$150,000,000</quote> for <quote>$75,000,000</quote> in clause (i).</text></section> <section id="HA395EB020847441E9670A39FC9565F31"><enum>304.</enum><text display-inline="yes-display-inline">During fiscal year 2024, section 552(c)(2) of the Foreign Assistance Act of 1961 (<external-xref legal-doc="usc" parsable-cite="usc/22/2348a">22 U.S.C. 2348a(c)(2)</external-xref>) shall be applied by substituting <quote>$50,000,000</quote> for <quote>$25,000,000</quote>.</text></section> +<section id="HB3A98631DC76497580674335701E25B0"><enum>305.</enum><text display-inline="yes-display-inline">Section 12001 of the Department of Defense Appropriations Act, 2005 (<external-xref legal-doc="public-law" parsable-cite="pl/108/287">Public Law 108–287</external-xref>) is amended as follows:</text> <paragraph id="H57F84C242A844CC2AFD3EC1610FF2FD5"><enum>(1)</enum><text display-inline="yes-display-inline">In paragraph (2) of subsection (a), by striking <quote>armor</quote> and all that follows through the end of the paragraph and inserting <quote>defense articles that are in the inventory of the Department of Defense as of the date of transfer, are intended for use as reserve stocks for Israel, and are located in a stockpile for Israel as of the date of transfer</quote>.</text></paragraph> +<paragraph id="HE32163C3D6E14CC794AED649A97B14B9"><enum>(2)</enum><text display-inline="yes-display-inline">In subsection (b), by striking <quote>at least equal to the fair market value of the items transferred</quote> and inserting <quote>in an amount to be determined by the Secretary of Defense</quote>.</text></paragraph> <paragraph id="H6E74B1CF282844668FA7A18E8DD218BC"><enum>(3)</enum><text display-inline="yes-display-inline">In subsection (c), by inserting before the comma in the first sentence the following: <quote>, or as far in advance of such transfer as is practicable as determined by the President on a case-by-case basis during extraordinary circumstances impacting the national security of the United States</quote>.</text></paragraph></section> +<section id="H8697589195F94576A64A4FBD22E6A287"><enum>306.</enum><text display-inline="yes-display-inline">For fiscal year 2024, section 514(b) of the Foreign Assistance Act of 1961 (<external-xref legal-doc="usc" parsable-cite="usc/22/2321h">22 U.S.C. 2321h(b)</external-xref>) shall not apply to defense articles to be set aside, earmarked, reserved, or intended for use as reserve stocks in stockpiles in the State of Israel.</text></section> <section id="HE1805167F5B24D449F0B2AA02049CDD4"><enum>307.</enum> <subsection commented="no" display-inline="yes-display-inline" id="H6CB668A00F3E429C89D5AAAEBA28D68F"><enum>(a)</enum><text display-inline="yes-display-inline">Funds appropriated by this division under the headings <quote>International Disaster Assistance</quote> and <quote>Migration and Refugee Assistance</quote> may be transferred to, and merged with, funds appropriated by this division under such headings.</text></subsection> +<subsection id="H999B86A779544C7EAA087B7B9D744947"><enum>(b)</enum><text display-inline="yes-display-inline">Funds appropriated by this division under the headings <quote>International Narcotics Control and Law Enforcement</quote>, <quote>Peacekeeping Operations</quote>, and <quote>Foreign Military Financing Program</quote> may be transferred to, and merged with, funds appropriated by this division under such headings.</text></subsection> <subsection id="H63918214A7FE41B789CBFCBC1ADB15D3"><enum>(c)</enum><text display-inline="yes-display-inline">The transfer authorities provided by this section are in addition to any other transfer authority provided by law, and are subject to prior consultation with, and the regular notification procedures of, the Committees on Appropriations.</text></subsection> +<subsection id="H2117BDDAAB7B4C9A9F92FC1BD53F74C6"><enum>(d)</enum><text display-inline="yes-display-inline">Upon a determination that all or part of the funds transferred pursuant to the authorities provided by this section are not necessary for such purposes, such amounts may be transferred back to such appropriations.</text></subsection></section> <section id="H3C540E894FF84008A88FF80F1FCC25F2"><enum>308.</enum><text display-inline="no-display-inline">None of the funds appropriated or otherwise made available by this division and prior Acts making appropriations for the Department of State, foreign operations, and related programs may be made available for a contribution, grant, or other payment to the United Nations Relief and Works Agency, notwithstanding any other provision of law.</text></section> +<section id="HA1874E8846A14E39A1C88720CABF9EB7"><enum>309.</enum> +<subsection commented="no" display-inline="yes-display-inline" id="HBDF08C34EAE247AC876AB2EE83D8E438"><enum>(a)</enum><header>Certification</header><text display-inline="yes-display-inline">The Secretary of State shall certify and report to the appropriate congressional committees not later than fifteen days after the date of enactment of this division, that—</text> <paragraph id="H854F99B227CB497C956545A2413C530B" indent="up1"><enum>(1)</enum><text display-inline="yes-display-inline">oversight policies, processes, and procedures have been established by the Department of State and the United States Agency for International Development, as appropriate, and are in use to prevent the diversion, misuse, or destruction of assistance, including through international organizations, to Hamas and other terrorist and extremist entities in Gaza; and</text></paragraph> +<paragraph id="HB8F9C1273A8342B49EAC4658DCD37834" indent="up1"><enum>(2)</enum><text display-inline="yes-display-inline">such policies, processes, and procedures have been developed in coordination with other bilateral and multilateral donors and the Government of Israel, as appropriate.</text></paragraph></subsection> <subsection id="H6B2C1ADDF1B444CA8788AA13569F5140"><enum>(b)</enum><header>Oversight Policy and Procedures</header><text display-inline="yes-display-inline">The Secretary of State and the USAID Administrator shall submit to the appropriate congressional committees, concurrent with the submission of the certification required in subsection (a), a written description of the oversight policies, processes, and procedures for funds appropriated by this title that are made available for assistance for Gaza, including specific actions to be taken should such assistance be diverted, misused, or destroyed, and the role of Israel in the oversight of such assistance.</text></subsection> +<subsection id="H9FA77BE45D7A488BBC22C8BF67570291"><enum>(c)</enum><header>Requirement to Inform</header><text display-inline="yes-display-inline">The Secretary of State and USAID Administrator shall promptly inform the appropriate congressional committees of each instance in which funds appropriated by this title that are made available for assistance for Gaza have been diverted, misused, or destroyed, to include the type of assistance, a description of the incident and parties involved, and an explanation of the response of the Department of State or USAID, as appropriate.</text></subsection> <subsection id="HC0FC3976DD444AA3BDBD44E019B99F0D"><enum>(d)</enum><header>Third Party Monitoring</header><text display-inline="yes-display-inline">Funds appropriated by this title shall be made available for third party monitoring of assistance for Gaza, including end use monitoring, following consultation with the appropriate congressional committees.</text></subsection> +<subsection id="HC46E6AC1DA0847108729C643D1C21EC5"><enum>(e)</enum><header>Offices of Inspectors General</header> +<paragraph id="H8F1E5A21A452498DAD1E1766218F13C5" indent="up1"><enum>(1)</enum><header>Department of State</header><text display-inline="yes-display-inline">Of the funds appropriated by this title under the heading <quote>Office of Inspector General</quote> for the Department of State, $4,000,000 shall be made available for the oversight and monitoring of assistance made available for Gaza by this title and in prior Acts making appropriations for the Department of State, foreign operations, and related programs.</text></paragraph> <paragraph id="HAAAF8C77868E4C769A15169BF6F4C55B" indent="up1"><enum>(2)</enum><header>United States Agency For International Development</header><text display-inline="yes-display-inline">Of the funds appropriated by this title under the heading <quote>Office of Inspector General</quote> for USAID, $3,000,000 shall be made available for the oversight and monitoring of assistance made available for Gaza by this title and in prior Acts making appropriations for the Department of State, foreign operations, and related programs.</text></paragraph></subsection> +<subsection id="HF7D063DE369E4700B87301BC082E7858"><enum>(f)</enum><header>Report</header><text display-inline="yes-display-inline">Not later than 90 days after the initial obligation of funds appropriated by this title that are made available for assistance for Gaza, and every 90 days thereafter until all such funds are expended, the Secretary of State and the USAID Administrator shall jointly submit to the appropriate congressional committees a report detailing the amount and purpose of such assistance provided during each respective quarter, including a description of the specific entity implementing such assistance.</text></subsection> <subsection id="H7F06BAB6194B48D09CD7ABD54CD8AA63"><enum>(g)</enum><header>Assessment</header><text display-inline="yes-display-inline">Not later than 90 days after the date of enactment of this division and every 90 days thereafter until September 30, 2025, the Secretary of State, in consultation with the Director of National Intelligence and other heads of elements of the intelligence community that the Secretary considers relevant, shall submit to the appropriate congressional committees a report assessing whether funds appropriated by this title and made available for assistance for the West Bank and Gaza have been diverted by Hamas or other terrorist and extremist entities in the West Bank and Gaza: <italic>Provided</italic>, That such report shall include details on the amount and how such funds were made available and used by such entities: <italic>Provided further</italic>, That such report may be submitted in classified form, if necessary.</text></subsection> +<subsection id="H85E7EB76CA0E44FF915B41A333CD66B9"><enum>(h)</enum><header>Consultation</header><text display-inline="yes-display-inline">Not later than 30 days after the date of enactment of this division but prior to the initial obligation of funds made available by this title for humanitarian assistance for Gaza, the Secretary of State and USAID Administrator, as appropriate, shall consult with the Committees on Appropriations on the amount and anticipated uses of such funds.</text></subsection></section> <section id="HCEA8A5D83B1C49279F6377CB7C07AD05"><enum>310.</enum><text display-inline="yes-display-inline">Prior to the initial obligation of funds made available in this title in this division, but not later than 15 days after the date of enactment of this division, the Secretary of State shall submit to the Committees on Appropriations—</text> +<paragraph id="H301EA7907D6D47DAB25C5C2D131FBAFF"><enum>(1)</enum><text display-inline="yes-display-inline">spend plans, as defined in section 7034(s)(4) of the Department of State, Foreign Operations, and Related Programs Appropriations Act, 2023 (division K of <external-xref legal-doc="public-law" parsable-cite="pl/117/328">Public Law 117–328</external-xref>), at the country, account, and program level, for funds appropriated by this division under the headings <quote>International Narcotics Control and Law Enforcement</quote>, <quote>Peacekeeping Operations</quote> and <quote>Foreign Military Financing Program</quote>: <italic>Provided</italic>, That plans submitted pursuant to this paragraph shall include for each program notified—(A) total funding made available for such program, by account and fiscal year; (B) funding that remains unobligated for such program from prior year base or supplemental appropriations; (C) funding that is obligated but unexpended for such program; and (D) funding committed, but not yet notified for such program; and</text></paragraph> <paragraph id="H7B17EDC17658480BADC21303D27E3795"><enum>(2)</enum><text display-inline="yes-display-inline">operating plans, as defined in section 7062 of the Department of State, Foreign Operations, and Related Programs Appropriations Act, 2023 (division K of <external-xref legal-doc="public-law" parsable-cite="pl/117/328">Public Law 117–328</external-xref>), for funds appropriated by this title under the headings <quote>Diplomatic Programs</quote> and <quote>Emergencies in the Diplomatic and Consular Service</quote>.</text></paragraph></section> +<enum>IV</enum><appropriations-major id="HD977ECF34E054DC09C2F39353FB058DE"><header>General Provisions—This Division</header></appropriations-major> +<section id="H3A49C258501E4B548F5119A87EF48B84"><enum>401.</enum><text display-inline="yes-display-inline">Each amount appropriated or made available by this division is in addition to amounts otherwise appropriated for the fiscal year involved.</text></section> <section id="HC588C90B7B154B758E8E5E9750964FB8"><enum>402.</enum><text display-inline="yes-display-inline">No part of any appropriation contained in this division shall remain available for obligation beyond the current fiscal year unless expressly so provided herein.</text></section> +<section id="HA1FE66B5446A42C29AFF9E5F1938534E"><enum>403.</enum><text display-inline="yes-display-inline">Unless otherwise provided for by this division, the additional amounts appropriated by this division to appropriations accounts shall be available under the authorities and conditions applicable to such appropriations accounts for fiscal year 2024.</text></section> <section id="HC7A6AD207E2B47B18BC3214CDD2CFEF1"><enum>404.</enum> <subsection commented="no" display-inline="yes-display-inline" id="HE717468BB29B43ADB86E4077DA7963ED"><enum>(a)</enum><text display-inline="yes-display-inline">Not later than 45 days after the date of enactment of this division, the Secretary of State, in consultation with the heads of other relevant Federal agencies, as appropriate, shall brief the appropriate congressional committees, in classified form, if necessary, on the status and welfare of hostages being held in Gaza.</text></subsection> +<subsection id="H6BABF4994B2F4A5D85040BE369C53BF6"><enum>(b)</enum><text display-inline="yes-display-inline">For purposes of this section, the term <quote>appropriate congressional committees</quote> means the following:</text> <paragraph id="HB7A82DE53C6A4A0787181948EB5ECE0C"><enum>(1)</enum><text display-inline="yes-display-inline">The Committees on Appropriations, Armed Services, and Foreign Relations of the Senate.</text></paragraph> +<paragraph id="HDB17386654554940A90CB20F32A1CCD0"><enum>(2)</enum><text display-inline="yes-display-inline">The Select Committee on Intelligence of the Senate.</text></paragraph> <paragraph id="H841E122B26FC419998563CAE25F76FF4"><enum>(3)</enum><text display-inline="yes-display-inline">The Committees on Appropriations, Armed Services, and Foreign Affairs of the House of Representatives.</text></paragraph> +<paragraph id="H04C7BF7A6ECF4E46BD78BCBB29096C8E"><enum>(4)</enum><text display-inline="yes-display-inline">The Permanent Select Committee on Intelligence of the House of Representatives.</text></paragraph></subsection></section> <section id="H779DE6B0DC4F4BFE83B067168ECEDAA6"><enum>405.</enum><text display-inline="yes-display-inline">Funds appropriated by this division for foreign assistance (including foreign military sales), for the Department of State, for broadcasting subject to supervision of United States Agency for Global Media, and for intelligence or intelligence related activities are deemed to be specifically authorized by the Congress for the purposes of section 10 of <external-xref legal-doc="public-law" parsable-cite="pl/91/672">Public Law 91–672</external-xref> (<external-xref legal-doc="usc" parsable-cite="usc/22/2412">22 U.S.C. 2412</external-xref>), section 15 of the State Department Basic Authorities Act of 1956 (<external-xref legal-doc="usc" parsable-cite="usc/22/2680">22 U.S.C. 2680</external-xref>), section 313 of the Foreign Relations Authorization Act, Fiscal Years 1994 and 1995 (<external-xref legal-doc="usc" parsable-cite="usc/22/6212">22 U.S.C. 6212</external-xref>), and section 504(a)(1) of the National Security Act of 1947 (<external-xref legal-doc="usc" parsable-cite="usc/50/3094">50 U.S.C. 3094(a)(1)</external-xref>).</text></section> +<section id="HBC7FF6832C7E42F6BDCD9980A2EFE7D3"><enum>406.</enum><text display-inline="yes-display-inline">Each amount designated in this division by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985 shall be available (or repurposed or rescinded, if applicable) only if the President subsequently so designates all such amounts and transmits such designations to the Congress.</text></section> <section id="H31E53F89B8EF45EE9C3A8F2FE414193F"><enum>407.</enum><text display-inline="yes-display-inline">Any amount appropriated by this division, designated by the Congress as an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985, and subsequently so designated by the President, and transferred pursuant to transfer authorities provided by this division shall retain such designation.</text></section> +<section id="H63F98EA7EAA34A7E80A34B79ECC80209" display-inline="no-display-inline"><enum>408.</enum><header>Spending Reduction Account</header><text display-inline="yes-display-inline">$0.</text></section> <section id="H48F67319D454420DA7B5C51921D70770" section-type="undesignated-section"><text display-inline="yes-display-inline">This division may be cited as the <quote><short-title>Israel Security Supplemental Appropriations Act, 2024</short-title></quote>.</text></section>                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +B
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Ukraine Security Supplemental Appropriations Act, 2024
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      That the following sums are appropriated, out of any money in the Treasury not otherwise appropriated, for the fiscal year ending September 30, 2024, and for other purposes, namely:
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      <enum>I</enum><appropriations-major id="H390C30301D42429399D96D8A77CA52A1"><header>Department of Defense</header></appropriations-major><appropriations-major id="H8E599583DD00480CA31EBA374CECF15D"><header>Military Personnel</header></appropriations-major><appropriations-intermediate id="H93D8DAE2FC5D4EB3A45ECCB1CF288546"><header>Military Personnel, Army</header><text display-inline="no-display-inline">For an additional amount for <quote>Military Personnel, Army</quote>, $207,158,000, to remain available until December 31, 2024, to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-intermediate><appropriations-intermediate id="HD599A593BECF443FBC9180A3D12B4039"><header>Military Personnel, Marine Corps</header><text display-inline="no-display-inline">For an additional amount for <quote>Military Personnel, Marine Corps</quote>, $3,538,000, to remain available until December 31, 2024, to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-intermediate><appropriations-intermediate id="H9D8376D8F1D64BABAAB63BB24F2439F3"><header>Military Personnel, Air Force</header><text display-inline="no-display-inline">For an additional amount for <quote>Military Personnel, Air Force</quote>, $23,302,000, to remain available until December 31, 2024, to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-intermediate><appropriations-intermediate id="H84DF73F32F7747DAB223B817BC5DBDC6"><header>Military Personnel, Space Force</header><text display-inline="no-display-inline">For an additional amount for <quote>Military Personnel, Space Force</quote>, $4,192,000, to remain available until December 31, 2024, to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-intermediate><appropriations-major id="HDE3FA07E1AE24D4489D33B2578328756"><header>Operation and Maintenance</header></appropriations-major><appropriations-intermediate id="H5126E489A0AD4FE7B8668AB017234165"><header>Operation and Maintenance, Army</header><text display-inline="no-display-inline">For an additional amount for <quote>Operation and Maintenance, Army</quote>, $4,887,581,000, to remain available until December 31, 2024, to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-intermediate><appropriations-intermediate id="H593355A9848340BC936A8DF208E8B775"><header>Operation and Maintenance, Navy</header><text display-inline="no-display-inline">For an additional amount for <quote>Operation and Maintenance, Navy</quote>, $976,405,000, to remain available until December 31, 2024, to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-intermediate><appropriations-intermediate id="HB1369D637D8B416B93A424183A940B9A"><header>Operation and Maintenance, Marine Corps</header><text display-inline="no-display-inline">For an additional amount for <quote>Operation and Maintenance, Marine Corps</quote>, $69,045,000, to remain available until December 31, 2024, to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-intermediate><appropriations-intermediate id="H82C3C8BE9B5840758F88DF2D80AD621D"><header>Operation and Maintenance, Air Force</header><text display-inline="no-display-inline">For an additional amount for <quote>Operation and Maintenance, Air Force</quote>, $371,475,000, to remain available until December 31, 2024, to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-intermediate><appropriations-intermediate id="H2A5A686619244B458C13F48D9C7FCC70"><header>Operation and Maintenance, Space Force</header><text display-inline="no-display-inline">For an additional amount for <quote>Operation and Maintenance, Space Force</quote>, $8,443,000, to remain available until December 31, 2024, to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-intermediate><appropriations-intermediate id="HDB6BF002EE09466ABA996A3C71D4A701"><header>Operation and Maintenance, Defense-Wide</header></appropriations-intermediate><appropriations-small id="H92DC2F7FF1E84846B2ED17FD8F089606"><header>(Including Transfers of Funds)</header><text display-inline="no-display-inline">For an additional amount for <quote>Operation and Maintenance, Defense-Wide</quote>, $27,930,780,000, to remain available until December 31, 2024, to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided</italic>, </proviso>That of the total amount provided under this heading in this division, $13,772,460,000, to remain available until September 30, 2025, shall be for the Ukraine Security Assistance Initiative: <proviso><italic>Provided further</italic>, </proviso>That such funds for the Ukraine Security Assistance Initiative shall be available to the Secretary of Defense under the same terms and conditions as are provided for in section 8148 of the Department of Defense Appropriations Act, 2024 (division A of <external-xref legal-doc="public-law" parsable-cite="pl/118/47">Public Law 118–47</external-xref>): <proviso><italic>Provided further</italic>, </proviso>That of the total amount provided under this heading in this division, up to $13,414,432,000, to remain available until September 30, 2025, may be transferred to accounts under the headings <quote>Operation and Maintenance</quote>, <quote>Procurement</quote>, and <quote>Revolving and Management Funds</quote> for replacement, through new procurement or repair of existing unserviceable equipment, of defense articles from the stocks of the Department of Defense, and for reimbursement for defense services of the Department of Defense and military education and training, provided to the government of Ukraine or identified and notified to Congress for provision to the government of Ukraine or to foreign countries that have provided support to Ukraine at the request of the United States: <proviso><italic>Provided further</italic>, </proviso>That funds transferred pursuant to the preceding proviso shall be merged with and available for the same purposes and for the same time period as the appropriations to which the funds are transferred: <proviso><italic>Provided further</italic>, </proviso>That the Secretary of Defense shall notify the congressional defense committees of the details of such transfers not less than 15 days before any such transfer: <proviso><italic>Provided further</italic>, </proviso>That upon a determination that all or part of the funds transferred from this appropriation are not necessary for the purposes provided herein, such amounts may be transferred back and merged with this appropriation: <proviso><italic>Provided further</italic>, </proviso>That any transfer authority provided herein is in addition to any other transfer authority provided by law: <proviso><italic>Provided further</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-small><appropriations-major id="H72C6899918C34D918490A4A12A688190"><header>Procurement</header></appropriations-major><appropriations-intermediate id="H6C23FCD545A74CE4A00BA37C3170D6E3"><header>Missile Procurement, Army</header><text display-inline="no-display-inline">For an additional amount for <quote>Missile Procurement, Army</quote>, $2,742,757,000, to remain available until September 30, 2026, to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-intermediate><appropriations-intermediate id="H80C8776758B640EFA1DE82DA38BC1BD6"><header>Procurement of Ammunition, Army</header><text display-inline="no-display-inline">For an additional amount for <quote>Procurement of Ammunition, Army</quote>, $5,612,900,000, to remain available until September 30, 2026, to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-intermediate><appropriations-intermediate id="HD539D8BCE2724F95BFF53DBA56949605"><header>Other Procurement, Army</header><text display-inline="no-display-inline">For an additional amount for <quote>Other Procurement, Army</quote>, $308,991,000, to remain available until September 30, 2026, to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-intermediate><appropriations-intermediate id="H8445FB8003A14580BA662322FD0FC375"><header>Weapons Procurement, Navy</header><text display-inline="no-display-inline">For an additional amount for <quote>Weapons Procurement, Navy</quote>, $706,976,000, to remain available until September 30, 2026, to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-intermediate><appropriations-intermediate id="HA681AE05CCA340FAB8BE6F18E5E6A993"><header>Other Procurement, Navy</header><text display-inline="no-display-inline">For an additional amount for <quote>Other Procurement, Navy</quote>, $26,000,000, to remain available until September 30, 2026, to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-intermediate><appropriations-intermediate id="H9A21298F9E65439E8EA7737E7F269B34"><header>Procurement, Marine Corps</header><text display-inline="no-display-inline">For an additional amount for <quote>Procurement, Marine Corps</quote>, $212,443,000, to remain available until September 30, 2026, to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-intermediate><appropriations-intermediate id="H184A47536BB04AB7AB96996985A4E300"><header>Missile Procurement, Air Force</header><text display-inline="no-display-inline">For an additional amount for <quote>Missile Procurement, Air Force</quote>, $366,001,000, to remain available until September 30, 2026, to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-intermediate><appropriations-intermediate id="H48B0CFC050FD49A99BC468EB82849E7F"><header>Other Procurement, Air Force</header><text display-inline="no-display-inline">For an additional amount for <quote>Other Procurement, Air Force</quote>, $3,284,072,000, to remain available until September 30, 2026, to respond to the situation in Ukraine and for other expenses: <proviso><italic>Provided</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-intermediate><appropriations-intermediate id="H83CC6B231A42455DAB7C5CC1472A9E00"><header>Procurement, Defense-Wide</header><text display-inline="no-display-inline">For an additional amount for <quote>Procurement, Defense-Wide</quote>, $46,780,000, to remain available until September 30, 2026, to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-intermediate><appropriations-major id="HBDDA946FD992472EBFFDFA38D270FE5C"><header>Research, Development, Test and Evaluation</header></appropriations-major><appropriations-intermediate id="HBFD87D9AEFED41CAB3A7361C8ACFD593"><header>Research, Development, Test and Evaluation, Army</header><text display-inline="no-display-inline">For an additional amount for <quote>Research, Development, Test and Evaluation, Army</quote>, $18,594,000, to remain available until September 30, 2025, to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-intermediate><appropriations-intermediate id="H485D11FC31584250B2D96E89E2952CB4"><header>Research, Development, Test and Evaluation, Navy</header><text display-inline="no-display-inline">For an additional amount for <quote>Research, Development, Test and Evaluation, Navy</quote>, $13,825,000, to remain available until September 30, 2025, to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-intermediate><appropriations-intermediate id="HAF0A4B902A3A4EF39D5637D818DBA54C"><header>Research, Development, Test and Evaluation, Air Force</header><text display-inline="no-display-inline">For an additional amount for <quote>Research, Development, Test and Evaluation, Air Force</quote>, $406,834,000, to remain available until September 30, 2025, to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-intermediate><appropriations-intermediate id="H40BFE68866DD4DD893D92192A2D38054"><header>Research, Development, Test and Evaluation, Defense-Wide</header></appropriations-intermediate><appropriations-small id="H23C6482C75B24323AD4627C4A4F556B1"><text display-inline="no-display-inline">For an additional amount for <quote>Research, Development, Test and Evaluation, Defense-Wide</quote>, $194,125,000, to remain available until September 30, 2025, to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. </text></appropriations-small><appropriations-major id="H864D7D3A1F9946F983684BFEF0674F3D"><header>Other Department of Defense Programs</header></appropriations-major><appropriations-intermediate id="H4322C612CE874C2680960CA779ACF61C"><header>Office of the Inspector General</header><text display-inline="no-display-inline">For an additional amount for <quote>Office of the Inspector General</quote>, $8,000,000, to remain available until September 30, 2025, which shall be for operation and maintenance of the Office of the Inspector General, including the Special Inspector General for Operation Atlantic Resolve, to carry out reviews of the activities of the Department of Defense to execute funds appropriated in this division, including assistance provided to Ukraine: <proviso><italic>Provided</italic>, </proviso>That the Inspector General of the Department of Defense shall provide to the congressional defense committees a briefing not later than 90 days after the date of enactment of this division: <proviso><italic>Provided further</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-intermediate><appropriations-major id="HFD39A8EA07A641E3A1D9B8528C938F97"><header>Related Agencies</header></appropriations-major><appropriations-intermediate id="H1F0DC136FDD346CFBD18B8B55F6CA80D"><header>Intelligence Community Management Account</header><text display-inline="no-display-inline">For an additional amount for <quote>Intelligence Community Management Account</quote>, $2,000,000, to remain available until September 30, 2024, to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-intermediate><appropriations-major id="H3C398DA6EA6443E6B648BB1D067519B6"><header>General Provisions—This Title</header></appropriations-major><appropriations-small id="H999F53F20EAB4B29A3C99F71CD51D196"><header>(Including Transfers of Funds)</header></appropriations-small> +<section id="HD1726A0917C34424B94399D140AF18FC"><enum>101.</enum> +<subsection commented="no" display-inline="yes-display-inline" id="H232F7F839AFC4B3CADF708F15A4A2E10"><enum>(a)</enum><text display-inline="yes-display-inline">Upon the determination of the Secretary of Defense that such action is necessary in the national interest, the Secretary may, with the approval of the Director of the Office of Management and Budget, transfer up to $1,000,000,000 only between the appropriations or funds made available in this title to the Department of Defense to respond to the situation in Ukraine and for related expenses: <italic>Provided</italic>, That the Secretary shall notify the Congress promptly of each transfer made pursuant to the authority in this subsection: <italic>Provided further</italic>, That such authority is in addition to any transfer authority otherwise provided by law and is subject to the same terms and conditions as the authority provided in section 8005 of the Department of Defense Appropriations Act, 2024 (division A of <external-xref legal-doc="public-law" parsable-cite="pl/118/47">Public Law 118–47</external-xref>), except for monetary limitations concerning the amount of authority available.</text></subsection> <subsection id="HFD155E90CCE644DBB42FFBB2A1670C3C"><enum>(b)</enum><text display-inline="yes-display-inline">Upon the determination by the Director of National Intelligence that such action is necessary in the national interest, the Director may, with the approval of the Director of the Office of Management and Budget, transfer up to $250,000,000 only between the appropriations or funds made available in this title for the National Intelligence Program: <italic>Provided</italic>, That the Director of National Intelligence shall notify the Congress promptly of all transfers made pursuant to the authority in this subsection: <italic>Provided further</italic>, That such authority is in addition to any transfer authority otherwise provided by law and is subject to the same terms and conditions as the authority provided in section 8091 of the Department of Defense Appropriations Act, 2024 (division A of <external-xref legal-doc="public-law" parsable-cite="pl/118/47">Public Law 118–47</external-xref>), except for monetary limitations concerning the amount of authority available.</text></subsection></section> +<section id="HD1A6CC4B083949A4B1FF2ACC29829963"><enum>102.</enum><text display-inline="yes-display-inline">Not later than 60 days after the date of enactment of this division, the Secretary of Defense, in coordination with the Secretary of State, shall submit a report to the Committees on Appropriations, Armed Services, and Foreign Affairs of the House of Representatives and the Committees on Appropriations, Armed Services, and Foreign Relations of the Senate on measures being taken to account for United States defense articles designated for Ukraine since the February 24, 2022, Russian invasion of Ukraine, particularly measures with regard to such articles that require enhanced end-use monitoring; measures to ensure that such articles reach their intended recipients and are used for their intended purposes; and any other measures to promote accountability for the use of such articles: <italic>Provided</italic>, That such report shall include a description of any occurrences of articles not reaching their intended recipients or used for their intended purposes and a description of any remedies taken: <italic>Provided further</italic>, That such report shall be submitted in unclassified form, but may be accompanied by a classified annex.</text></section> <section id="HB778128F6274452D9F3DAC359EFF8ACB"><enum>103.</enum><text display-inline="yes-display-inline">Not later than 30 days after the date of enactment of this division, and every 30 days thereafter through fiscal year 2025, the Secretary of Defense, in coordination with the Secretary of State, shall provide a written report to the Committees on Appropriations, Armed Services, and Foreign Affairs of the House of Representatives and the Committees on Appropriations, Armed Services, and Foreign Relations of the Senate describing United States security assistance provided to Ukraine since the February 24, 2022, Russian invasion of Ukraine, including a comprehensive list of the defense articles and services provided to Ukraine and the associated authority and funding used to provide such articles and services: <italic>Provided</italic>, That such report shall be submitted in unclassified form, but may be accompanied by a classified annex.</text></section> +<enum>II</enum><appropriations-major id="HD7A71767C3B943358B439A52D4A5729B"><header>Department of Energy</header></appropriations-major><appropriations-major id="H89D4FB4499B74601851DC3BB66120402"><header>Energy Programs</header></appropriations-major><appropriations-intermediate id="HB4CBA0EB7F3B469498593736F9766601"><header>Science</header><text display-inline="no-display-inline">For an additional amount for <quote>Science</quote>, $98,000,000, to remain available until expended, for acquisition, distribution, and equipment for development and production of medical, stable, and radioactive isotopes: <proviso><italic>Provided</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-intermediate><appropriations-major id="H60776F307C134B1AB4239BBB67593050"><header>Atomic Energy Defense Activities</header></appropriations-major><appropriations-major commented="no" id="H5D2AC4773BB549488B8D8403033444B6"><header display-inline="yes-display-inline">National Nuclear Security Administration</header></appropriations-major><appropriations-intermediate id="H3E4B60F58AD7447F9D4C65AD564CEC9A"><header>Defense Nuclear Nonproliferation</header><text display-inline="no-display-inline">For an additional amount for <quote>Defense Nuclear Nonproliferation</quote>, $143,915,000, to remain available until September 30, 2025, to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. </text></appropriations-intermediate><appropriations-intermediate commented="no" id="H5A793531945E473F8B6D2CB1D2D018D1"><header>Federal Salaries and Expenses</header><text display-inline="no-display-inline">For an additional amount for <quote>Federal Salaries and Expenses</quote>, $5,540,000, to remain available until September 30, 2025, to respond to the situation in Ukraine and for related expenses: <proviso><italic>Provided,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-intermediate> +<enum>III</enum><appropriations-major id="H8BCF57C10B7B4E6EA72A056E02C63707"><header>Department of Health and Human Services</header></appropriations-major><appropriations-intermediate id="HB981315E98B447FD8FD54AB2DDE64897"><header>Administration for Children and Families</header></appropriations-intermediate><appropriations-small id="H8067A0BB4E2345509D9468821BC00020"><header>Refugee and Entrant Assistance</header><text display-inline="no-display-inline">For an additional amount for <quote>Refugee and Entrant Assistance</quote>, $481,000,000, to remain available until September 30, 2025, for refugee and entrant assistance activities authorized by section 414 of the Immigration and Nationality Act and section 501 of the Refugee Education Assistance Act of 1980: <proviso><italic>Provided</italic>, </proviso>That amounts made available under this heading in this division may be used for grants or contracts with qualified organizations, including nonprofit entities, to provide culturally and linguistically appropriate services, including wraparound services, housing assistance, medical assistance, legal assistance, and case management assistance: <proviso><italic>Provided further</italic>, </proviso>That amounts made available under this heading in this division may be used by the Director of the Office of Refugee Resettlement (Director) to issue awards or supplement awards previously made by the Director: <proviso><italic>Provided further</italic>, </proviso>That the Director, in carrying out section 412(c)(1)(A) of the Immigration and Nationality Act (<external-xref legal-doc="usc" parsable-cite="usc/8/1522">8 U.S.C. 1522(c)(1)(A)</external-xref>) with amounts made available under this heading in this division, may allocate such amounts among the States in a manner that accounts for the most current data available: <proviso><italic>Provided further</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-small><appropriations-major id="H8A5880763CB1476098676FC4BA459A37"><header>General Provision—This Title</header></appropriations-major> +<section id="HE3C06E106137490694A9A70FC0B80D32"><enum>301.</enum><text display-inline="yes-display-inline">Section 401(a)(1)(A) of the Additional Ukraine Supplemental Appropriations Act, 2022 (<external-xref legal-doc="public-law" parsable-cite="pl/117/128">Public Law 117–128</external-xref>) is amended by striking <quote>September 30, 2023</quote> and inserting <quote>September 30, 2024</quote>: <italic>Provided</italic>, That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></section> <enum>IV</enum><appropriations-major id="H5FE06A330DE747BA82665560C976D353"><header>Department of State and Related Agency</header></appropriations-major><appropriations-major id="H7163612EB6104FC88D3F133395046D4C"><header>Department of State</header></appropriations-major><appropriations-intermediate id="HFA3989E53481405E861CAEE0A0D7B8CD"><header>Administration of Foreign Affairs</header></appropriations-intermediate><appropriations-small id="HF3C01F41A3E44F599313A930BCB10233"><header>Diplomatic Programs</header><text display-inline="no-display-inline">For an additional amount for <quote>Diplomatic Programs</quote>, $60,000,000, to remain available until September 30, 2025, to respond to the situation in Ukraine and countries impacted by the situation in Ukraine: <proviso><italic>Provided</italic>, </proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-small><appropriations-small id="H46360CDB2E7047629E3D92EED2A2799D"><header>Office of Inspector General</header><text display-inline="no-display-inline">For an additional amount for <quote>Office of Inspector General</quote>, $8,000,000, to remain available until September 30, 2025: <proviso><italic>Provided</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-small><appropriations-major id="H9FA363E74F0B4201A463252E8B743F56"><header>United States Agency for International Development</header></appropriations-major><appropriations-intermediate id="H5E756C74570D42299525E3601A6BB9A1"><header>Funds Appropriated to the President</header></appropriations-intermediate><appropriations-small id="H097567E023CB4B62A8CAC1A4E62DFF62"><header>Operating Expenses</header><text display-inline="no-display-inline">For an additional amount for <quote>Operating Expenses</quote>, $39,000,000, to remain available until September 30, 2025, to respond to the situation in Ukraine and countries impacted by the situation in Ukraine: <proviso><italic>Provided</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-small><appropriations-small id="H9F83B41DD02A4BCFA842935BD198696B"><header>Office of Inspector General</header><text display-inline="no-display-inline">For an additional amount for <quote>Office of Inspector General</quote>, $10,000,000, to remain available until September 30, 2025: <proviso><italic>Provided</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-small><appropriations-major id="HE2F2485E4094428CA041E38AB7CFB191"><header>Bilateral Economic Assistance</header></appropriations-major><appropriations-intermediate id="H941ADAEBC5964590BF85B9368156F3DE"><header>Funds Appropriated to the President</header></appropriations-intermediate><appropriations-small id="H53EEC49BEB094A1C98835A88A877CA3D"><header>Transition Initiatives</header><text display-inline="no-display-inline">For an additional amount for <quote>Transition Initiatives</quote>, $25,000,000, to remain available until expended, for assistance for Ukraine and countries impacted by the situation in Ukraine: <proviso><italic>Provided</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-small><appropriations-small id="H3107CF4F685A40F9B51B7D31556C5834"><header>Economic Support Fund</header><text display-inline="no-display-inline">For an additional amount for <quote>Economic Support Fund</quote>, $7,899,000,000, to remain available until September 30, 2025: <proviso><italic>Provided</italic>, </proviso>That of the total amount provided under this heading in this division, $7,849,000,000 shall be for assistance for Ukraine, which may include budget support and which may be made available notwithstanding any other provision of law that restricts assistance to foreign countries: <proviso><italic>Provided further</italic>, </proviso>That none of the funds made available for budget support pursuant to the preceding proviso may be made available for the reimbursement of pensions: <proviso><italic>Provided further</italic>, </proviso>That of the total amount provided under this heading in this division, $50,000,000 shall be to prevent and respond to food insecurity: <proviso><italic>Provided further</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-small><appropriations-small id="HFD2DCE703A48486EBD9B871594CA0C32"><header>Assistance for Europe, Eurasia and Central Asia</header><text display-inline="no-display-inline">For an additional amount for <quote>Assistance for Europe, Eurasia and Central Asia</quote>, $1,575,000,000, to remain available until September 30, 2025, for assistance and related programs for Ukraine and other countries identified in section 3 of the FREEDOM Support Act (<external-xref legal-doc="usc" parsable-cite="usc/22/5801">22 U.S.C. 5801</external-xref>) and section 3(c) of the Support for East European Democracy (SEED) Act of 1989 (<external-xref legal-doc="usc" parsable-cite="usc/22/5402">22 U.S.C. 5402(c)</external-xref>): <proviso><italic>Provided</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-small><appropriations-major id="H3A998A1AACFF47A79B07573851F1083A"><header>International Security Assistance</header></appropriations-major><appropriations-intermediate id="HD40852AF652E4F1F83D136F28AB22170"><header>Department of State</header></appropriations-intermediate><appropriations-small id="H265C91247374421B94DE2795C6D49A8B"><header>International Narcotics Control and Law Enforcement</header><text display-inline="no-display-inline">For an additional amount for <quote>International Narcotics Control and Law Enforcement</quote>, $300,000,000, to remain available until September 30, 2025, for assistance for Ukraine and countries impacted by the situation in Ukraine: <proviso><italic>Provided</italic>, </proviso>That such funds may be made available to support the State Border Guard Service of Ukraine and National Police of Ukraine, including units supporting or under the command of the Armed Forces of Ukraine: <proviso><italic>Provided further</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-small><appropriations-small id="H61ACA6217D0E4E3BADD6D4571EA44423"><header>Nonproliferation, Anti-terrorism, Demining and Related Programs</header><text display-inline="no-display-inline">For an additional amount for <quote>Nonproliferation, Anti-terrorism, Demining and Related Programs</quote>, $100,000,000, to remain available until September 30, 2025, for assistance for Ukraine and countries impacted by the situation in Ukraine: <proviso><italic>Provided</italic>, </proviso>That not later than 60 days after the date of enactment of this division, the Secretary of State shall consult with the Committees on Appropriations on the prioritization of demining efforts and how such efforts will be coordinated with development activities: <proviso><italic>Provided further</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-small><appropriations-intermediate id="HA98AD7B34A3645A39B58CFEA6F686348"><header>Funds Appropriated to the President</header></appropriations-intermediate><appropriations-small id="H733E6944FC804895BB60459E7378A43C"><header>Foreign Military Financing Program</header><text display-inline="no-display-inline">For an additional amount for <quote>Foreign Military Financing Program</quote>, $1,600,000,000, to remain available until September 30, 2025, for assistance for Ukraine and countries impacted by the situation in Ukraine and for related expenses: <proviso><italic>Provided</italic>, </proviso>That amounts made available under this heading in this division and unobligated balances of amounts made available under this heading in Acts making appropriations for the Department of State, foreign operations, and related programs for fiscal year 2024 and prior fiscal years shall be available for the cost of loans and loan guarantees as authorized by section 2606 of the Ukraine Supplemental Appropriations Act, 2022 (division N of <external-xref legal-doc="public-law" parsable-cite="pl/117/103">Public Law 117–103</external-xref>), subject to the terms and conditions provided in such section, or as otherwise authorized by law: <proviso><italic>Provided further</italic>, </proviso>That loan guarantees made using amounts described in the preceding proviso for loans financed by the Federal Financing Bank may be provided notwithstanding any provision of law limiting the percentage of loan principal that may be guaranteed: <proviso><italic>Provided further</italic>, </proviso>That up to $5,000,000 of funds made available under this heading in this division, in addition to funds otherwise available for such purposes, may be used by the Department of State for necessary expenses for the general costs of administering military assistance and sales, including management and oversight of such programs and activities: <proviso><italic>Provided further</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-small><appropriations-major id="H94B3A47CB843431698ADA690BAFE6E06"><header>General Provisions—This Title</header></appropriations-major><appropriations-small id="H6F7D3D06C86C48008A879077EBC197DD"><header>(Including Transfers of Funds)</header></appropriations-small> +<section id="H769E20767516457DADBB9A1831BDB821"><enum>401.</enum><text display-inline="yes-display-inline">During fiscal year 2024, section 506(a)(1) of the Foreign Assistance Act of 1961 (<external-xref legal-doc="usc" parsable-cite="usc/22/2318">22 U.S.C. 2318(a)(1)</external-xref>) shall be applied by substituting <quote>$7,800,000,000</quote> for <quote>$100,000,000</quote>.</text></section> <section id="H7C8DE5B4AD974309A41E52C1139C6E3F"><enum>402.</enum><text display-inline="yes-display-inline">During fiscal year 2024, section 506(a)(2)(B) of the Foreign Assistance Act of 1961 (<external-xref legal-doc="usc" parsable-cite="usc/22/2318">22 U.S.C. 2318(a)(2)(B)</external-xref>) shall be applied by substituting <quote>$400,000,000</quote> for <quote>$200,000,000</quote> in the matter preceding clause (i), and by substituting <quote>$150,000,000</quote> for <quote>$75,000,000</quote> in clause (i).</text></section> +<section id="H53BAAEB3959A4160BF17AF28B8F9C4D2"><enum>403.</enum><text display-inline="yes-display-inline">During fiscal year 2024, section 552(c)(2) of the Foreign Assistance Act of 1961 (<external-xref legal-doc="usc" parsable-cite="usc/22/2348a">22 U.S.C. 2348a(c)(2)</external-xref>) shall be applied by substituting <quote>$50,000,000</quote> for <quote>$25,000,000</quote>.</text></section> <section id="HACBD9A04CAAE4B1C95E423275202D239"><enum>404.</enum> <subsection commented="no" display-inline="yes-display-inline" id="H7151DA847EAC4FF78B34B35E3E7D9B0E"><enum>(a)</enum><text display-inline="yes-display-inline">Funds appropriated by this division under the headings <quote>Economic Support Fund</quote> and <quote>Assistance for Europe, Eurasia and Central Asia</quote> to respond to the situation in Ukraine and in countries impacted by the situation in Ukraine may be transferred to, and merged with, funds made available under the headings <quote>United States International Development Finance Corporation—Corporate Capital Account</quote>, <quote>United States International Development Finance Corporation—Program Account</quote>, <quote>Export-Import Bank of the United States—Program Account</quote>, and <quote>Trade and Development Agency</quote> for such purpose.</text></subsection> +<subsection id="H53AF60659EC045D0946B57A243B57312"><enum>(b)</enum><text display-inline="yes-display-inline">The transfer authority provided by this section is in addition to any other transfer authority provided by law, and is subject to prior consultation with, and the regular notification procedures of, the Committees on Appropriations.</text></subsection> <subsection id="H81BDE165783242C9BBA3F42AEDA5A4A8"><enum>(c)</enum><text display-inline="yes-display-inline">Upon a determination that all or part of the funds transferred pursuant to the authority provided by this section are not necessary for such purposes, such amounts may be transferred back to such appropriations.</text></subsection></section> +<section id="HC11A9BB3761B46C28DB1EFD8979519D5"><enum>405.</enum><text display-inline="yes-display-inline">Section 1705 of the Additional Ukraine Supplemental Appropriations Act, 2023 (division M of <external-xref legal-doc="public-law" parsable-cite="pl/117/328">Public Law 117–328</external-xref>) shall apply to funds appropriated by this division under the heading <quote>Economic Support Fund</quote> for assistance for Ukraine.</text></section> <section id="HC969EF86E84A43DE84C88C0032ED63BF"><enum>406.</enum><text display-inline="yes-display-inline">None of the funds appropriated or otherwise made available by this title in this division may be made available for assistance for the Governments of the Russian Federation or Belarus, including entities owned or controlled by such Governments.</text></section> +<section id="H61387E17D61F4BD6B223A925C088099A"><enum>407.</enum> +<subsection commented="no" display-inline="yes-display-inline" id="H80A94B164AD64F1984B78D2DD6530A51"><enum>(a)</enum><text display-inline="yes-display-inline">Section 2606 of the Ukraine Supplemental Appropriations Act, 2022 (division N of <external-xref legal-doc="public-law" parsable-cite="pl/117/103">Public Law 117–103</external-xref>) is amended as follows:</text> <paragraph id="HC33E11D9C4084D4C809A387756305566" indent="up1"><enum>(1)</enum><text display-inline="yes-display-inline">in subsection (a), by striking <quote>and North Atlantic Treaty Organization (NATO) allies</quote> and inserting <quote>, North Atlantic Treaty Organization (NATO) allies, major non-NATO allies, and the Indo-Pacific region</quote>; by striking <quote>$4,000,000,000</quote> and inserting <quote>$8,000,000,000</quote>; and by striking <quote>, except that such rate may not be less than the prevailing interest rate on marketable Treasury securities of similar maturity</quote>; and</text></paragraph> +<paragraph id="H9F5579CC424E4B63BEDFF959FA88F5D9" indent="up1"><enum>(2)</enum><text display-inline="yes-display-inline">in subsection (b), by striking <quote>and NATO allies</quote> and inserting <quote>, NATO allies, major non-NATO allies, and the Indo-Pacific region</quote>; by striking <quote>$4,000,000,000</quote> and inserting <quote>$8,000,000,000</quote>; and by inserting at the end of the second proviso <quote>except for guarantees of loans by the Federal Financing Bank</quote>.</text></paragraph></subsection> <subsection id="H7A4A42C5E7684C8A8D880FEBE309FC53"><enum>(b)</enum><text>Funds made available for the costs of direct loans and loan guarantees for major non-NATO allies and the Indo-Pacific region pursuant to section 2606 of division N of <external-xref legal-doc="public-law" parsable-cite="pl/117/103">Public Law 117–103</external-xref>, as amended by subsection (a), may only be made available from funds appropriated by this division under the heading <quote>Foreign Military Financing Program</quote> and available balances from under such heading in prior Acts making appropriations for the Department of State, foreign operations, and related programs: <italic>Provided</italic>, That such funds may only be made available if the Secretary of State certifies and reports to the appropriate congressional committees, not less than 15 days prior to the obligation of such funds, that such direct loan or loan guarantee is in the national security interest of the United States, is being provided in response to exigent circumstances, is addressing a mutually agreed upon emergency requirement of the recipient country, and the recipient country has a plan to repay such loan: <italic>Provided further</italic>, That not less than 60 days after the date of enactment of this division, the Secretary of State shall consult with such committees on the implementation of this subsection.</text></subsection> +<subsection id="HB3EE19C97F7742799B356189CCA9A31F"><enum>(c)</enum><text display-inline="yes-display-inline">Amounts repurposed pursuant to this section that were previously designated by the Congress as an emergency requirement pursuant to a concurrent resolution on the Budget are designated as an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></subsection></section> <section id="HDD0F1D45BA674E3FA6BBC59EE31D3313"><enum>408.</enum><text display-inline="yes-display-inline">Funds appropriated under the headings <quote>Economic Support Fund</quote> and <quote>Assistance for Europe, Eurasia and Central Asia</quote> in this title in this division may be made available as contributions, following consultation with the Committees on Appropriations.</text></section> +<section id="HDE1EA71053B94AC693F11E9D0DDCE5EB"><enum>409.</enum><text display-inline="yes-display-inline">Prior to the initial obligation of funds made available in this title in this division, but not later than 15 days after the date of enactment of this division, the Secretary of State and USAID Administrator, as appropriate, shall submit to the Committees on Appropriations—</text> <paragraph id="H11287EF8738D42CA8CB94EF3512BB80F"><enum>(1)</enum><text display-inline="yes-display-inline">spend plans, as defined in section 7034(s)(4) of the Department of State, Foreign Operations, and Related Programs Appropriations Act, 2023 (division K of <external-xref legal-doc="public-law" parsable-cite="pl/117/328">Public Law 117–328</external-xref>), at the country, account, and program level, for funds appropriated by this division under the headings <quote>Economic Support Fund</quote>, <quote>Transition Initiatives</quote>, <quote>Assistance for Europe, Eurasia and Central Asia</quote>, <quote>International Narcotics Control and Law Enforcement</quote>, <quote>Nonproliferation, Anti-terrorism, Demining and Related Programs</quote>, and <quote>Foreign Military Financing Program</quote>: <italic>Provided</italic>, That plans submitted pursuant to this paragraph shall include for each program notified—(A) total funding made available for such program, by account and fiscal year; (B) funding that remains unobligated for such program from prior year base or supplemental appropriations; (C) funding that is obligated but unexpended for such program; and (D) funding committed, but not yet notified for such program; and</text></paragraph> +<paragraph id="H5E13D97B3F73485EB42E8887A5018B30"><enum>(2)</enum><text display-inline="yes-display-inline">operating plans, as defined in section 7062 of the Department of State, Foreign Operations, and Related Programs Appropriations Act, 2023 (division K of <external-xref legal-doc="public-law" parsable-cite="pl/117/328">Public Law 117–328</external-xref>), for funds appropriated by this title under the headings <quote>Diplomatic Programs</quote> and <quote>Operating Expenses</quote>.</text></paragraph></section> <enum>V</enum><appropriations-major id="H1D86C87D4DB143E5ADAC85DEAA86F4A4"><header>General Provisions—This Division</header></appropriations-major> <section id="HAB52C4ADE5FA4D5D8087E4937675828E"><enum>501.</enum><text display-inline="yes-display-inline">Each amount appropriated or made available by this division is in addition to amounts otherwise appropriated for the fiscal year involved.</text></section> +<section id="HBE92EF96B32B4219B757178C118F04D9"><enum>502.</enum><text display-inline="yes-display-inline">No part of any appropriation contained in this division shall remain available for obligation beyond the current fiscal year unless expressly so provided herein.</text></section> <section id="H0DE6ADBC5A0544D7900B4FD02EFFDE8D"><enum>503.</enum><text display-inline="yes-display-inline">Unless otherwise provided for by this division, the additional amounts appropriated by this division to appropriations accounts shall be available under the authorities and conditions applicable to such appropriations accounts for fiscal year 2024.</text></section> +<section id="H93AD1CD237BF440785412B5FA8423E31"><enum>504.</enum><text display-inline="yes-display-inline">Not later than 45 days after the date of enactment of this division, the Secretary of State and the Secretary of Defense, in consultation with the heads of other relevant Federal agencies, as appropriate, shall submit to the Committees on Appropriations, Armed Services, and Foreign Relations of the Senate and the Committees on Appropriations, Armed Services, and Foreign Affairs of the House of Representatives a strategy regarding United States support for Ukraine against aggression by the Russian Federation: <italic>Provided</italic>, That such strategy shall be multi-year, establish specific and achievable objectives, define and prioritize United States national security interests, and include the metrics to be used to measure progress in achieving such objectives: <italic>Provided further</italic>, That such strategy shall include an estimate, on a fiscal year-by-fiscal year basis, of the resources required by the United States to achieve such objectives, including to help hasten Ukrainian victory against Russia’s invasion forces in a manner most favorable to United States interests and objectives, and a description of the national security implications for the United States if those objectives are not met: <italic>Provided further</italic>, That such strategy shall describe how each specific aspect of U.S. assistance, including defense articles and U.S. foreign assistance, is intended at the tactical, operational, and strategic level to help Ukraine end the conflict as a democratic, independent, and sovereign country capable of deterring and defending its territory against future aggression: <italic>Provided further</italic>, That such strategy shall include a classified independent assessment from the Commander, U.S. European Command, describing any specific defense articles and services not yet provided to Ukraine that would result in meaningful battlefield gains in alignment with the strategy: <italic>Provided further</italic>, That such strategy shall include a classified assessment from the Chairman of the Joint Chiefs of Staff that the provision of specific defense articles and services provided to Ukraine does not pose significant risk to the defense capabilities of the United States military: <italic>Provided further</italic>, That the Under Secretary of Defense for Acquisition & Sustainment in coordination with the Director, Cost Assessment and Program Evaluation provide an assessment of the executability and a production schedule for any specific defense articles recommended by the Commander, U.S. European Command that require procurement: <italic>Provided further</italic>, That such strategy shall include information on support to the Government of the Russian Federation from the Islamic Republic of Iran, the People’s Republic of China, and the Democratic People’s Republic of Korea, related to the Russian campaign in Ukraine, and its impact on such strategy: <italic>Provided further</italic>, That such strategy shall be updated not less than quarterly, as appropriate, until September 30, 2025, and such updates shall be submitted to such committees: <italic>Provided further</italic>, That unless otherwise specified by this section, such strategy shall be submitted in unclassified form but may include a classified annex.</text></section> <section id="H21BF94F642AE46E09A5436A626CBCE1B"><enum>505.</enum> <subsection commented="no" display-inline="yes-display-inline" id="H3B294B697E4940EC8C07658C31951370"><enum>(a)</enum><header>Transfer of Long-Range ATACMS Required</header><text display-inline="yes-display-inline">As soon as practicable after the date of enactment of this division, the President shall transfer long range Army Tactical Missile Systems to the Government of Ukraine to assist the Government of Ukraine in defending itself and achieving victory against the Russian Federation.</text></subsection> +<subsection id="H7A3E806FD11148BABF6EF663A8254B6A"><enum>(b)</enum><header>Notification</header><text display-inline="yes-display-inline">If the President determines that executing the transfer of long-range Army Tactical Missile Systems to the Government of Ukraine pursuant to subsection (a) would be detrimental to the national security interests of the United States, the President may withhold such transfer and shall notify the congressional defense committees, the Committees on Appropriations and Foreign Relations of the Senate, and the Committees on Appropriations and Foreign Affairs of the House of Representatives of such determination.</text></subsection></section> <section id="HD1CF8D73D984467D8A2EAC8F50E4B4B9"><enum>506.</enum> <subsection commented="no" display-inline="yes-display-inline" id="HBF6F3FE0B9C34F0D933331B0A2694E38"><enum>(a)</enum><header>In-Person Monitoring</header><text display-inline="yes-display-inline">The Secretary of State shall, to the maximum extent practicable, ensure that funds appropriated by this division under the headings <quote>Economic Support Fund</quote>, <quote>Assistance for Europe, Eurasia and Central Asia</quote>, <quote>International Narcotics Control and Law Enforcement</quote>, and <quote>Nonproliferation, Anti-terrorism, Demining and Related Programs</quote> and made available for project-based assistance for Ukraine are subject to in-person monitoring by United States personnel or by vetted third party monitors.</text></subsection> +<subsection id="HEB90D3F8A5F74B169C043BEC9623C95E"><enum>(b)</enum><header>Certification</header><text display-inline="yes-display-inline">Not later than 15 days prior to the initial obligation of funds appropriated by this division and made available for assistance for Ukraine under the headings <quote>Economic Support Fund</quote>, <quote>Assistance for Europe, Eurasia and Central Asia</quote>, <quote>International Narcotics Control and Law Enforcement</quote>, <quote>Nonproliferation, Anti-terrorism, Demining and Related Programs</quote>, and <quote>Foreign Military Financing Program</quote>, the Secretary of State and the USAID Administrator shall jointly certify and report to the appropriate congressional committees that mechanisms for monitoring and oversight of funds are in place and functioning to ensure accountability of such funds to prevent waste, fraud, abuse, diversion, and corruption, including mechanisms such as use of third party monitors, enhanced end-use monitoring, external and independent audits and evaluations, randomized spot checks, and regular reporting on outcomes achieved and progress made toward stated program objectives, consistent with the strategy required by section 504 of this title: <italic>Provided</italic>, That section 7015(e) of <external-xref legal-doc="public-law" parsable-cite="pl/118/47">Public Law 118–47</external-xref> shall apply to the certification requirement of this subsection.</text></subsection> <subsection id="HDAD87723A651479DAF028DBA2E3E70AD"><enum>(c)</enum><header>Cost Matching</header><text display-inline="yes-display-inline">Funds appropriated by this division and prior Acts for fiscal year 2024 under the headings <quote>Economic Support Fund</quote> and <quote>Assistance for Europe, Eurasia and Central Asia</quote> that are made available for contributions to the Government of Ukraine may not exceed 50 percent of the total amount provided for such assistance by all donors: <italic>Provided</italic>, That the President may waive the limitation in this subsection if the President determines and reports to the appropriate congressional committees that to do so is in the national security interest of the United States, including a detailed justification for such determination and an explanation as to why other donors to the Government of Ukraine are unable to meet or exceed such level: <italic>Provided further</italic>, That following such determination, the President shall submit a report to the Speaker and Minority Leader of the House of Representatives, the Majority and Minority Leaders of the Senate, and the appropriate congressional committees every 120 days while assistance is provided in reliance on the determination under the previous proviso detailing steps taken by the Department of State to increase other donor contributions and an update on the status of such contributions: <italic>Provided further</italic>, That the requirements of this subsection shall continue in effect until such funds are expended.</text></subsection></section> +<section id="H586A98DD4434446D8671680FFE40CB5F"><enum>507.</enum> +<subsection commented="no" display-inline="yes-display-inline" id="H42FA5B7FB3CF496093B98F696BC57229"><enum>(a)</enum><header>Arrangement Required</header><text display-inline="yes-display-inline">Notwithstanding any other provision of law, not later than 60 days after the date of the enactment of this division, the President shall enter into an arrangement with the Government of Ukraine relating to the repayment by Ukraine to the United States of economic assistance provided to Ukraine by the United States to respond to the situation in Ukraine, and for related expenses, that are made available under the headings <quote>Economic Support Fund</quote> and <quote>Assistance for Europe, Eurasia and Central Asia</quote> in title IV of this division.</text></subsection> <subsection id="H42A4ACF440A6497484EE666744B6F96E"><enum>(b)</enum><header>Terms</header><text display-inline="yes-display-inline">Repayment required by the arrangement required by subsection (a) shall be at terms to be set by the President.</text></subsection> +<subsection id="H29AFFCAA91E94C2B981ED14B21376186"><enum>(c)</enum><header>Limitation on Arrangement Terms</header><text display-inline="yes-display-inline">The arrangement required pursuant to subsection (a) may not provide for the cancellation of any or all amounts of indebtedness except as provided in subsection (d).</text></subsection> <subsection id="H9F555272AA7A4D03AB63A309D960688A"><enum>(d)</enum><header>Cancellation of Indebtedness</header> <paragraph id="HAEA66B4F947A47B490A58BCBC9AA6A24"><enum>(1)</enum><text display-inline="yes-display-inline">The President may not before November 15, 2024 take any action related to the indebtedness of the Government of Ukraine that cancels any indebtedness incurred by Ukraine pursuant to this section.</text></paragraph> +<paragraph id="HD4181A1F6AE7415BA91F13522B405505"><enum>(2)</enum><text display-inline="yes-display-inline">At any time after November 15, 2024, the President may, subject to congressional review provided by section 508, cancel up to 50 percent of the total indebtedness incurred by Ukraine or anticipated to be incurred by Ukraine with respect to economic assistance and related expenses made available under the headings <quote>Economic Support Fund</quote> and <quote>Assistance for Europe, Eurasia and Central Asia</quote> in title IV of this division. Upon completion of the congressional review process set forth in section 508, such cancellation shall be final and irrevocable.</text></paragraph> <paragraph id="H063B97C2AAA5499BBC03031701D86F34"><enum>(3)</enum><text display-inline="yes-display-inline">The President may, subject to congressional review provided by section 508, cancel any remaining indebtedness to the government of Ukraine under this section at any time after January 1, 2026. Upon completion of the congressional review process set forth in section 508, such cancellation shall be final and irrevocable.</text></paragraph></subsection></section> +<section id="H7015523B54934226920A3E01225166B1"><enum>508.</enum> +<subsection commented="no" display-inline="yes-display-inline" id="H0BF0A98AD3884499AAE59CA31FD11D89"><enum>(a)</enum><header>Report Required</header> +<paragraph id="H3E0544A6A81C417C895B397611D659BF" indent="up1"><enum>(1)</enum><header>In General</header><text display-inline="yes-display-inline">Notwithstanding any other provision of law, before taking any action described in paragraph (2), the President shall submit to Congress a written report that describes that action and the reason for that action.</text></paragraph> <paragraph id="HA2BCB0CBC7D443BABC6968FC821D1B0F" indent="up1"><enum>(2)</enum><header>Action Described</header><text display-inline="yes-display-inline">An action described in this paragraph is an action related to the indebtedness of the Government of Ukraine authorized by section 507(d)(1).</text></paragraph></subsection> +<subsection id="HE8A632602C8745ACAEC999F5BF012B61"><enum>(b)</enum><header>Congressional Review Period</header> +<paragraph id="H475237199B974F0685EADE7AB50BD806" indent="up1"><enum>(1)</enum><header>2024</header><text display-inline="yes-display-inline">During calendar year 2024, if the President submits to Congress a report under subsection (a)(1), the President may not take any action with respect to the indebtedness of the Government of Ukraine until the earlier of—</text> <subparagraph id="HB010BDF29E08499FB048C739070889B2"><enum>(A)</enum><text display-inline="yes-display-inline">the date that is 10 calendar days after the date of such submission; or</text></subparagraph> +<subparagraph id="H207578D35BE74D3DB73D6BEF926A07E3"><enum>(B)</enum><text display-inline="yes-display-inline">the date on which Congress has considered and failed to pass a joint resolution of disapproval, as provided in this section.</text></subparagraph></paragraph> <paragraph id="HC1EDBE0DBEBB41BFA930CC7141965CF7" indent="up1"><enum>(2)</enum><header>Succeeding Years</header> <subparagraph id="H4374956D52C04A029E94C4B431F27F94"><enum>(A)</enum><header>In General</header><text display-inline="yes-display-inline">During calendar year 2025 or any calendar year thereafter, if the President submits to Congress a report under subsection (a)(1), the President may not take any action with respect to the indebtedness of the Government of Ukraine until the earlier of—</text> +<clause id="HA2F77DA365AB4F12AB321253356B1F5D"><enum>(i)</enum><text display-inline="yes-display-inline">the date that is 30 calendar days after the date of such submission, except as provided in subparagraph (B); or</text></clause> <clause id="H9B8972B82A57492994D85145FBDA2399"><enum>(ii)</enum><text display-inline="yes-display-inline">the date on which Congress has considered and failed to pass a joint resolution of disapproval, as provided in this section.</text></clause></subparagraph> +<subparagraph id="H9CE729D32EFE4658922B438F3602939E"><enum>(B)</enum><header>Exception</header><text display-inline="yes-display-inline">The period for congressional review of a report submitted under subsection (a)(1) shall be 60 calendar days if the report is submitted to Congress on or after July 10 and on or before September 7 in any calendar year.</text></subparagraph></paragraph> <paragraph id="H3EBC93AFFAC1428FA83AE93ACF72D06A" indent="up1"><enum>(3)</enum><header>Veto Message</header><text display-inline="yes-display-inline">If the President vetoes a joint resolution of disapproval, he may not take any action with respect to the indebtedness of Ukraine for 5 calendar days after the veto message is received by the appropriate House of Congress.</text></paragraph></subsection> +<subsection id="HC9C0C90AC6A9417285069091134BA52C"><enum>(c)</enum><header>Joint Resolution of Disapproval</header><text display-inline="yes-display-inline">In this section, the term <quote>joint resolution</quote> means only a joint resolution—</text> <paragraph id="H476CE9824F154F609B7940000CC07FF9" indent="up1"><enum>(1)</enum><text display-inline="yes-display-inline">that is introduced not later than 3 calendar days after the date on which a report of the President referred to in subsection (a)(1) is received by Congress;</text></paragraph> +<paragraph id="H886A9DE292B54E26AAD3FD5076C48A78" indent="up1"><enum>(2)</enum><text display-inline="yes-display-inline">which does not have a preamble;</text></paragraph> <paragraph id="H83BB775CD4694B4EBD0A0CF75035A280" indent="up1"><enum>(3)</enum><text display-inline="yes-display-inline">the title of which is as follows: <quote>Joint resolution relating to the disapproval of the Presidential report with respect to the indebtedness of the Government of Ukraine</quote>; and</text></paragraph> +<paragraph id="H671276C6E46343BBBD5E379F3FF01345" indent="up1"><enum>(4)</enum><text display-inline="yes-display-inline">the matter after the resolving clause of which is as follows: <quote>That Congress disapproves the proposal relating to the indebtedness of the Government of Ukraine submitted by the President of the United States to Congress on _____</quote>, with the blank space filled with the appropriate date of submission of the report under subsection (a)(1).</text></paragraph></subsection> <subsection id="H617AD6092E6B49E68C5D9D65876829B4"><enum>(d)</enum><header>Fast-track Consideration in House of Representatives</header> <paragraph id="HE91FA07CD63348DC9BD3BA2E8445F686" indent="up1"><enum>(1)</enum><header>Reporting and Discharge</header><text display-inline="yes-display-inline">Any committee of the House of Representatives to which a joint resolution is referred shall report the joint resolution to the House of Representatives not later than 5 calendar days after the date on which Congress receives the report described in subsection (a)(1). If a committee fails to report the joint resolution within that period, the committee shall be discharged from further consideration of the joint resolution and the joint resolution shall be referred to the appropriate calendar.</text></paragraph> +<paragraph id="HFAD6C5935AD446FAA7F255E90D2276C4" indent="up1"><enum>(2)</enum><header>Proceeding to Consideration</header><text display-inline="yes-display-inline">After each committee authorized to consider a joint resolution reports the joint resolution to the House of Representatives or has been discharged from its consideration, it shall be in order, not later than the 6th calendar day after the date on which Congress receives the report described in subsection (a)(1), to move to proceed to consider the joint resolution in the House of Representatives. All points of order against the motion are waived. Such a motion shall not be in order after the House of Representatives has disposed of a motion to proceed on the joint resolution. The previous question shall be considered as ordered on the motion to its adoption without intervening motion. The motion shall not be debatable. A motion to reconsider the vote by which the motion is disposed of shall not be in order.</text></paragraph> <paragraph id="H96E2D05BBA6C4DDDA35E2DB9B27B8F44" indent="up1"><enum>(3)</enum><header>Consideration</header><text display-inline="yes-display-inline">The joint resolution shall be considered as read. All points of order against the joint resolution and against its consideration are waived. The previous question shall be considered as ordered on the joint resolution to its passage without intervening motion except two hours of debate equally divided and controlled by the proponent and an opponent. A motion to reconsider the vote on passage of the joint resolution shall not be in order.</text></paragraph></subsection> +<subsection id="H1FE6AF1199644A979BE18F258657BB40"><enum>(e)</enum><header>Fast-track Consideration in Senate</header> +<paragraph id="H41EE388CDF43440386D55C3F3E8435D7" indent="up1"><enum>(1)</enum><header>Placement on Calendar</header><text display-inline="yes-display-inline">Upon introduction in the Senate, the joint resolution shall be placed immediately on the calendar.</text></paragraph> <paragraph id="HB709667850E3467A8D786D179054D20A" indent="up1"><enum>(2)</enum><header>Floor Consideration</header> <subparagraph id="HF54D3BA992FE4F62B0B3CB518B14E2C2"><enum>(A)</enum><header>In General</header><text display-inline="yes-display-inline">It shall not be in order to move to proceed to a joint resolution that has been placed on the calendar pursuant to paragraph (1) unless a motion signed by 16 Senators has been presented to the Senate. Thereafter, notwithstanding Rule XXII of the Standing Rules of the Senate, it is in order, during the periods described in subparagraph (B) (even though a previous motion to the same effect has been disagreed to), for any Senator to move to proceed to the consideration of the joint resolution, and all points of order against the joint resolution (and against consideration of the joint resolution) are waived. The motion to proceed is not debatable. The motion is not subject to a motion to postpone. A motion to reconsider the vote by which the motion is agreed to or disagreed to shall not be in order. If a motion to proceed to the consideration of the joint resolution is agreed to, the joint resolution shall remain the unfinished business until disposed of.</text></subparagraph> +<subparagraph id="H07FA6D77FD5B498F801B8A90EC057975"><enum>(B)</enum><header>Periods Described</header><text display-inline="yes-display-inline">The periods described in this subparagraph are the following:</text> <clause id="H61E597D87D6049AC86EB7710AEC24154"><enum>(i)</enum><text display-inline="yes-display-inline">During calendar year 2024, the period beginning on the day after the date on which the joint resolution was placed on the calendar and ending on the 4th day after the date on which the joint resolution was placed on the calendar.</text></clause> +<clause id="H14322D69DF234C53B45698AE7E425F63"><enum>(ii)</enum><text display-inline="yes-display-inline">During succeeding years under subsection (b)(2)(A), the period beginning on the day after the date on which the joint resolution was placed on the calendar and ending 20 calendar days later.</text></clause> <clause id="H2A35DA64E6EC4244A61FB1B1B3FEFEC0"><enum>(iii)</enum><text display-inline="yes-display-inline">During succeeding years under subsection (b)(2)(B), the period beginning on the day after the date on which the joint resolution was placed on the calendar and ending 50 calendar days later.</text></clause></subparagraph> +<subparagraph id="H41D70C2D5D21400F9A07398AA78632DE"><enum>(C)</enum><header>Debate</header><text display-inline="yes-display-inline">Debate on the joint resolution, and on all debatable motions and appeals in connection therewith, shall be limited to not more than 10 hours, which shall be divided equally between the majority and minority leaders or their designees. A motion further to limit debate is in order and not debatable. An amendment to, or a motion to postpone, or a motion to proceed to the consideration of other business, or a motion to recommit the joint resolution is not in order.</text></subparagraph> <subparagraph id="H0FA0340AE54C4A29BF5795AE2A63C50C"><enum>(D)</enum><header>Vote on Passage</header><text display-inline="yes-display-inline">The vote on passage shall occur immediately following the conclusion of the debate on a joint resolution and a single quorum call at the conclusion of the debate if requested in accordance with the rules of the Senate.</text></subparagraph> +<subparagraph id="H8899830A377E4EB69CACFC52A7F6B015"><enum>(E)</enum><header>Rulings of the Chair on Procedure</header><text display-inline="yes-display-inline">Appeals from the decisions of the Chair relating to the application of the rules of the Senate, as the case may be, to the procedure relating to a joint resolution shall be decided without debate.</text></subparagraph> <subparagraph id="HBCD24469777D4C14893DE91CD9F5E284"><enum>(F)</enum><header>One Joint Resolution of Disapproval per Review Period</header><text display-inline="yes-display-inline">Only one joint resolution shall be in order during each of the review periods described in subsection (b), unless the additional joint resolution is a joint resolution of the House of Representatives considered under paragraph (2) or (3) of subsection (f).</text></subparagraph></paragraph></subsection> +<subsection id="H643F7CF98B52482A9BF90F0F1E176F83"><enum>(f)</enum><header>Rules Relating to Senate and House of Representatives</header> +<paragraph id="HB5ED3F24F7B345E09474DB696566EE66" indent="up1"><enum>(1)</enum><header>Coordination with Action by Other House</header><text display-inline="yes-display-inline">If, before the passage by one House of a joint resolution of that House, that House receives from the other House a joint resolution, then the following procedures shall apply:</text> <subparagraph id="HEDFC4FC1B25744039B9B2BECC9A3026D"><enum>(A)</enum><text display-inline="yes-display-inline">The joint resolution of the other House shall not be referred to a committee.</text></subparagraph> +<subparagraph id="H06D8C93D13154C908487E580A51128E2"><enum>(B)</enum><text display-inline="yes-display-inline">With respect to a joint resolution of the House receiving the resolution—</text> <clause id="H920C0EDAEBFC419D8F3236487A2DA63D"><enum>(i)</enum><text display-inline="yes-display-inline">the procedure in that House shall be the same as if no joint resolution had been received from the other House; but</text></clause> +<clause id="HFEBB12AEF1824ED1B59E8EA398B2B118"><enum>(ii)</enum><text display-inline="yes-display-inline">the vote on passage shall be on the joint resolution of the other House.</text></clause></subparagraph></paragraph> <paragraph id="HC8D0C76D4DC749E39425EC5DED39AA54" indent="up1"><enum>(2)</enum><header>Treatment of Joint Resolution of Other House</header><text display-inline="yes-display-inline">If one House fails to introduce or consider a joint resolution under this section, the joint resolution of the other House shall be entitled to expedited floor procedures under this section.</text></paragraph> +<paragraph id="HD3237451DD2548279F4310C888BA55D6" indent="up1"><enum>(3)</enum><header>Treatment of Companion Measures</header><text display-inline="yes-display-inline">If, following passage of the joint resolution in the Senate, the Senate then receives the companion measure from the House of Representatives, the companion measure shall not be debatable.</text></paragraph> <paragraph id="H7F07FC022C224BC4B0F467849D56D542" indent="up1"><enum>(4)</enum><header>Consideration After Passage</header> <subparagraph id="HBE89C7C81D884A048D69232BF9BBA462"><enum>(A)</enum><header>In General</header><text display-inline="yes-display-inline">If Congress passes a joint resolution, the period beginning on the date on which the President is presented with the joint resolution and ending on the date on which the President takes action with respect to the joint resolution shall be disregarded in computing the 10-, 30-, or 60-calendar-day period described in subsection (b), but the President may not take any action with respect to the indebtedness of the Government of Ukraine during any such period.</text></subparagraph> +<subparagraph id="H331D17FA29324275A32D8BD5FB340D38"><enum>(B)</enum><header>Vetoes</header><text display-inline="yes-display-inline">If the President vetoes the joint resolution, debate on a veto message in the Senate under this section shall be 1 hour equally divided between the majority and minority leaders or their designees.</text></subparagraph></paragraph> <paragraph id="HE82131AB4DAE48F684A13AAF66519DB0" indent="up1"><enum>(5)</enum><header>Rules of House of Representatives and Senate</header><text display-inline="yes-display-inline">This subsection and subsections (c), (d), and (e) are enacted by Congress—</text> +<subparagraph id="H5C9B6789599D418C88CDCB607C89FEE5"><enum>(A)</enum><text display-inline="yes-display-inline">as an exercise of the rulemaking power of the Senate and House of Representatives, respectively, and as such are deemed a part of the rules of each House, respectively, but applicable only with respect to the procedure to be followed in that House in the case of a joint resolution, and supersede other rules only to the extent that they are inconsistent with such rules; and</text></subparagraph> <subparagraph id="HA402CAFE782D44388816E098B5F8A2C0"><enum>(B)</enum><text display-inline="yes-display-inline">with full recognition of the constitutional right of either House to change the rules (so far as relating to the procedure of that House) at any time, in the same manner, and to the same extent as in the case of any other rule of that House.</text></subparagraph></paragraph></subsection></section> +<section id="HFF92AA7824954DC79000D7499F7A273F"><enum>509.</enum><text display-inline="yes-display-inline">Funds appropriated by this division for foreign assistance (including foreign military sales), for the Department of State, for broadcasting subject to supervision of United States Agency for Global Media, and for intelligence or intelligence related activities are deemed to be specifically authorized by the Congress for the purposes of section 10 of <external-xref legal-doc="public-law" parsable-cite="pl/91/672">Public Law 91–672</external-xref> (<external-xref legal-doc="usc" parsable-cite="usc/22/2412">22 U.S.C. 2412</external-xref>), section 15 of the State Department Basic Authorities Act of 1956 (<external-xref legal-doc="usc" parsable-cite="usc/22/2680">22 U.S.C. 2680</external-xref>), section 313 of the Foreign Relations Authorization Act, Fiscal Years 1994 and 1995 (<external-xref legal-doc="usc" parsable-cite="usc/22/6212">22 U.S.C. 6212</external-xref>), and section 504(a)(1) of the National Security Act of 1947 (<external-xref legal-doc="usc" parsable-cite="usc/50/3094">50 U.S.C. 3094(a)(1)</external-xref>).</text></section> <section id="HB80508EA689443728535EA4FDA929C88"><enum>510.</enum><text display-inline="yes-display-inline">Each amount designated in this division by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985 shall be available (or repurposed or rescinded, if applicable) only if the President subsequently so designates all such amounts and transmits such designations to the Congress.</text></section> +<section id="HDED4F76C543B41479094FBFAB7F9D49C"><enum>511.</enum><text display-inline="yes-display-inline">Any amount appropriated by this division, designated by the Congress as an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985, and subsequently so designated by the President, and transferred pursuant to transfer authorities provided by this division shall retain such designation.</text></section> <section id="HC8E9E752556D410ABFBA16096221C069"><enum>512.</enum><header>Spending Reduction Account</header><text display-inline="yes-display-inline">$0.</text></section> +<section id="H71BA4C5BF2014E7AB81EEA91756EDCFC" section-type="undesignated-section"><text display-inline="yes-display-inline">This division may be cited as the <quote><short-title>Ukraine Security Supplemental Appropriations Act, 2024</short-title></quote>.</text></section>                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       C
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Indo-Pacific Security Supplemental Appropriations Act, 2024
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      That the following sums are appropriated, out of any money in the Treasury not otherwise appropriated, for the fiscal year ending September 30, 2024, and for other purposes, namely:
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +<enum>I</enum><appropriations-major id="H17522F28FE1C443FAF3CF72D444AF467"><header>Department of Defense</header></appropriations-major><appropriations-major id="H19E5F5C0669B419E93D56780740C3AD1"><header>Operation and Maintenance</header></appropriations-major><appropriations-intermediate id="H0B99489C1C6E4C21937D35A16B9AB810"><header>Operation and Maintenance, Navy</header><text display-inline="no-display-inline">For an additional amount for <quote>Operation and Maintenance, Navy</quote>, $557,758,000, to remain available until September 30, 2024, to support improvements to the submarine industrial base and for related expenses: <proviso><italic>Provided</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-intermediate><appropriations-intermediate id="H88E04273DDEB478AA3730CD4C3C84E21"><header>Operation and Maintenance, Defense-Wide</header></appropriations-intermediate><appropriations-small id="H65D5ECDF015C4436BFDAD0B9CE1F13B0"><header>(Including Transfers of Funds)</header><text display-inline="no-display-inline">For an additional amount for <quote>Operation and Maintenance, Defense-Wide</quote>, $1,900,000,000, to remain available until September 30, 2025, to respond to the situation in Taiwan and for related expenses: <proviso><italic>Provided</italic>, </proviso>That such funds may be transferred to accounts under the headings <quote>Operation and Maintenance</quote>, <quote>Procurement</quote>, and <quote>Revolving and Management Funds</quote> for replacement, through new procurement or repair of existing unserviceable equipment, of defense articles from the stocks of the Department of Defense, and for reimbursement for defense services of the Department of Defense and military education and training, provided to Taiwan or identified and notified to Congress for provision to Taiwan or to foreign countries that have provided support to Taiwan at the request of the United States: <proviso><italic>Provided further</italic>, </proviso>That funds transferred pursuant to the preceding proviso shall be merged with and available for the same purposes and for the same time period as the appropriations to which the funds are transferred: <proviso><italic>Provided further</italic>, </proviso>That the Secretary of Defense shall notify the congressional defense committees of the details of such transfers not less than 15 days before any such transfer: <proviso><italic>Provided further</italic>, </proviso>That upon a determination that all or part of the funds transferred from this appropriation are not necessary for the purposes provided herein, such amounts may be transferred back and merged with this appropriation: <proviso><italic>Provided further</italic>, </proviso>That any transfer authority provided herein is in addition to any other transfer authority provided by law: <proviso><italic>Provided further</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-small><appropriations-major id="H773F2963DC7E4F6498EBC633DE989B1C"><header>Procurement</header></appropriations-major><appropriations-intermediate commented="no" id="H4BF15C63E460472D900D45DC830CCB4D"><header>Shipbuilding and conversion, navy</header><text display-inline="no-display-inline">For an additional amount for <quote>Shipbuilding and Conversion, Navy</quote>, $2,155,000,000, to remain available until September 30, 2028, to support improvements to the submarine industrial base and for related expenses: <proviso><italic>Provided,</italic></proviso> That of the total amount provided under this heading in this division, funds shall be available as follows:</text> +<paragraph id="H149BB0DABE79462199E015BD81B57CA7"><enum></enum><text>Columbia Class Submarine (AP), $1,955,000,000; and</text></paragraph> <paragraph id="HC9BF74C066A34F37A222CC751E7F8968"><enum></enum><text>Virginia Class Submarine (AP), $200,000,000:</text></paragraph><continuation-text continuation-text-level="appropriations-intermediate"> +<proviso><italic>Provided further,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</continuation-text></appropriations-intermediate><appropriations-intermediate id="H01B52376E3FE4699A76E542BBE18960A"><header>Other Procurement, Navy</header><text display-inline="no-display-inline">For an additional amount for <quote>Other Procurement, Navy</quote>, $293,570,000, to remain available until September 30, 2026, to support improvements to the submarine industrial base and for related expenses: <proviso><italic>Provided</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-intermediate><appropriations-intermediate commented="no" id="H2AE2079BA0D44329A085CF8978D76B7F"><header>Defense Production Act Purchases</header><text display-inline="no-display-inline">For an additional amount for <quote>Defense Production Act Purchases</quote>, $132,600,000, to remain available until expended, for activities by the Department of Defense pursuant to sections 108, 301, 302, and 303 of the Defense Production Act of 1950 (<external-xref legal-doc="usc" parsable-cite="usc/50/4518">50 U.S.C. 4518</external-xref>, 4531, 4532, and 4533): <proviso><italic>Provided,</italic></proviso> That such amounts shall be obligated and expended by the Secretary of Defense as if delegated the necessary authorities conferred by the Defense Production Act of 1950: <proviso><italic>Provided further,</italic></proviso> That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-intermediate><appropriations-major id="H7DFD008C0EC04AC9B9C70339128C06BD"><header>Research, Development, Test and Evaluation</header></appropriations-major><appropriations-intermediate id="HEC0A3715E0DE410C9ECD5EC2A6701EF0"><header>Research, Development, Test and Evaluation, Navy</header><text display-inline="no-display-inline">For an additional amount for <quote>Research, Development, Test and Evaluation, Navy</quote>, $7,000,000, to remain available until September 30, 2025, to support improvements to the submarine industrial base and for related expenses: <proviso><italic>Provided</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-intermediate><appropriations-major id="H2014579846F14AD8B53C20D4EF9B7EC0"><header>General Provisions—This Title</header></appropriations-major> +<section id="H8F26DD7ACBFC4D91A7ADEC09DF4C206E"><enum>101.</enum><text display-inline="yes-display-inline">For an additional amount for the Department of Defense, $542,400,000, to remain available until September 30, 2024, for transfer to operation and maintenance accounts, procurement accounts, and research, development, test and evaluation accounts, in addition to amounts otherwise made available for such purpose, only for unfunded priorities of the United States Indo-Pacific Command for fiscal year 2024 (as submitted to Congress pursuant to section 1105 of title 31, United States Code): <italic>Provided</italic>, That none of the funds provided under this section may be obligated or expended until 30 days after the Secretary of Defense, through the Under Secretary of Defense (Comptroller), provides the Committees on Appropriations of the House of Representatives and the Senate a detailed execution plan for such funds: <italic>Provided further</italic>, That not less than 15 days prior to any transfer of funds, the Secretary of Defense shall notify the congressional defense committees of the details of any such transfer: <italic>Provided further</italic>, That upon transfer, the funds shall be merged with and available for the same purposes, and for the same time period, as the appropriation to which transferred: <italic>Provided further</italic>, That any transfer authority provided herein is in addition to any other transfer authority provided by law: <italic>Provided further</italic>, That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></section> <enum>II</enum><appropriations-major id="HA6C894A7100444E8A0A37FB152315269"><header>Department of Defense</header></appropriations-major><appropriations-intermediate id="HA6D552E32A2248138B294FFF34176851"><header>Military Construction, Navy and Marine Corps</header><text display-inline="no-display-inline">For an additional amount for <quote>Military Construction, Navy and Marine Corps</quote>, $281,914,000, to remain available until September 30, 2028, to support improvements to the submarine industrial base and for related expenses: <proviso><italic>Provided</italic>, </proviso>That not later than 60 days after the date of enactment of this division, the Secretary of the Navy, or their designee, shall submit to the Committees on Appropriations of the House of Representatives and the Senate an expenditure plan for funds provided under this heading in this division: <proviso><italic>Provided further</italic>, </proviso>That such funds may be obligated or expended for planning and design and military construction projects not otherwise authorized by law: <proviso><italic>Provided further</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-intermediate> +<enum>III</enum><appropriations-major id="H025C88122ED8427F9DAF851514C119D2"><header>Department of State and Related Agency</header></appropriations-major><appropriations-major id="HF5FD2004CCE04E80B5ABE19B86D928C5"><header>International Security Assistance</header></appropriations-major><appropriations-intermediate id="HEECAC028235B4F2E8F3A4DF608D4464F"><header>Funds Appropriated to the President</header></appropriations-intermediate><appropriations-small id="H1D896C66D9DC46F8B1141540E65335CA"><header>Foreign Military Financing Program</header><text display-inline="no-display-inline">For an additional amount for <quote>Foreign Military Financing Program</quote>, $2,000,000,000 (increased by $500,000,000) (reduced by $500,000,000), to remain available until September 30, 2025, for assistance for the Indo-Pacific region and for related expenses: <proviso><italic>Provided</italic>, </proviso>That amounts made available under this heading in this division and unobligated balances of amounts made available under this heading in Acts making appropriations for the Department of State, foreign operations, and related programs for fiscal year 2024 and prior fiscal years shall be available for the cost of loans and loan guarantees as authorized by section 2606 of the Ukraine Supplemental Appropriations Act, 2022 (division N of <external-xref legal-doc="public-law" parsable-cite="pl/117/103">Public Law 117–103</external-xref>), subject to the terms and conditions provided in such section, or as otherwise authorized by law: <proviso><italic>Provided further</italic>, </proviso>That loan guarantees made using amounts described in the preceding proviso for loans financed by the Federal Financing Bank may be provided notwithstanding any provision of law limiting the percentage of loan principal that may be guaranteed: <proviso><italic>Provided further</italic>, </proviso>That up to $5,000,000 of funds made available under this heading in this division, in addition to funds otherwise available for such purposes, may be used by the Department of State for necessary expenses for the general costs of administering military assistance and sales, including management and oversight of such programs and activities: <proviso><italic>Provided further</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-small><appropriations-major id="H799C40F68C504659B4B570BE48282D0B"><header>International Assistance Programs</header></appropriations-major><appropriations-intermediate id="HED79F5FF681C4513BC2CADBAE3E672AC"><header>Multilateral Assistance</header></appropriations-intermediate><appropriations-small id="H5705FC4DF30242038B9856363889FC5B"><header>Contribution to the International Development Association</header><text display-inline="no-display-inline">For an additional amount for <quote>Contribution to the International Development Association</quote>, $250,000,000, to remain available until expended, which shall be made available for a contribution to the International Development Association Special Program to Enhance Crisis Response Window: <proviso><italic>Provided</italic>, </proviso>That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></appropriations-small><appropriations-major id="HE4A66FB7459A40D69947874039D9F854"><header>General Provisions—This Title</header></appropriations-major><appropriations-small id="H65E9F2D334154CDD8EDE5A34D898172A"><header>(Including Transfers of Funds)</header></appropriations-small> +<section id="HBB6F1F3514D040DEA4896045EDE45379"><enum>301.</enum><text display-inline="yes-display-inline">During fiscal year 2024, section 506(a)(1) of the Foreign Assistance Act of 1961 (<external-xref legal-doc="usc" parsable-cite="usc/22/2318">22 U.S.C. 2318(a)(1)</external-xref>) shall be applied by substituting <quote>$7,800,000,000</quote> for <quote>$100,000,000</quote>.</text></section> <section id="H7EC9376777A0460D887DB2FDCE014FE0"><enum>302.</enum><text display-inline="yes-display-inline">During fiscal year 2024, section 506(a)(2)(B) of the Foreign Assistance Act of 1961 (<external-xref legal-doc="usc" parsable-cite="usc/22/2318">22 U.S.C. 2318(a)(2)(B)</external-xref>) shall be applied by substituting <quote>$400,000,000</quote> for <quote>$200,000,000</quote> in the matter preceding clause (i), and by substituting <quote>$150,000,000</quote> for <quote>$75,000,000</quote> in clause (i).</text></section> +<section id="HA1413437D4B74795A6DAC7CD7EA42FA9"><enum>303.</enum><text display-inline="yes-display-inline">During fiscal year 2024, section 552(c)(2) of the Foreign Assistance Act of 1961 (<external-xref legal-doc="usc" parsable-cite="usc/22/2348a">22 U.S.C. 2348a(c)(2)</external-xref>) shall be applied by substituting <quote>$50,000,000</quote> for <quote>$25,000,000</quote>.</text></section> <section id="HFFB1463E896E419EA29856C5B2AA8F35"><enum>304.</enum> <subsection commented="no" display-inline="yes-display-inline" id="H202BAEA1DFE84785B0934860265361CC"><enum>(a)</enum><text display-inline="yes-display-inline">Section 2606 of the Ukraine Supplemental Appropriations Act, 2022 (division N of <external-xref legal-doc="public-law" parsable-cite="pl/117/103">Public Law 117–103</external-xref>) is amended as follows:</text> +<paragraph id="H89E3C2183FC84BC69C3E4D04C23A9EEC" indent="up1"><enum>(1)</enum><text display-inline="yes-display-inline">in subsection (a), by striking <quote>and North Atlantic Treaty Organization (NATO) allies</quote> and inserting <quote>, North Atlantic Treaty Organization (NATO) allies, major non-NATO allies, and the Indo-Pacific region</quote>; by striking <quote>$4,000,000,000</quote> and inserting <quote>$8,000,000,000</quote>; and by striking <quote>, except that such rate may not be less than the prevailing interest rate on marketable Treasury securities of similar maturity</quote>.</text></paragraph> <paragraph id="H0C03626FDD7949DFA8785EC2D7AA3E7C" indent="up1"><enum>(2)</enum><text display-inline="yes-display-inline">in subsection (b), by striking <quote>and NATO allies</quote> and inserting <quote>, NATO allies, major non-NATO allies, and the Indo-Pacific region</quote>; by striking <quote>$4,000,000,000</quote> and inserting <quote>$8,000,000,000</quote>; and by inserting at the end of the second proviso <quote>except for guarantees of loans by the Federal Financing Bank</quote>.</text></paragraph></subsection> +<subsection id="H42FDFBCBA8DF4D73B2F4E4F669358DE9"><enum>(b)</enum><text display-inline="yes-display-inline">Funds made available for the costs of direct loans and loan guarantees for major non-NATO allies and the Indo-Pacific region pursuant to section 2606 of division N of <external-xref legal-doc="public-law" parsable-cite="pl/117/103">Public Law 117–103</external-xref>, as amended by subsection (a), may only be made available from funds appropriated by this division under the heading <quote>Foreign Military Financing Program</quote> and available balances from under such heading in prior Acts making appropriations for the Department of State, foreign operations, and related programs: <italic>Provided</italic>, That such funds may only be made available if the Secretary of State certifies and reports to the appropriate congressional committees, not less than 15 days prior to the obligation of such funds, that such direct loan or loan guarantee is in the national security interest of the United States, is being provided in response to exigent circumstances, is addressing a mutually agreed upon emergency requirement of the recipient country, and the recipient country has a plan to repay such loan: <italic>Provided further</italic>, That not less than 60 days after the date of enactment of this division, the Secretary of State shall consult with such committees on the implementation of this subsection.</text></subsection> <subsection id="H7073057999C44DD29D0C59613B47818A"><enum>(c)</enum><text display-inline="yes-display-inline">Amounts repurposed pursuant to this section that were previously designated by the Congress as an emergency requirement pursuant to a concurrent resolution on the Budget are designated as an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.</text></subsection></section> +<section id="H93FE80FBF65849858512EC4BBA424AE5"><enum>305.</enum><text display-inline="yes-display-inline">Prior to the initial obligation of funds made available in this title in this division, but not later than 15 days after the date of enactment of this division, the Secretary of State and the Secretary of the Treasury, as appropriate, shall submit to the Committees on Appropriations spend plans, as defined in section 7034(s)(4) of the Department of State, Foreign Operations, and Related Programs Appropriations Act, 2023 (division K of <external-xref legal-doc="public-law" parsable-cite="pl/117/328">Public Law 117–328</external-xref>), at the country, account, and program level, for funds appropriated by this division under the headings <quote>Foreign Military Financing Program</quote> and <quote>Contribution to the International Development Association</quote>: <italic>Provided</italic>, That plans submitted pursuant to this paragraph shall include for each program notified—(A) total funding made available for such program, by account and fiscal year; (B) funding that remains unobligated for such program from prior year base or supplemental appropriations; (C) funding that is obligated but unexpended for such program; and (D) funding committed, but not yet notified for such program.<pagebreak/></text></section> <enum>IV</enum><appropriations-major id="HB46BCF209B5B4FAA9EBF2DE6B2022CED"><header>General Provisions—This Division</header></appropriations-major> <section id="H767FCE02A7634690B5139C778D69BDC9"><enum>401.</enum><text display-inline="yes-display-inline">Each amount appropriated or made available by this division is in addition to amounts otherwise appropriated for the fiscal year involved.</text></section> +<section id="H292488C482EE4F4D9F6922B9DC1BDB2E"><enum>402.</enum><text display-inline="yes-display-inline">No part of any appropriation contained in this division shall remain available for obligation beyond the current fiscal year unless expressly so provided herein.</text></section> <section id="H543EC1C8B5ED4BC1A6A15D7E256CFF7D"><enum>403.</enum><text display-inline="yes-display-inline">Unless otherwise provided for by this division, the additional amounts appropriated by this division to appropriations accounts shall be available under the authorities and conditions applicable to such appropriations accounts for fiscal year 2024.</text></section> +<section id="H63953EF5FC36411AB988875A274E4FF3"><enum>404.</enum><text display-inline="yes-display-inline">Funds appropriated by this division for foreign assistance (including foreign military sales), for the Department of State, for broadcasting subject to supervision of United States Agency for Global Media, and for intelligence or intelligence related activities are deemed to be specifically authorized by the Congress for the purposes of section 10 of <external-xref legal-doc="public-law" parsable-cite="pl/91/672">Public Law 91–672</external-xref> (<external-xref legal-doc="usc" parsable-cite="usc/22/2412">22 U.S.C. 2412</external-xref>), section 15 of the State Department Basic Authorities Act of 1956 (<external-xref legal-doc="usc" parsable-cite="usc/22/2680">22 U.S.C. 2680</external-xref>), section 313 of the Foreign Relations Authorization Act, Fiscal Years 1994 and 1995 (<external-xref legal-doc="usc" parsable-cite="usc/22/6212">22 U.S.C. 6212</external-xref>), and section 504(a)(1) of the National Security Act of 1947 (<external-xref legal-doc="usc" parsable-cite="usc/50/3094">50 U.S.C. 3094(a)(1)</external-xref>).</text></section> <section id="H22DF07A993BA4807AF6B914FE9F42F52"><enum>405.</enum><text display-inline="yes-display-inline">Each amount designated in this division by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985 shall be available (or repurposed or rescinded, if applicable) only if the President subsequently so designates all such amounts and transmits such designations to the Congress.</text></section> +<section id="H0EC2925BA6084F2EACB6D252E86A7805"><enum>406.</enum><text display-inline="yes-display-inline">Any amount appropriated by this division, designated by the Congress as an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985, and subsequently so designated by the President, and transferred pursuant to transfer authorities provided by this division shall retain such designation.</text></section> <section id="H79D1ABB8ABA843EEA8CCD65BFADB065C" display-inline="no-display-inline"><enum>407.</enum><header>Spending Reduction Account</header><text display-inline="yes-display-inline">$0.</text></section> +<section id="H04AB160EBD85477897432FBDBF2B4734" section-type="undesignated-section"><text display-inline="yes-display-inline">This division may be cited as the <quote><short-title>Indo-Pacific Security Supplemental Appropriations Act, 2024</short-title></quote>.</text></section>                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       D
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      21st Century Peace through Strength Act
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      1.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Short title
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      This division may be cited as the 21st Century Peace through Strength Act.
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      2.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Table of contents
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      + +Sec. 1. Short title. +Sec. 2. Table of contents. +Division E—FEND Off Fentanyl Act +Sec. 3001. Short titles. +Sec. 3002. Sense of Congress. +Sec. 3003. Definitions. +Title I—Sanctions matters +Subtitle A—Sanctions in response to national emergency relating to fentanyl trafficking +Sec. 3101. Finding; policy. +Sec. 3102. Use of national emergency authorities; reporting. +Sec. 3103. Imposition of sanctions with respect to fentanyl trafficking by transnational criminal organizations. +Sec. 3104. Penalties; waivers; exceptions. +Sec. 3105. Treatment of forfeited property of transnational criminal organizations. +Subtitle B—Other matters +Sec. 3111. Ten-year statute of limitations for violations of sanctions. +Sec. 3112. Classified report and briefing on staffing of office of foreign assets control. +Sec. 3113. Report on drug transportation routes and use of vessels with mislabeled cargo. +Sec. 3114. Report on actions of People’s Republic of China with respect to persons involved in fentanyl supply chain. +Title II—Anti-money laundering matters +Sec. 3201. Designation of illicit fentanyl transactions of sanctioned persons as of primary money laundering concern. +Sec. 3202. Treatment of transnational criminal organizations in suspicious transactions reports of the financial crimes enforcement network. +Sec. 3203. Report on trade-based money laundering in trade with Mexico, the People’s Republic of China, and Burma. +Title III—Exception relating to importation of goods +Sec. 3301. Exception relating to importation of goods. +Division F—Rebuilding Economic Prosperity and Opportunity for Ukrainians Act +Title I—Rebuilding Economic Prosperity and Opportunity for Ukrainians Act +Sec. 1. Short title; table of contents. +Sec. 2. Definitions. +Title II—Repurposing of Russian sovereign assets +Sec. 101. Findings; sense of Congress. +Sec. 102. Sense of Congress regarding importance of the Russian Federation providing compensation to Ukraine. +Sec. 103. Prohibition on release of blocked Russian sovereign assets. +Sec. 104. Authority to ensure compensation to Ukraine using seized Russian sovereign assets and Russian aggressor state sovereign assets. +Sec. 105. International mechanism to use Russian sovereign assets and Russian aggressor state sovereign assets to provide for the reconstruction of Ukraine. +Sec. 106. Report on use of transferred Russian sovereign assets for reconstruction. +Sec. 107. Assessment by Secretary of State and Administrator of USAID on reconstruction and rebuilding needs of Ukraine. +Sec. 108. Extensions. +Division G—Other Matters +Sec. 1. Report and imposition of sanctions to harmonize with allied sanctions. +Sec. 2. Inclusion of information on emerging technological developments in annual China Military Power report. +Division H—Protecting Americans from Foreign Adversary Controlled Applications Act +Sec. 1. Short title. +Sec. 2. Prohibition of foreign adversary controlled applications. +Sec. 3. Judicial review. +Division I—Protecting Americans’ Data from Foreign Adversaries Act of 2024 +Sec. 1. Short title. +Sec. 2. Prohibition on transfer of personally identifiable sensitive data of United States individuals to foreign adversaries. +Division J—SHIP Act +Sec. 1. Short title. +Sec. 2. Statement of policy. +Sec. 3. Imposition of sanctions with respect to Iranian petroleum. +Sec. 4. Report on Iranian petroleum and petroleum products exports. +Sec. 5. Strategy to counter role of the People’s Republic of China in evasion of sanctions with respect to Iran. +Sec. 6. Definitions. +Division K—Fight Crime Act +Sec. 1. Short title. +Sec. 2. Findings. +Sec. 3. Statement of policy. +Sec. 4. Report. +Sec. 5. Sanctions to combat the proliferation of Iranian missiles. +Sec. 6. Report to identify, and designation as foreign terrorist organizations of, Iranian persons that have attacked united states citizens using unmanned combat aerial vehicles. +Sec. 7. Definitions. +Division L—MAHSA Act +Sec. 1. Short title. +Sec. 2. Imposition of sanctions on Iran’s supreme leader’s office, its appointees, and any affiliated persons. +Sec. 3. Severability. +Division M—Hamas and Other Palestinian Terrorist Groups International Financing Prevention Act +Sec. 1. Short title. +Sec. 2. Statement of policy. +Sec. 3. Imposition of sanctions with respect to foreign persons supporting acts of terrorism or engaging in significant transactions with senior members of Hamas, Palestinian Islamic jihad and other Palestinian terrorist organizations. +Sec. 4. Imposition of measures with respect to foreign states providing support to Hamas, Palestinian Islamic jihad and other Palestinian terrorist organizations. +Sec. 5. Reports on activities to disrupt global fundraising, financing, and money laundering activities of Hamas, Palestinian Islamic jihad, al-aqsa martyrs brigade, the lion’s den or any affiliate or successor thereof. +Sec. 6. Termination. +Sec. 7. Definitions. +Division N—No Technology for Terror Act +Sec. 1. Short title. +Sec. 2. Application of foreign-direct product rules to Iran. +Division O—Strengthening Tools to Counter the Use of Human Shields Act +Sec. 1. Short title. +Sec. 2. Statement of policy. +Sec. 3. Modification and extension of Sanctioning the Use of Civilians as Defenseless Shields Act. +Sec. 4. Report on countering the use of human shields. +Sec. 5. Confronting asymmetric and malicious cyber activities. +Sec. 6. Sanctions with respect to threats to current or former united states officials. +Division P—Illicit Captagon Trafficking Suppression Act +Sec. 1. Short title. +Sec. 2. Findings. +Sec. 3. Statement of policy. +Sec. 4. Imposition of sanctions with respect to illicit captagon trafficking. +Sec. 5. Determinations with respect to the government of Syria, hizballah, and networks affiliated with the government of Syria or hizballah. +Sec. 6. Definitions. +Division Q—End Financing for Hamas and State Sponsors of Terrorism Act +Sec. 1. Short title. +Sec. 2. Report on financing for Hamas. +Sec. 3. Multilateral Strategy to Disrupt Hamas Financing. +Division R—Holding Iranian Leaders Accountable Act +Sec. 1. Short title. +Sec. 2. Findings. +Sec. 3. Report on financial institutions and assets connected to certain Iranian officials. +Sec. 4. Restrictions on certain financial institutions. +Sec. 5. Exceptions for national security; implementation authority. +Sec. 6. Sunset. +Sec. 7. Definitions. +Division S—Iran-China Energy Sanctions Act of 2023 +Sec. 1. Short title. +Sec. 2. Sanctions on foreign financial institutions with respect to the purchase of petroleum products and unmanned aerial vehicles from Iran. +Division T—Budgetary Effects +Sec. 1. Budgetary effects.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +E
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      FEND Off Fentanyl Act
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      3001.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Short titles
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      This division may be cited as the Fentanyl Eradication and Narcotics Deterrence Off Fentanyl or the FEND Off Fentanyl Act.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      3002.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Sense of Congress
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      It is the sense of Congress that— +(1)the proliferation of fentanyl is causing an unprecedented surge in overdose deaths in the United States, fracturing families and communities, and necessitating a comprehensive policy response to combat its lethal flow and to mitigate the drug’s devastating consequences; (2)the trafficking of fentanyl into the United States is a national security threat that has killed hundreds of thousands of United States citizens; +(3)transnational criminal organizations, including cartels primarily based in Mexico, are the main purveyors of fentanyl into the United States and must be held accountable; (4)precursor chemicals sourced from the People’s Republic of China are— +(A)shipped from the People’s Republic of China by legitimate and illegitimate means; (B)transformed through various synthetic processes to produce different forms of fentanyl; and +(C)crucial to the production of illicit fentanyl by transnational criminal organizations, contributing to the ongoing opioid crisis; (5)the United States Government must remain vigilant to address all new forms of fentanyl precursors and drugs used in combination with fentanyl, such as Xylazine, which attribute to overdose deaths of people in the United States; +(6)to increase the cost of fentanyl trafficking, the United States Government should work collaboratively across agencies and should surge analytic capability to impose sanctions and other remedies with respect to transnational criminal organizations (including cartels), including foreign nationals who facilitate the trade in illicit fentanyl and its precursors from the People’s Republic of China; and (7)the Department of the Treasury should focus on fentanyl trafficking and its facilitators as one of the top national security priorities for the Department.
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      3003.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Definitions
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In this division: (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Appropriate congressional committees
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term appropriate congressional committees means— +(A)the Committee on Banking, Housing, and Urban Affairs of the Senate; (B)the Committee on Foreign Relations of the Senate; +(C)the Committee on Financial Services of the House of Representatives; and (D)the Committee on Foreign Affairs of the House of Representatives.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(2)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Foreign person
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term foreign person— (A)means— +(i)any citizen or national of a foreign country; or (ii)any entity not organized under the laws of the United States or a jurisdiction within the United States; and +(B)does not include the government of a foreign country.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (3)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Knowingly
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term knowingly, with respect to conduct, a circumstance, or a result, means that a person has actual knowledge, or should have known, of the conduct, the circumstance, or the result.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(4)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Trafficking
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term trafficking, with respect to fentanyl, fentanyl precursors, or other related opioids, has the meaning given the term opioid trafficking in section 7203(8) of the Fentanyl Sanctions Act (21 U.S.C. 2302(8)).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (5)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Transnational criminal organization
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term transnational criminal organization includes— +(A)any organization designated as a significant transnational criminal organization under part 590 of title 31, Code of Federal Regulations; (B)any of the organizations known as— +(i)the Sinaloa Cartel; (ii)the Jalisco New Generation Cartel; +(iii)the Gulf Cartel; (iv)the Los Zetas Cartel; +(v)the Juarez Cartel; (vi)the Tijuana Cartel; +(vii)the Beltran-Leyva Cartel; or (viii)La Familia Michoacana; or +(C)any successor organization to an organization described in subparagraph (B) or as otherwise determined by the President.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (6)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      United states person
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term United States person means— +(A)a United States citizen or an alien lawfully admitted for permanent residence to the United States; (B)an entity organized under the laws of the United States or of any jurisdiction within the United States, including a foreign branch of such an entity; or +(C)any person in the United States.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      <enum>I</enum><header>Sanctions matters</header> <subtitle id="HAF5E1534C34A4F928A92D80FAEB77AAE"><enum>A</enum><header>Sanctions in response to national emergency relating to fentanyl trafficking</header> <section id="H8469D50559A8437CAA465AEBA1CB5A0F"><enum>3101.</enum><header>Finding; policy</header> <subsection id="H1B9D6923CDAA4B7AB618AA58A9296C7F"><enum>(a)</enum><header>Finding</header><text>Congress finds that international trafficking of fentanyl, fentanyl precursors, or other related opioids constitutes an unusual and extraordinary threat to the national security, foreign policy, and economy of the United States, and is a national emergency.</text></subsection> +<subsection id="H487AAB6A9CD64D6EA99D6053CB8DB1F9"><enum>(b)</enum><header>Policy</header><text>It shall be the policy of the United States to apply economic and other financial sanctions to those who engage in the international trafficking of fentanyl, fentanyl precursors, or other related opioids to protect the national security, foreign policy, and economy of the United States.</text></subsection></section> <section id="H3FA61E5DBC7745B0B069BD2654B7C095"><enum>3102.</enum><header>Use of national emergency authorities; reporting</header> <subsection id="H709CD82013674AB6B225CE78B373EE19"><enum>(a)</enum><header>In general</header><text>The President may exercise all authorities provided under sections 203 and 205 of the International Emergency Economic Powers Act (50 U.S.C. 1702 and 1704) to carry out this subtitle.</text></subsection> +<subsection id="H0F328D5251004FD69142A1700018E1C8"><enum>(b)</enum><header>Report required</header> +<paragraph id="H8FA5CDD81BC341098ADD81D470D61155"><enum>(1)</enum><header>In general</header><text>Not later than 180 days after the date of the enactment of this division, and annually thereafter, the President shall submit to the appropriate congressional committees a report on actions taken by the executive branch pursuant to this subtitle and any national emergency declared with respect to the trafficking of fentanyl and trade in other illicit drugs, including—</text> <subparagraph id="H05C0F4B787D44A4799602EDF268F208D"><enum>(A)</enum><text>the issuance of any new or revised regulations, policies, or guidance;</text></subparagraph> +<subparagraph id="H9861C662258E4CD6B67FACA004DF33CC"><enum>(B)</enum><text>the imposition of sanctions;</text></subparagraph> <subparagraph id="HA7BC47C0199947BFABF656856713F90B"><enum>(C)</enum><text>the collection of relevant information from outside parties;</text></subparagraph> +<subparagraph id="HD2F5D4C622A848549F3D261F05EFF0D8"><enum>(D)</enum><text>the issuance or closure of general licenses, specific licenses, and statements of licensing policy by the Office of Foreign Assets Control;</text></subparagraph> <subparagraph id="H1DE3798EEC6D4C24AC6CD2EE5C49C215"><enum>(E)</enum><text>a description of any pending enforcement cases; and</text></subparagraph> +<subparagraph id="HDAA43EEC38774314AA66A916A94A5EB5"><enum>(F)</enum><text>the implementation of mitigation procedures.</text></subparagraph></paragraph> <paragraph id="HB6F3269C65744E2F96BF56791D4558C2"><enum>(2)</enum><header>Form of report</header><text>Each report required under paragraph (1) shall be submitted in unclassified form, but may include the matters required under subparagraphs (C), (D), (E), and (F) of such paragraph in a classified annex.</text></paragraph></subsection></section> +<section id="H3B908FD32EE14F0C9840FB960CA9AC91"><enum>3103.</enum><header>Imposition of sanctions with respect to fentanyl trafficking by transnational criminal organizations</header> +<subsection id="H42DF276A48B947738D3D52CDA1E24E32"><enum>(a)</enum><header>In general</header><text>The President shall impose the sanctions described in subsection (b) with respect to any foreign person the President determines—</text> <paragraph id="H8A139181F9FD47F2990A0E9224948226"><enum>(1)</enum><text>is knowingly involved in the significant trafficking of fentanyl, fentanyl precursors, or other related opioids, including such trafficking by a transnational criminal organization; or</text></paragraph> +<paragraph id="H695F504E419344788DEED986CD8C0E3B"><enum>(2)</enum><text>otherwise is knowingly involved in significant activities of a transnational criminal organization relating to the trafficking of fentanyl, fentanyl precursors, or other related opioids.</text></paragraph></subsection> <subsection id="H4541583E0B384182ADA5506FA8D5A3D5"><enum>(b)</enum><header>Sanctions described</header><text>The President, pursuant to the International Emergency Economic Powers Act (<external-xref legal-doc="usc" parsable-cite="usc/50/1701">50 U.S.C. 1701 et seq.</external-xref>), may block and prohibit all transactions in property and interests in property of a foreign person described in subsection (a) if such property and interests in property are in the United States, come within the United States, or are or come within the possession or control of a United States person.</text></subsection> +<subsection id="HE023036268B6467C8D9BCD0680E73DCA"><enum>(c)</enum><header>Report required</header><text>Not later than 180 days after the date of the enactment of this division, and annually thereafter, the President shall submit to the appropriate congressional committees a report on actions taken by the executive branch with respect to the foreign persons identified under subsection (a).</text></subsection></section> <section id="HCB1C5643656B42D5990D10F22C4C10F1"><enum>3104.</enum><header>Penalties; waivers; exceptions</header> <subsection id="H8A6A7E8F9E9B4D46AF412073FD01DFB3"><enum>(a)</enum><header>Penalties</header><text>Any person that violates, attempts to violate, conspires to violate, or causes a violation of this subtitle or any regulation, license, or order issued to carry out this subtitle shall be subject to the penalties set forth in subsections (b) and (c) of section 206 of the International Emergency Economic Powers Act (<external-xref legal-doc="usc" parsable-cite="usc/50/1705">50 U.S.C. 1705</external-xref>) to the same extent as a person that commits an unlawful act described in subsection (a) of that section.</text></subsection> +<subsection id="H24542CE60A60419CBAE8FE135846F4E5"><enum>(b)</enum><header>National security waiver</header><text>The President may waive the application of sanctions under this subtitle with respect to a foreign person if the President determines that such waiver is in the national security interest of the United States.</text></subsection> <subsection id="H43761FC67EE44BFFAFD5D0920124A8EC"><enum>(c)</enum><header>Exceptions</header> <paragraph id="HE76B40544A70480C96BF2A2309DB2043"><enum>(1)</enum><header>Exception for intelligence activities</header><text>This subtitle shall not apply with respect to activities subject to the reporting requirements under title V of the National Security Act of 1947 (<external-xref legal-doc="usc" parsable-cite="usc/50/3091">50 U.S.C. 3091 et seq.</external-xref>) or any authorized intelligence activities of the United States.</text></paragraph> +<paragraph id="HDBE874F3C3E14DBA992E70A91B5E5E0A"><enum>(2)</enum><header>Exception for compliance with international obligations and law enforcement activities</header><text>Sanctions under this subtitle shall not apply with respect to an alien if admitting or paroling the alien into the United States is necessary—</text> <subparagraph id="H0BC95DCCF0CE400DBAD48B7CA72C1754"><enum>(A)</enum><text>to permit the United States to comply with the Agreement regarding the Headquarters of the United Nations, signed at Lake Success on June 26, 1947, and entered into force November 21, 1947, between the United Nations and the United States, or other applicable international obligations of the United States; or</text></subparagraph> +<subparagraph id="H85B7514F12054B1EA2DF7EB7F21C3A88"><enum>(B)</enum><text>to carry out or assist law enforcement activity of the United States.</text></subparagraph></paragraph> <paragraph id="HB38E1F7E762F40259FEE1C3A21412209"><enum>(3)</enum><header>Humanitarian exemption</header><text>The President may not impose sanctions under this subtitle with respect to any person for conducting or facilitating a transaction for the sale of agricultural commodities, food, medicine, or medical devices or for the provision of humanitarian assistance.</text></paragraph></subsection></section> +<section id="HA94D12011D8742C49745BBB96CFE2455"><enum>3105.</enum><header>Treatment of forfeited property of transnational criminal organizations</header> +<subsection id="H19A592ADD24A44F3A9D8202A15EA96E8"><enum>(a)</enum><header>Transfer of forfeited property to forfeiture funds</header> +<paragraph id="H0468D6ED8CA14A26B7EF39C716DFDF83"><enum>(1)</enum><header>In general</header><text>Any covered forfeited property shall be deposited into the Department of the Treasury Forfeiture Fund established under section 9705 of title 31, United States Code, or the Department of Justice Assets Forfeiture Fund established under section 524(c) of title 28, United States Code.</text></paragraph> <paragraph id="HF9BE5630F53544B788BB7A5B55B3380F"><enum>(2)</enum><header>Report required</header><text>Not later than 180 days after the date of the enactment of this division, and every 180 days thereafter, the President shall submit to the appropriate congressional committees a report on any deposits made under paragraph (1) during the 180-day period preceding submission of the report.</text></paragraph> +<paragraph id="HCD79D4EDB6EA4B378A8B344C38E0023C"><enum>(3)</enum><header>Covered forfeited property defined</header><text>In this subsection, the term <term>covered forfeited property</term> means property—</text> <subparagraph id="HFE829A08C0904E958B8DD23FCFCDA3D8"><enum>(A)</enum><text>forfeited to the United States under chapter 46 or section 1963 of title 18, United States Code; and</text></subparagraph> +<subparagraph id="HDE2D6231D69547DD978500B909CA382E"><enum>(B)</enum><text>that belonged to or was possessed by an individual affiliated with or connected to a transnational criminal organization subject to sanctions under—</text> <clause id="H61E659885A5A4E94B95CE9662910E44A"><enum>(i)</enum><text>this subtitle;</text></clause> +<clause id="H2DF569FFAB8E49D0B2D518998E036069"><enum>(ii)</enum><text>the Fentanyl Sanctions Act (<external-xref legal-doc="usc" parsable-cite="usc/21/2301">21 U.S.C. 2301 et seq.</external-xref>); or</text></clause> <clause id="H631B66672E204E739B2688A46786CC61"><enum>(iii)</enum><text>Executive Order 14059 (<external-xref legal-doc="usc" parsable-cite="usc/50/1701">50 U.S.C. 1701</external-xref> note; relating to imposing sanctions on foreign persons involved in the global illicit drug trade).</text></clause></subparagraph></paragraph></subsection> +<subsection id="H9F745BF1655B49B3991ABEF856B4B568"><enum>(b)</enum><header>Blocked assets under Terrorism Risk Insurance Act of 2002</header><text>Nothing in this subtitle may be construed to affect the treatment of blocked assets of a terrorist party described in section 201(a) of the Terrorism Risk Insurance Act of 2002 (<external-xref legal-doc="usc" parsable-cite="usc/28/1610">28 U.S.C. 1610</external-xref> note).</text></subsection></section></subtitle> <subtitle id="H15EBBDEF6A6B4E5D85243FF766ACAA21"><enum>B</enum><header>Other matters</header> <section id="HECC8A64224F14EC89ADC57DA6ED00EF7"><enum>3111.</enum><header>Ten-year statute of limitations for violations of sanctions</header> <subsection id="HEB271CDED70644E3B7C1675AB1576A3F"><enum>(a)</enum><header>International Emergency Economic Powers Act</header><text>Section 206 of the International Emergency Economic Powers Act (<external-xref legal-doc="usc" parsable-cite="usc/50/1705">50 U.S.C. 1705</external-xref>) is amended by adding at the end the following:</text> +<quoted-block style="OLC" display-inline="no-display-inline" id="HB35B723B109E44B6827009DC44CA294E"> +<subsection id="HDD91A472080C4787B1AB052D3FD79141"><enum>(d)</enum><header>Statute of limitations</header> +<paragraph id="HF59CDA9E47E148CAB65C2849825D7827"><enum>(1)</enum><header>Time for commencing proceedings</header> +<subparagraph id="HD8FFB6AA105A41D4A2F5889977EA2190"><enum>(A)</enum><header>In general</header><text>An action, suit, or proceeding for the enforcement of any civil fine, penalty, or forfeiture, pecuniary or otherwise, under this section shall not be entertained unless commenced within 10 years after the latest date of the violation upon which the civil fine, penalty, or forfeiture is based.</text></subparagraph> <subparagraph id="HFA86A764A09746669BD8A0C429D3BFDE"><enum>(B)</enum><header>Commencement</header><text>For purposes of this paragraph, the commencement of an action, suit, or proceeding includes the issuance of a pre-penalty notice or finding of violation.</text></subparagraph></paragraph> +<paragraph id="H99A15FBCA5F340EB8549AB213AAD0346"><enum>(2)</enum><header>Time for indictment</header><text>No person shall be prosecuted, tried, or punished for any offense under subsection (c) unless the indictment is found or the information is instituted within 10 years after the latest date of the violation upon which the indictment or information is based.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection> <subsection id="HCFA011476AC042419AA6D5E829E3D0E5"><enum>(b)</enum><header>Trading with the Enemy Act</header><text>Section 16 of the Trading with the Enemy Act (<external-xref legal-doc="usc" parsable-cite="usc/50/4315">50 U.S.C. 4315</external-xref>) is amended by adding at the end the following:</text> +<quoted-block style="OLC" display-inline="no-display-inline" id="HD7C0DB122FE04D5CABA83F1F764CD863"> +<subsection id="HD983923390E246E89F56D62F54B8D163"><enum>(d)</enum><header>Statute of limitations</header> +<paragraph id="HB8F91E48704942ED9CCE03883500A1AE"><enum>(1)</enum><header>Time for commencing proceedings</header> +<subparagraph id="H075168735A884CC2BB10AFE8D402F496"><enum>(A)</enum><header>In general</header><text>An action, suit, or proceeding for the enforcement of any civil fine, penalty, or forfeiture, pecuniary or otherwise, under this section shall not be entertained unless commenced within 10 years after the latest date of the violation upon which the civil fine, penalty, or forfeiture is based.</text></subparagraph> <subparagraph id="HB00FBCC115364B259226CC1E7899A110"><enum>(B)</enum><header>Commencement</header><text>For purposes of this paragraph, the commencement of an action, suit, or proceeding includes the issuance of a pre-penalty notice or finding of violation.</text></subparagraph></paragraph> +<paragraph id="H0F3ABF111DA24CA8B892EF3911AAA6B8"><enum>(2)</enum><header>Time for indictment</header><text>No person shall be prosecuted, tried, or punished for any offense under subsection (a) unless the indictment is found or the information is instituted within 10 years after the latest date of the violation upon which the indictment or information is based.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection></section> <section id="H6A02731BE3A540F2B169544FF7C4F924"><enum>3112.</enum><header>Classified report and briefing on staffing of office of foreign assets control</header><text display-inline="no-display-inline">Not later than 180 days after the date of the enactment of this division, the Director of the Office of Foreign Assets Control shall provide to the appropriate congressional committees a classified report and briefing on the staffing of the Office of Foreign Assets Control, disaggregated by staffing dedicated to each sanctions program and each country or issue.</text></section> +<section id="H72662AC9E0F745DC9D51125B95E75C35"><enum>3113.</enum><header>Report on drug transportation routes and use of vessels with mislabeled cargo</header><text display-inline="no-display-inline">Not later than 180 days after the date of the enactment of this division, the Secretary of the Treasury, in conjunction with the heads of other relevant Federal agencies, shall provide to the appropriate congressional committees a classified report and briefing on efforts to target drug transportation routes and modalities, including an assessment of the prevalence of false cargo labeling and shipment of precursor chemicals without accurate tracking of the customers purchasing the chemicals.</text></section> <section id="HBF60D634158143E8A19A4FB9867262AF"><enum>3114.</enum><header>Report on actions of People’s Republic of China with respect to persons involved in fentanyl supply chain</header><text display-inline="no-display-inline">Not later than 180 days after the date of the enactment of this division, the Secretary of the Treasury, in conjunction with the heads of other relevant Federal agencies, shall provide to the appropriate congressional committees a classified report and briefing on actions taken by the Government of the People’s Republic of China with respect to persons involved in the shipment of fentanyl, fentanyl analogues, fentanyl precursors, precursors for fentanyl analogues, and equipment for the manufacturing of fentanyl and fentanyl-laced counterfeit pills.</text></section></subtitle> +<enum>II</enum><header>Anti-money laundering matters</header> +<section id="H802DC2A86E1F4B73A9545C7BBA69139D"><enum>3201.</enum><header>Designation of illicit fentanyl transactions of sanctioned persons as of primary money laundering concern</header> +<subsection commented="no" display-inline="no-display-inline" id="H8DFB365E623B48D791065E6692EFC065"><enum>(a)</enum><header display-inline="yes-display-inline">In general</header><text display-inline="yes-display-inline">Subtitle A of the Fentanyl Sanctions Act (<external-xref legal-doc="usc" parsable-cite="usc/21/2311">21 U.S.C. 2311 et seq.</external-xref>) is amended by inserting after section 7213 the following:</text> <quoted-block style="OLC" display-inline="no-display-inline" id="H92C29B2B4AC34104845C7C94DFCC2E2A"> <section id="HEE068D025F83472B81981EF668467455"><enum>7213A.</enum><header>Designation of transactions of sanctioned persons as of primary money laundering concern</header> <subsection id="H97FA0EDD2AA845CE8A46018CFECB7EC3"><enum>(a)</enum><header>In general</header><text>If the Secretary of the Treasury determines that reasonable grounds exist for concluding that 1 or more financial institutions operating outside of the United States, 1 or more classes of transactions within, or involving, a jurisdiction outside of the United States, or 1 or more types of accounts within, or involving, a jurisdiction outside of the United States, is of primary money laundering concern in connection with illicit opioid trafficking, the Secretary of the Treasury may, by order, regulation, or otherwise as permitted by law—</text> +<paragraph id="H280C7A0FE6184D24B672976BB4C924F2"><enum>(1)</enum><text>require domestic financial institutions and domestic financial agencies to take 1 or more of the special measures provided for in section 9714(a)(1) of the National Defense Authorization Act for Fiscal Year 2021 (<external-xref legal-doc="public-law" parsable-cite="pl/116/283">Public Law 116–283</external-xref>; <external-xref legal-doc="usc" parsable-cite="usc/31/5318A">31 U.S.C. 5318A</external-xref> note); or</text></paragraph> <paragraph id="HFDCE2F831C4E4F9AAA307C1129275B1A"><enum>(2)</enum><text>prohibit, or impose conditions upon, certain transmittals of funds (to be defined by the Secretary) by any domestic financial institution or domestic financial agency, if such transmittal of funds involves any such institution, class of transaction, or type of accounts.</text></paragraph></subsection> +<subsection id="HF7FA72579276488390AABC633D1CEAF9"><enum>(b)</enum><header>Classified information</header><text>In any judicial review of a finding of the existence of a primary money laundering concern, or of the requirement for 1 or more special measures with respect to a primary money laundering concern made under this section, if the designation or imposition, or both, were based on classified information (as defined in section 1(a) of the Classified Information Procedures Act (18 U.S.C. App.)), such information may be submitted by the Secretary to the reviewing court ex parte and in camera. This subsection does not confer or imply any right to judicial review of any finding made or any requirement imposed under this section.</text></subsection> <subsection id="H1683BCC5BB6C46CAA008E1D2BB03065E"><enum>(c)</enum><header>Availability of information</header><text>The exemptions from, and prohibitions on, search and disclosure referred to in section 9714(c) of the National Defense Authorization Act for Fiscal Year 2021 (<external-xref legal-doc="public-law" parsable-cite="pl/116/283">Public Law 116–283</external-xref>; <external-xref legal-doc="usc" parsable-cite="usc/31/5318A">31 U.S.C. 5318A</external-xref> note) shall apply to any report or record of report filed pursuant to a requirement imposed under subsection (a). For purposes of section 552 of title 5, United States Code, this subsection shall be considered a statute described in subsection (b)(3)(B) of such section.</text></subsection> +<subsection id="H4DFABC522775490987ACAAED135D3828"><enum>(d)</enum><header>Penalties</header><text>The penalties referred to in section 9714(d) of the National Defense Authorization Act for Fiscal Year 2021 (<external-xref legal-doc="public-law" parsable-cite="pl/116/283">Public Law 116–283</external-xref>; <external-xref legal-doc="usc" parsable-cite="usc/31/5318A">31 U.S.C. 5318A</external-xref> note) shall apply to violations of any order, regulation, special measure, or other requirement imposed under subsection (a), in the same manner and to the same extent as described in such section 9714(d).</text></subsection> <subsection id="H41BF916CDD584537B9A2D7F7B20D2657"><enum>(e)</enum><header>Injunctions</header><text>The Secretary of the Treasury may bring a civil action to enjoin a violation of any order, regulation, special measure, or other requirement imposed under subsection (a) in the same manner and to the same extent as described in section 9714(e) of the National Defense Authorization Act for Fiscal Year 2021 (<external-xref legal-doc="public-law" parsable-cite="pl/116/283">Public Law 116–283</external-xref>; <external-xref legal-doc="usc" parsable-cite="usc/31/5318A">31 U.S.C. 5318A</external-xref> note).</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></subsection> +<subsection commented="no" display-inline="no-display-inline" id="HF2239A1734274548865CB0D5FFA255E5"><enum>(b)</enum><header>Clerical amendment</header><text>The table of contents for the National Defense Authorization Act for Fiscal Year 2020 (<external-xref legal-doc="public-law" parsable-cite="pl/116/92">Public Law 116–92</external-xref>) is amended by inserting after the item relating to section 7213 the following:</text> <quoted-block style="OLC" id="H8BC43880C57448D4BB4065B807173348"> <toc> <toc-entry level="section" idref="HEE068D025F83472B81981EF668467455">Sec. 7213A. Designation of transactions of sanctioned persons as of primary money laundering concern.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></subsection></section> <section id="HB8B6BE7E802545D3839B09ABEB936BEA"><enum>3202.</enum><header>Treatment of transnational criminal organizations in suspicious transactions reports of the financial crimes enforcement network</header> <subsection id="H7A4CE5BDA01A4EC582ACEC48EF77F2DB"><enum>(a)</enum><header>Filing instructions</header><text>Not later than 180 days after the date of the enactment of this division, the Director of the Financial Crimes Enforcement Network shall issue guidance or instructions to United States financial institutions for filing reports on suspicious transactions required under section 1010.320 of title 31, Code of Federal Regulations, related to suspected fentanyl trafficking by transnational criminal organizations.</text></subsection> +<subsection id="H084BCBB1572243828C2CC0EB6E2382D3"><enum>(b)</enum><header>Prioritization of reports relating to fentanyl trafficking or transnational criminal organizations</header><text>The Director shall prioritize research into reports described in subsection (a) that indicate a connection to trafficking of fentanyl or related synthetic opioids or financing of suspected transnational criminal organizations.</text></subsection></section> <section id="H27CB6B416575486F8CC8BE8716AFCF94"><enum>3203.</enum><header>Report on trade-based money laundering in trade with Mexico, the People’s Republic of China, and Burma</header> <subsection id="H62C5FA948E4442BEBDB9967ECF8C44D0"><enum>(a)</enum><header>In general</header><text>In the first update to the national strategy for combating the financing of terrorism and related forms of illicit finance submitted to Congress after the date of the enactment of this division, the Secretary of the Treasury shall include a report on trade-based money laundering originating in Mexico or the People’s Republic of China and involving Burma.</text></subsection> +<subsection id="H16B37FBB4E124C09B8480E5EA4ABEB6D"><enum>(b)</enum><header>Definition</header><text>In this section, the term <term>national strategy for combating the financing of terrorism and related forms of illicit finance</term> means the national strategy for combating the financing of terrorism and related forms of illicit finance required under section 261 of the Countering America’s Adversaries Through Sanctions Act (<external-xref legal-doc="public-law" parsable-cite="pl/115/44">Public Law 115–44</external-xref>; 131 Stat. 934), as amended by section 6506 of the National Defense Authorization Act for Fiscal Year 2022 (<external-xref legal-doc="public-law" parsable-cite="pl/117/81">Public Law 117–81</external-xref>; 135 Stat. 2428).</text></subsection></section> <enum>III</enum><header>Exception relating to importation of goods</header> <section id="HBC18DCD2658E4F9580638F7BEFCF7E78"><enum>3301.</enum><header>Exception relating to importation of goods</header> <subsection id="H9B1A4D8B04F04411BE775BBB6ACF0F24"><enum>(a)</enum><header>In general</header><text>The authority or a requirement to block and prohibit all transactions in all property and interests in property under this division shall not include the authority or a requirement to impose sanctions on the importation of goods.</text></subsection> +<subsection id="HC9841B6790994A40BF45226BD8F8B18A"><enum>(b)</enum><header>Good defined</header><text>In this section, the term <term>good</term> means any article, natural or manmade substance, material, supply or manufactured product, including inspection and test equipment, and excluding technical data.</text></subsection></section>                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       F
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Rebuilding Economic Prosperity and Opportunity for Ukrainians Act
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      <enum>I</enum> <section id="HAD1AC985878741E59F96CAD08405DEC0" section-type="subsequent-section"><enum>1.</enum><header>Short title; table of contents</header> <subsection id="H4655029CFC664B05B12FF68B73441B5B"><enum>(a)</enum><header>Short title</header><text display-inline="yes-display-inline">This division may be cited as the <quote><short-title>Rebuilding Economic Prosperity and Opportunity for Ukrainians Act</short-title></quote> or the <quote><short-title>REPO for Ukrainians Act</short-title></quote>.</text></subsection> +<subsection id="H0CF35089FB8B44EA9E955592E81ADE6C"><enum>(b)</enum><header>Table of contents</header><text display-inline="yes-display-inline">The table of contents for this division is as follows:</text> <toc container-level="division-container" quoted-block="no-quoted-block" lowest-level="section" idref="HF3AB3BDDB2B747C8BD42665AC04EAA18" regeneration="yes-regeneration" lowest-bolded-level="division-lowest-bolded"> <toc-entry idref="H8491BAF68F65423EA04BFB6562F40633" level="title">Title I </toc-entry> <toc-entry idref="HAD1AC985878741E59F96CAD08405DEC0" level="section">Sec. 1. Short title; table of contents.</toc-entry> <toc-entry idref="H3547806B5DED4B10BB0E1A9291C762FC" level="section">Sec. 2. Definitions.</toc-entry> <toc-entry idref="H8491BAF68F65423EA04BFB6562F40633" level="title">Title II—Repurposing of Russian sovereign assets </toc-entry> <toc-entry idref="H02C7A5F568324CD58CEE06309A76BAE3" level="section">Sec. 101. Findings; sense of Congress.</toc-entry> <toc-entry idref="HDD3C32CE4B0A4E339E25964F2702943C" level="section">Sec. 102. Sense of Congress regarding importance of the Russian Federation providing compensation to Ukraine.</toc-entry> <toc-entry idref="H77AF34A6F6F7442BAFD399D08B55AAAE" level="section">Sec. 103. Prohibition on release of blocked Russian sovereign assets.</toc-entry> <toc-entry idref="HE1FDAD2CE123469BA8AACDB360577913" level="section">Sec. 104. Authority to ensure compensation to Ukraine using seized Russian sovereign assets and Russian aggressor state sovereign assets.</toc-entry> <toc-entry idref="HE43FF73C8ED84A99BDC6098A3DE84D66" level="section">Sec. 105. International mechanism to use Russian sovereign assets and Russian aggressor state sovereign assets to provide for the reconstruction of Ukraine.</toc-entry> <toc-entry idref="HF83724C2A4C24F45B572BF577D4B9586" level="section">Sec. 106. Report on use of transferred Russian sovereign assets for reconstruction.</toc-entry> <toc-entry idref="HB5FC698228DF4A26803DC189553277FB" level="section">Sec. 107. Assessment by Secretary of State and Administrator of USAID on reconstruction and rebuilding needs of Ukraine.</toc-entry> <toc-entry idref="HB5FC698228DF4A26803DC189553277FB" level="section">Sec. 108. Extensions.</toc-entry></toc></subsection></section> <section id="H3547806B5DED4B10BB0E1A9291C762FC"><enum>2.</enum><header>Definitions</header><text display-inline="no-display-inline">In this division:</text> +<paragraph id="H3EB3002EE75144DD81D9122DA7AB5C65"><enum>(1)</enum><header>Russian aggressor state</header><text display-inline="yes-display-inline">The term <term>Russian aggressor state</term> means—</text> <subparagraph id="HD02DD90F05D94586BB6A93E2A3D1EF31"><enum>(A)</enum><text>the Russian Federation; and</text></subparagraph> +<subparagraph id="H8756564F21D64899B2D328717E414D56"><enum>(B)</enum><text>Belarus, if the President determines Belarus has engaged in an act of war against Ukraine related to Russia’s ongoing February 24, 2022, invasion of Ukraine.</text></subparagraph></paragraph> <paragraph id="H840F2B9B51554155B53CBABB948AE007"><enum>(2)</enum><header>Russian aggressor state sovereign asset</header><text display-inline="yes-display-inline">The term <term>Russian aggressor state sovereign asset</term> means any Russian sovereign assets or any funds or property of another Russian aggressor state determined by the President to be of the same sovereign character as the assets described in paragraph (7).</text></paragraph> +<paragraph id="HC9EA4A5D51C44600AE54C1FCB2E7858C"><enum>(3)</enum><header>Appropriate congressional committees</header><text>The term <term>appropriate congressional committees</term> means—</text> <subparagraph id="H877EE4177BF04EDDAB2B5DB67C4BC493"><enum>(A)</enum><text>the Committee on Foreign Relations and the Committee on Banking, Housing, and Urban Affairs of the Senate; and</text></subparagraph> +<subparagraph id="HAC7065FEC463499BA6F15A4025A2807C"><enum>(B)</enum><text>the Committee on Foreign Affairs and the Committee on Financial Services of the House of Representatives.</text></subparagraph></paragraph> <paragraph id="H9A2AD6819B404E5696E99AF0F8CAFFEF"><enum>(4)</enum><header>Financial institution</header><text>The term <term>financial institution</term> means a financial institution specified in subparagraph (A), (B), (C), (D), (E), (F), (G), (H), (I), (J), (M), or (Z) of section 5312(a)(2) of title 31, United States Code.</text></paragraph> +<paragraph id="HCCD3E67B25AF48BD8536DAB9A4DCFA62"><enum>(5)</enum><header>G7</header><text>The term <term>G7</term> means the countries that are member of the informal Group of 7, including Canada, France, Germany, Italy, Japan, the United Kingdom, and the United States.</text></paragraph> <paragraph id="HCC0D1F9EBF3B4678B5C507AE0E49524D"><enum>(6)</enum><header>Russian sovereign asset</header><text>The term <term>Russian sovereign asset</term> means any of the following:</text> +<subparagraph id="H75B3C8386001477A9DC29CC7393B70AC"><enum>(A)</enum><text>Funds and other property of—</text> <clause id="H2A0922510285400A9C438735E82236DF"><enum>(i)</enum><text>the Central Bank of the Russian Federation;</text></clause> +<clause id="H45C7780C5EA6496291B80FA17FB5162F"><enum>(ii)</enum><text>the Russian National Wealth Fund; or</text></clause> <clause id="H799B05C91E6C4D1AB33606D9199F9B34"><enum>(iii)</enum><text>the Ministry of Finance of the Russian Federation.</text></clause></subparagraph> +<subparagraph id="HF58D672AA6404A35BAF00FF1C7238092"><enum>(B)</enum><text>Any other funds or other property that are owned by the Government of the Russian Federation, including by any subdivision, agency, or instrumentality of that government.</text></subparagraph></paragraph> <paragraph id="HBB3AB0F558F44E1DA94B7BDB614113E8"><enum>(7)</enum><header>United states</header><text>The term <term>United States</term> means the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Commonwealth of the Northern Mariana Islands, American Samoa, Guam, the United States Virgin Islands, and any other territory or possession of the United States.</text></paragraph> +<paragraph id="H756FB9DC3A9442779616931E66EB426F"><enum>(8)</enum><header>United states financial institution</header><text>The term <term>United States financial institution</term> means a financial institution organized under the laws of the United States or of any jurisdiction within the United States, including a foreign branch of such an institution.</text></paragraph> <paragraph id="HB3B2F56569614796B4F4E61881CD32E7"><enum>(9)</enum><header>Seize or seizure</header><text display-inline="yes-display-inline">The term <term>seize</term> or <term>seizure</term> means confiscation of all right, title, and interest whatsoever in a Russian sovereign asset or a Russian aggressor state sovereign asset and vesting of the same in the United States. </text></paragraph></section> +<enum>II</enum><header>Repurposing of Russian sovereign assets </header> +<section id="H02C7A5F568324CD58CEE06309A76BAE3"><enum>101.</enum><header>Findings; sense of Congress</header> +<subsection id="H77E9195ED8F7405694C44D1B7B181932"><enum>(a)</enum><header>Findings</header><text>Congress makes the following findings:</text> <paragraph id="HF35D9A245DE946B49722B7C3F7609E52"><enum>(1)</enum><text>On February 24, 2022, the Government of the Russian Federation violated the sovereignty and territorial integrity of Ukraine by engaging in a premeditated, second illegal invasion of Ukraine.</text></paragraph> +<paragraph id="HF90A3F431B024E60B68C24AE2BA76D87"><enum>(2)</enum><text>The international community has condemned the illegal invasions of Ukraine by the Russian Federation, as well as the commission of the crime of aggression, war crimes, crimes against humanity, and genocide by officials of the Russian Federation, including through the deliberate targeting of civilians and civilian infrastructure, the forcible transfer of children, and the commission of sexual violence.</text></paragraph> <paragraph id="H4E4A812AA1F14713A0570426073BBA4B"><enum>(3)</enum><text>The leaders of the G7 have called the Russian Federation’s <quote>unprovoked and completely unjustified attack on the democratic state of Ukraine</quote> a <quote>serious violation of international law and a grave breach of the United Nations Charter and all commitments Russia entered in the Helsinki Final Act and the Charter of Paris and its commitments in the Budapest Memorandum</quote>.</text></paragraph> +<paragraph id="H323C7C1D07FE4E3B851118302C024E45"><enum>(4)</enum><text>On March 2, 2022, the United Nations General Assembly adopted Resolution ES–11/1, entitled <quote>Aggression against Ukraine</quote>, by a vote of 141 to 5. That resolution <quote>deplore[d] in the strongest terms the aggression by the Russian Federation against Ukraine in violation of Article 2(4) of the [United Nations] Charter</quote> and demanded that the Russian Federation <quote>immediately cease its use of force against Ukraine</quote> and <quote>immediately, completely and unconditionally withdraw all of its military forces from the territory of Ukraine within its internationally recognized borders</quote>.</text></paragraph> <paragraph id="H830AF87276DA495884B6D73D765E1888"><enum>(5)</enum><text>On March 16, 2022, the International Court of Justice issued a provisional measures order requiring the Russian Federation to <quote>immediately suspend the military operations that it commenced on 24 February 2022 in the territory of Ukraine</quote> and, in this regard, observed that <quote>orders on provisional measures . . . have binding effect</quote>.</text></paragraph> +<paragraph id="H148C4641E8234279B6C29697043EB1C7"><enum>(6)</enum><text>On November 14, 2022, the United Nations General Assembly adopted a resolution—</text> <subparagraph id="H6B28F7C37CBB42B3991948903D63ED35"><enum>(A)</enum><text>recognizing that the Russian Federation has committed a serious breach of the most fundamental norms of international law and its gross and systematic refusal to obey its obligations has affected the entire international community;</text></subparagraph> +<subparagraph id="HDFD3E0886D5A437198E4CE44DEA15A7A"><enum>(B)</enum><text>recognizing the need for the establishment, in cooperation with Ukraine, of an international mechanism for compensation for financially assessable damages caused by the Russian Federation’s internationally wrongful acts; and</text></subparagraph> <subparagraph id="H375767F8BA69466C98B378208E3839AE"><enum>(C)</enum><text>recommending <quote>the creation . . . of an international register of damage to serve as a record . . . of evidence and claims information on damage, loss or injury to all natural and legal persons concerned, as well as the State of Ukraine, caused by internationally wrongful acts of the Russian Federation in or against Ukraine . . . .</quote>.</text></subparagraph></paragraph> +<paragraph id="HB303819B1F864B96B3A8E7376AB12ED4"><enum>(7)</enum><text display-inline="yes-display-inline">The Russian Federation bears international legal responsibility for its aggression against Ukraine and, under international law, must cease its internationally wrongful acts. Because of this breach of the prohibition on aggression under international law, the United States is legally entitled to take counter measures that are proportionate and aimed at inducing the Russian Federation to comply with its international obligations.</text></paragraph> <paragraph id="H77918102E5174925AEA6BBD1E4C27D4F"><enum>(8)</enum><text display-inline="yes-display-inline">Approximately $300,000,000,000 of Russian sovereign assets have been immobilized worldwide. Only a small fraction of those assets, 1 to 2 percent, or between $4,000,000,000 and $5,000,000,000, are reportedly subject to the jurisdiction of the United States.</text></paragraph> +<paragraph id="HB20D37E31B474AD397F846A94FF4F58B"><enum>(9)</enum><text display-inline="yes-display-inline">The vast majority of immobilized Russian sovereign assets, approximately $190,000,000,000, are reportedly subject to the jurisdiction of Belgium. The Government of Belgium has publicly indicated that any action by that Government regarding those assets would be predicated on support by the G7.</text></paragraph></subsection> <subsection id="HCF763C8F1A56428FA31524D9611162A5"><enum>(b)</enum><header>Sense of congress</header><text display-inline="yes-display-inline">It is the sense of Congress that, having committed an act of aggression, as recognized by the United Nations General Assembly on March 2, 2022, the Russian Federation is to be considered as an aggressor state. The extreme illegal actions taken by the Russian Federation, including an act of aggression, present a unique situation, justifying the establishment of a legal authority for the United States Government and other countries to confiscate Russian sovereign assets in their respective jurisdictions. </text></subsection></section> +<section id="HDD3C32CE4B0A4E339E25964F2702943C"><enum>102.</enum><header>Sense of Congress regarding importance of the Russian Federation providing compensation to Ukraine</header><text display-inline="no-display-inline">It is the sense of Congress that—</text> <paragraph id="HB7B1922AAADF4100876B0A53A7747739"><enum>(1)</enum><text>the Russian Federation bears responsibility for the financial burden of the reconstruction of Ukraine and for countless other costs associated with the illegal invasion of Ukraine by the Russian Federation that began on February 24, 2022;</text></paragraph> +<paragraph id="H0FD7F1B4BA8E48BD90253F6311593B14"><enum>(2)</enum><text>the most effective ways to provide compensation for the damages caused by the Russian Federation’s internationally wrongful acts should be assessed by an international mechanism charged with determining compensation and providing assistance to Ukraine;</text></paragraph> <paragraph id="HB7C6F98ADC5D4274AA397E07E66B50B6"><enum>(3)</enum><text>at least since November 2022 the Russian Federation has been on notice of its opportunity to comply with its international obligations, including to make full compensation for injury, or, by agreement with Ukraine, to authorize an international mechanism to resolve issues regarding compensation to Ukraine;</text></paragraph> +<paragraph id="HD435DBF508084E86BB5B304EA7673A4C"><enum>(4)</enum><text>the Russian Federation can, by negotiated agreement, participate in any international process to assess the damages caused by the Russian Federation’s internationally wrongful acts and make funds available to compensate for these damages, and if it fails to do so, the United States and other countries should explore all avenues for ensuring compensation to Ukraine;</text></paragraph> <paragraph id="H3B9087A998114B6CBADA8D6776D0F9BE"><enum>(5)</enum><text>the President should lead robust engagement on all bilateral and multilateral aspects of the response by the United States to acts by the Russian Federation that undermine the sovereignty and territorial integrity of Ukraine, including on any policy coordination and alignment regarding the repurposing or ordered transfer of Russian sovereign assets in the context of determining compensation and providing assistance to Ukraine;</text></paragraph> +<paragraph id="H7304BCF00E024AA5914D3AFAA22F15A6"><enum>(6)</enum><text display-inline="yes-display-inline">as part of the robust engagement on bilateral and multilateral responses to acts by the Russian Federation that undermine the sovereignty and territorial integrity of Ukraine, the President should endeavor to facilitate creation of, and United States participation in, an international mechanism regarding the repurposing or seizure of sovereign assets of the Russian Federation for the benefit of Ukraine.</text></paragraph> <paragraph id="H1CD2C90280544AA39FFBDCE9261A9AF2"><enum>(7)</enum><text>the repurposing of Russian sovereign assets is in the national interests of the United States and consistent with United States and international law;</text></paragraph> +<paragraph id="H9A130622B8B44B228648157AA6F4BC66"><enum>(8)</enum><text>the United States should work with international allies and partners on the repurposing of Russian sovereign assets as part of a coordinated, multilateral effort, including with G7 countries and other countries in which Russian sovereign assets are located; and</text></paragraph> <paragraph id="HF666042A4F3840C7BB58CE9A5BB43D7A"><enum>(9)</enum><text display-inline="yes-display-inline">any effort by the United States to confiscate and repurpose Russian sovereign assets should be undertaken alongside international allies and partners as part of a coordinated, multilateral effort, including with G7 countries, the European Union, Australia, and other countries in which Russian sovereign assets are located.</text></paragraph></section> +<section id="H77AF34A6F6F7442BAFD399D08B55AAAE"><enum>103.</enum><header>Prohibition on release of blocked Russian sovereign assets</header> +<subsection id="HEAA9116C6D2D4B58A566A429885CB695" commented="no"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">No Russian sovereign asset that is blocked or effectively immobilized by the Department of the Treasury before the date specified in section 104(j) may be released or mobilized, except as otherwise authorized by this division, until the date on which the President certifies to the appropriate congressional committees that—</text> <paragraph id="H53A8AC4DD45948F19BBCD74A11C8834C" commented="no"><enum>(1)</enum><text>hostilities between the Russian Federation and Ukraine have ceased; and</text></paragraph> +<paragraph id="H99FDFAC3D5974A03AACA6DAF41C7E676" commented="no"><enum>(2)</enum> +<subparagraph id="H726F6BA2D4534BBAA884065861F7416B" display-inline="yes-display-inline" commented="no"><enum>(A)</enum><text>full compensation has been made to Ukraine for harms resulting from the invasion of Ukraine by the Russian Federation; or</text></subparagraph> <subparagraph id="H56EAFB32699C4962AB4C9DDCF8111FFA" indent="up1" commented="no"><enum>(B)</enum><text>the Russian Federation is participating in a bona fide international mechanism that, by agreement, will discharge the obligations of the Russian Federation to compensate Ukraine for all amounts determined to be owed to Ukraine.</text></subparagraph></paragraph></subsection> +<subsection id="HED022EE27C2142F5AE0AA448B5FAB65D"><enum>(b)</enum><header>Notification</header><text>Not later than 30 days before the release or mobilization of a Russian sovereign asset that is blocked or effectively immobilized by the Department of the Treasury, the President shall submit to the appropriate congressional committees—</text> <paragraph id="HBD7CD5F1DCCF4C9A8786A3510D698797"><enum>(1)</enum><text>a notification of the decision to take the action that releases or mobilizes the asset; and</text></paragraph> +<paragraph id="HEE07019691E34AA8A2D8AD67F89457E9"><enum>(2)</enum><text>a justification in writing for such decision.</text></paragraph></subsection> <subsection id="H80E2DE9ADCFF4EA390D6BFB687365619"><enum>(c)</enum><header>Joint resolution of disapproval</header> <paragraph id="H15B9E43F4D7E4E1988228B6813C7553D"><enum>(1)</enum><header>In general</header><text>No Russian sovereign asset that is blocked or effectively immobilized by the Department of the Treasury may be released or mobilized if, within 30 days of receipt of the notification and justification required under subsection (b), a joint resolution is enacted into law prohibiting the proposed release or mobilization.</text></paragraph> +<paragraph id="H2552ADBB32D94A67A14B772AB83E21C3"><enum>(2)</enum><header>Expedited procedures</header><text display-inline="yes-display-inline">Any joint resolution described in paragraph (1) introduced in either House of Congress shall be considered in accordance with the provisions of section 601(b) of the International Security Assistance and Arms Export Control Act of 1976 (<external-xref legal-doc="public-law" parsable-cite="pl/94/329">Public Law 94–329</external-xref>; 90 Stat. 765), except that any such resolution shall be subject to germane amendments. If such a joint resolution should be vetoed by the President, the time for debate in consideration of the veto message on such measure shall be limited to 20 hours in the Senate and in the House of Representatives shall be determined in accordance with the Rules of the House. </text></paragraph></subsection> <subsection id="HA7EDE70467D4408B8C0EBE73997795CA"><enum>(d)</enum><header>Cooperation on prohibition of release of certain Russian sovereign assets</header><text display-inline="yes-display-inline">Notwithstanding subsection (a), the President may take such actions as may be necessary to seek to obtain an agreement or arrangement to which the Government of Ukraine is party that discharges the Russian Federation from further obligations to compensate Ukraine.</text></subsection></section> +<section id="HE1FDAD2CE123469BA8AACDB360577913"><enum>104.</enum><header>Authority to ensure compensation to Ukraine using seized Russian sovereign assets and Russian aggressor state sovereign assets</header> +<subsection id="H0613A62767984CFCA1CF576B842DEDAB"><enum>(a)</enum><header>Reporting on Russian assets</header> +<paragraph id="HD4C93B6CA4EB47B3A5B75B6775E7D3FA"><enum>(1)</enum><header>Notice required</header><text display-inline="yes-display-inline">Not later than 90 days after the date of the enactment of this division, the President shall, by means of such instructions or regulations as the President may prescribe, require any financial institution at which Russian sovereign assets are located, and that knows or should know of such assets, to provide notice of such assets, including relevant information required under section 501.603(b)(ii) of title 31, Code of Federal Regulations (or successor regulations), to the Secretary of the Treasury not later than 10 days after detection of such assets. </text></paragraph> <paragraph id="H01A9A34538214377BA808BD866ACBEB7"><enum>(2)</enum><header>Report required</header> <subparagraph id="HDA0D1408AE33440CBBF7EDF682811584"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">Not later than 180 days after the date of the enactment of this division, and annually thereafter for 3 years, the President shall submit to the appropriate congressional committees a report detailing the status of Russian sovereign assets with respect to which notice has been provided to the Secretary of the Treasury under paragraph (1). </text></subparagraph> +<subparagraph id="H10287900F5F64627A7C407981E86B6B0"><enum>(B)</enum><header>Form</header><text>The report required by subparagraph (A) shall be submitted in unclassified form, but may include a classified annex.</text></subparagraph></paragraph></subsection> <subsection id="H7C6F2918827D41D18B9C056D963A492B"><enum>(b)</enum><header>Seizure or transfer of assets</header> <paragraph id="H78BCD9BCF5384A1881B104D9717A203D"><enum>(1)</enum><header>Seizure of Russian aggressor state sovereign assets</header><text display-inline="yes-display-inline">On and after the date that is 30 days after the President submits to the appropriate congressional committees the certification described in subsection (c), the President may seize, confiscate, transfer, or vest any Russian aggressor state sovereign assets, in whole or in part, and including any interest or interests in such assets, subject to the jurisdiction of the United States for the purpose of transferring those funds to the Ukraine Support Fund established under subsection (d). </text></paragraph> +<paragraph id="H8F8B6E90641540108C76461127817B65"><enum>(2)</enum><header>Vesting</header><text display-inline="yes-display-inline">For funds confiscated under paragraph (1), all right, title, and interest shall vest in the United States Government, provided that no use of those funds other than the use of those funds consistent with subsection (f) shall be permitted.</text></paragraph> <paragraph id="HB73150A78109488AB802B298800AF919"><enum>(3)</enum><header>Liquidation and deposit</header><text>The President shall—</text> +<subparagraph id="HE0A5684F974946838845E0E499EF8DED"><enum>(A)</enum><text>deposit any funds seized, transferred, or confiscated under paragraph (1) into the Ukraine Support Fund established under subsection (d);</text></subparagraph> <subparagraph id="HAAD7C704973743C3B33E8B0C5E9CCB94"><enum>(B)</enum><text>liquidate or sell any other property seized, transferred, or confiscated under paragraph (1) and deposit the funds resulting from such liquidation or sale into the Ukraine Support Fund; and</text></subparagraph> +<subparagraph id="H4008EF13014E49D490299FB60C01A704"><enum>(C)</enum><text>make all such funds available for the purposes described in subsection (f).</text></subparagraph></paragraph> <paragraph id="HBA8478A2871745449524FE66A8034D1E"><enum>(4)</enum><header>Method of seizure, transfer, or confiscation</header><text>The President may seize, transfer, confiscate or vest Russian aggressor state sovereign assets under paragraph (1) through instructions or licenses or in such other manner as the President determines appropriate.</text></paragraph></subsection> +<subsection id="HC91075F9F58D414BBE19A31F821F0F68"><enum>(c)</enum><header>Certification</header><text>The certification described in this subsection, with respect to Russian aggressor state sovereign assets, is a certification that—</text> <paragraph id="H0132C42025A34550B46E7D06DD7E8B60"><enum>(1)</enum><text>seizing, confiscating, transferring, or vesting Russian aggressor state sovereign assets for the benefit of Ukraine is in the national interests of the United States;</text></paragraph> +<paragraph id="H9B6AB250B549420EB92D81FE193D93D9"><enum>(2)</enum><text display-inline="yes-display-inline">the President has meaningfully coordinated with G7 leaders to take multilateral action with regard to any seizure, confiscation, vesting, or transfer of Russian sovereign assets for the benefit of Ukraine; and</text></paragraph> <paragraph id="H43BA9D9E08D24CDE88E46C117D24D709"><enum>(3)</enum><text>either—</text> +<subparagraph id="H926E5C44145B4721BFEC96F648AEFB2E"><enum>(A)</enum><text>the President has received an official and legitimate request from a properly constituted international mechanism that includes the participation of the Government of Ukraine and the United States and that has been established for the purpose of, or otherwise tasked with, compensating Ukraine for damages arising or resulting from the internationally wrongful acts of the Russian Federation regarding the repurposing of sovereign assets of the Russian Federation; or</text></subparagraph> <subparagraph id="HB6336ABC33FB4751ACA1BBD99847BE72"><enum>(B)</enum><text>either—</text> +<clause id="HFA4C3046196E47FEB1B96208DAEF7B15"><enum>(i)</enum><text>the Russian Federation has not ceased its unlawful aggression against Ukraine; or</text></clause> <clause id="H9EA22F83C7A5445290AE5B0FB2943E3F"><enum>(ii)</enum><text>the Russian Federation has ceased its unlawful aggression against Ukraine, but—</text> +<subclause id="HD003F62882BF4412B32A7DAE58506785"><enum>(I)</enum><text display-inline="yes-display-inline">has not provided full compensation to Ukraine for harms resulting from the internationally wrongful acts of the Russian Federation; and</text></subclause> <subclause id="H3E52FB9CFA164C318C1CF96E98D2554D"><enum>(II)</enum><text>is not participating in a bona fide process to provide full compensation to Ukraine for harms resulting from Russian aggression.</text></subclause></clause></subparagraph></paragraph></subsection> +<subsection id="HC00D734C21C5479E8AABD3CCD74F2D39"><enum>(d)</enum><header>Establishment of the Ukraine Support Fund</header> +<paragraph id="H6F4628888DA24F6B972B8F45D732329B"><enum>(1)</enum><header>Ukraine support fund</header><text>The President shall establish an account, to be known as the <quote>Ukraine Support Fund</quote>, to consist of any funds with respect to which a seizure is ordered pursuant to subsection (b).</text></paragraph> <paragraph id="H5ED3F93F00BF43849E97D27F2BCC945B"><enum>(2)</enum><header>Use of funds</header><text>The funds in the accounts established under paragraph (1) shall be available to be used only as specified in subsection (f).</text></paragraph></subsection> +<subsection id="HC03F40BC936843CBAC6CD58F15006C14"><enum>(e)</enum><header>Rule of construction</header><text display-inline="yes-display-inline">Nothing in this section may be construed to provide the President with the authority to seize, transfer, confiscate, or vest title to foreign sovereign assets that are not Russian aggressor state sovereign assets in the United States or transfer any foreign sovereign assets to any recipient for any use other than the uses described in this division.</text></subsection> <subsection id="H5C448E869E6147AFBD2BE7D6FB4A3049"><enum>(f)</enum><header>Further transfer and use of funds</header> <paragraph id="HA155D9764A6B4A1D8EAE8CE2C8E88731"><enum>(1)</enum><header>In general</header><text>Subject to paragraphs (2) and (3), Funds in the Ukraine Support Fund shall be available to the Secretary of State, in consultation with the Administrator of the United States Agency for International Development, for the purpose of providing assistance to Ukraine for the damage resulting from the unlawful invasion by the Russian Federation that began on February 24, 2022.</text></paragraph> +<paragraph id="HF475CFB3D24B49DF8505232AD79768F2"><enum>(2)</enum><header>Specific permissible uses</header><text>Subject to paragraph (3), the following are permissible uses of the funds in the Ukraine Support Fund pursuant to paragraph (1):</text> <subparagraph id="H2F94633A3D1D4A8D9C00F915047BB021"><enum>(A)</enum><text>Making contributions to an international body, fund, or mechanism established consistent with section 105(a) that is charged with determining and administering compensation or providing assistance to Ukraine.</text></subparagraph> +<subparagraph id="H343CEA878E0D44A68EC14332C1B6C04B"><enum>(B)</enum><text>Supporting reconstruction, rebuilding, and recovery efforts in Ukraine.</text></subparagraph> <subparagraph id="H6AE94273218D43B9909CC77FA0EA5C24"><enum>(C)</enum><text>Providing economic and humanitarian assistance to the people of Ukraine.</text></subparagraph></paragraph> +<paragraph id="H07E83B1366F84659B1EFBA266A29CD24"><enum>(3)</enum><header>Notification</header> +<subparagraph id="H5251588DF1E447999E796B0D1E279C90"><enum>(A)</enum><header>In general</header><text>The Secretary of State shall notify the appropriate congressional committees not fewer than 15 days before providing any funds from the Ukraine Support Fund to any other account for the purposes described in paragraph (1).</text></subparagraph> <subparagraph id="H97354D886E6246089B3C1CA4B0BE598B"><enum>(B)</enum><header>Elements</header><text>A notification under subparagraph (A) with respect to the transfer of funds to another account pursuant to paragraph (1) shall specify—</text> +<clause id="H7BAE9806DCFB4C94A41F7BDC6610E97C"><enum>(i)</enum><text display-inline="yes-display-inline">the amount of funds to be provided;</text></clause> <clause id="HDAD22A1CD6B94EE0918EBDEFFE249582"><enum>(ii)</enum><text>the specific purpose for which such funds are provided; and</text></clause> +<clause id="H29C3A856D6AC4C99BFEF8E69959F5B84"><enum>(iii)</enum><text display-inline="yes-display-inline">the recipient of those funds.</text></clause></subparagraph></paragraph></subsection> <subsection id="HEE86632ADA4D4350BC34012F390F7CE4"><enum>(g)</enum><header>Limitation on transfer of funds</header><text>No funds may be transferred or otherwise expended from the Ukraine Support Fund pursuant to subsection (f) unless the President certifies to the appropriate congressional committees that—</text> +<paragraph id="H50A068A87E0743D2BA10DB51CFD14842"><enum>(1)</enum><text>a plan exists to ensure transparency and accountability for all funds transferred to and from any account receiving the funds; and</text></paragraph> <paragraph id="H7D9D401483F648E68AFC97F3BEB02B78"><enum>(2)</enum><text>the President has transmitted the plan required under paragraph (1) to the appropriate congressional committees in writing.</text></paragraph></subsection> +<subsection id="H9292656A31AB4B0092F7FBBF6A190097"><enum>(h)</enum><header>Joint resolution of disapproval</header><text>No funds may be transferred pursuant to subsection (f) if, within 15 days of receipt of the notification required under subsection (f)(3), a joint resolution is enacted into law prohibiting such transfer.</text></subsection> <subsection id="H3F5289DB7F1349AAB565DC59CAD783B1"><enum>(i)</enum><header>Report</header><text display-inline="yes-display-inline">Not later than 90 days after the date of the enactment of this division, and not less frequently than every 180 days thereafter, the President shall submit to the appropriate congressional committees a report that includes the following:</text> +<paragraph id="H6F4261D5F8FF452998959986D13DD539"><enum>(1)</enum><text>An accounting of funds in the Ukraine Support Fund.</text></paragraph> <paragraph id="H381D1F3EFE6E4253B24BB1A834D747B4"><enum>(2)</enum><text>Any information regarding the disposition of funds in any account to which funds have been transferred pursuant to subsection (f) that has been transmitted to the President by the institution housing said account during the period covered by the report.</text></paragraph> +<paragraph id="HACC830BA06964EE6938E3675881FFD7C"><enum>(3)</enum><text>A description of United States multilateral and bilateral diplomatic engagement with allies and partners of the United States that also have immobilized Russian sovereign assets to compensate for damages caused by the Russian Federation’s internationally wrongful acts during the period covered by the report.</text></paragraph> <paragraph id="HC7F3F8686E044EF0BAB0C19FB92F23F9"><enum>(4)</enum><text>An outline of steps taken to carry out the establishment of the international mechanism described by section 105(a) during the period covered by the report.</text></paragraph></subsection> +<subsection id="HE73AC881316F4F33B8E5B2FBC001FAE9"><enum>(j)</enum><header>Exception for united states obligations under treaties</header><text>The authorities provided by this section may not be exercised in a manner inconsistent with the obligations of the United States under—</text> <paragraph id="H783757D0883A46B7B7398387230A1D9F"><enum>(1)</enum><text>the Convention on Diplomatic Relations, done at Vienna April 18, 1961, and entered into force April 24, 1964 (23 UST 3227);</text></paragraph> +<paragraph id="H238947C6253D4F7696A3E7DAF311E2C5"><enum>(2)</enum><text>the Convention on Consular Relations, done at Vienna April 24, 1963, and entered into force on March 19, 1967 (21 UST 77);</text></paragraph> <paragraph id="HF803F1C45A4B44D1B3CD86A5F2E43187"><enum>(3)</enum><text>the Agreement Regarding the Headquarters of the United Nations, signed at Lake Success June 26, 1947, and entered into force November 21, 1947 (TIAS 1676); or</text></paragraph> +<paragraph id="HE6E23BC14D5843C6943037792EF409FD"><enum>(4)</enum><text display-inline="yes-display-inline">any other international agreement to which the United States is a state party on the day before the date of the enactment of this division.</text></paragraph></subsection> <subsection id="HA9186FB686634E22B58961CFEEE94F01"><enum>(k)</enum><header>Judicial review</header> <paragraph id="HEDC4BFF60C9149A8B7B0359E1301C37E"><enum>(1)</enum><header>Exclusiveness of remedy</header><text>Notwithstanding any other provision of law, any action taken under this section shall not be subject to judicial review, except as provided in this subsection.</text></paragraph> +<paragraph id="HCCA630B82B434803ADE4FC596574D62F"><enum>(2)</enum><header>Limitations for filing claims</header><text>A claim may only be brought with respect to an action under this section—</text> <subparagraph id="HBE182453EBFC474EA2F46F5B87A791AB"><enum>(A)</enum><text>that alleges that the action will deny rights under the Constitution of the United States; and</text></subparagraph> +<subparagraph id="H555E9DBFC38B4FF68F2D69E9861B31C3"><enum>(B)</enum><text>if the claim is brought not later than 60 days after the date of such action.</text></subparagraph></paragraph> <paragraph id="HF0994FA2FFE84C3FB52819848C25DEFF"><enum>(3)</enum><header>Jurisdiction</header> <subparagraph id="H99C2115411074BC4BDAB0DC01E968201"><enum>(A)</enum><header>In general</header><text>A claim under paragraph (2) of this subsection shall be barred unless a complaint is filed prior to the expiration of such time limits in the United States District Court for the District of Columbia.</text></subparagraph> +<subparagraph id="H284ECC3E8222417FA481C3DE429EFB97"><enum>(B)</enum><header>Appeal</header><text>An appeal of an order of the United States District Court for the District of Columbia issued pursuant to a claim brought under this subsection shall be taken by a notice of appeal filed with the United States Court of Appeals for the District of Columbia Circuit not later than 10 days after the date on which the order is entered.</text></subparagraph> <subparagraph id="HB9F29B28A3194892BACA80152D807E8A"><enum>(C)</enum><header>Expedited consideration</header><text>It shall be the duty of the United States District Court for the District of Columbia and the United States Court of Appeals for the District of Columbia Circuit to advance on the docket and to expedite to the greatest possible extent the disposition of any claim brought under this subsection.</text></subparagraph></paragraph></subsection> +<subsection id="HB6F7A6426A7F449294F6CB68A2F9CEDB"><enum>(l)</enum><header>Sunset</header><text>The authorities conferred under this section shall terminate on the earlier of—</text> <paragraph id="HB3C01AA0227F4DD2873DAC63C9DC53AA"><enum>(1)</enum><text display-inline="yes-display-inline">the date that is 5 years after the date of the enactment of this division; or</text></paragraph> +<paragraph id="H1F695139F70B4E46A196064F342B4D37"><enum>(2)</enum><text>the date that is 120 days after the date on which the President determines and certifies to the appropriate congressional committees that—</text> <subparagraph id="H919D02E1F93E411F802A04FBC4FF1411"><enum>(A)</enum><text>the Russian Federation has reached an agreement relating to the respective withdrawal of Russian forces and cessation of military hostilities that is accepted by the free and independent Government of Ukraine; and</text></subparagraph> +<subparagraph id="H13F04B301D254FA28AC1954E6C917115"><enum>(B)</enum> +<clause id="HDC403146E57D4B71B2A3933C6B5A8A69" display-inline="yes-display-inline"><enum>(i)</enum><text display-inline="yes-display-inline">full compensation has been made to Ukraine for harms resulting from the invasion of Ukraine by the Russian Federation;</text></clause> <clause id="H189A202DDB7F49EDBD36664CA8128E2F" indent="up1"><enum>(ii)</enum><text display-inline="yes-display-inline">the Russian Federation is participating in a bona fide international mechanism that, by agreement, will discharge the obligations of the Russian Federation to compensate Ukraine for all amounts determined to be owed to Ukraine; or </text></clause> +<clause id="H004E4438A1C44F3F8A81E2BDE8B43297" indent="up1"><enum>(iii)</enum><text>the Russian Federation’s obligation to compensate Ukraine for the damage caused by the Russian Federation’s aggression has been resolved pursuant to an agreement between the Russian Federation and the Government of Ukraine.</text></clause></subparagraph></paragraph></subsection></section> <section id="HE43FF73C8ED84A99BDC6098A3DE84D66"><enum>105.</enum><header>International mechanism to use Russian sovereign assets and Russian aggressor state sovereign assets to provide for the reconstruction of Ukraine</header> <subsection id="HEF66ED5367604EECBBF5C55834BB163D"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">The President shall take such actions as the President determines appropriate to coordinate with the G7, the European Union, Australia, and other partners and allies of the United States regarding the disposition of immobilized Russian aggressor state sovereign assets, including seeking to establish an international mechanism with foreign partners, including Ukraine, the G7, the European Union, Australia, and other partners and allies of the United States, for the purpose of assisting Ukraine, which may include the establishment of an international fund to be known as the <quote>Ukraine Compensation Fund</quote>, that may receive and use assets in the Ukraine Support Fund established under section 104(c) and contributions from foreign partners that have also frozen or seized Russian aggressor state sovereign assets to assist Ukraine, including by—</text> +<paragraph id="H4B167976203A4B85B2DA73B3021DD7E4"><enum>(1)</enum><text>supporting a register of damage to serve as a record of evidence and for assessment of the financially assessable damages to Ukraine resulting from the invasions of Ukraine by the Russian Federation and operations or actions in support thereof;</text></paragraph> <paragraph id="H3C787DCDF491497EA2D3552E9494B413"><enum>(2)</enum><text>establishing a mechanism to compensate Ukraine for damages caused by Russia’s internationally wrongful acts connected with the invasions of Ukraine;</text></paragraph> +<paragraph id="HE559F6E7ADBD44A7807738C386424706"><enum>(3)</enum><text>ensuring distribution of those assets or the proceeds of those assets based on determinations under that mechanism; and</text></paragraph> <paragraph id="HCE7EA51743D042358B96B4A372EED280"><enum>(4)</enum><text>taking such other actions as may be necessary to carry out this section.</text></paragraph></subsection> +<subsection id="H95CDF6A6EC1D441EA09025F07CCE4F20" commented="no"><enum>(b)</enum><header>Authorization for deposit in the Ukraine Compensation Fund</header><text display-inline="yes-display-inline">Upon the President reaching an agreement or arrangement to establish a common international mechanism pursuant to subsection (a) or at any time thereafter, the Secretary of State may, pursuant to the authority conferred by and subject to the limitations described in section 104(f) and subject to the limitations described in subsection (e), transfer funds from the Ukraine Support Fund established under section 104(d) to a fund or mechanism established consistent with subsection (a).</text></subsection> <subsection id="H16AE307840C14EE69B82F350ACECE100" commented="no"><enum>(c)</enum><header>Notification</header><text>The President shall notify the appropriate congressional committees not later than 30 days after entering into any new bilateral or multilateral agreement or arrangement under subsection (a).</text></subsection> +<subsection id="H9DEA02BF54BE4E5F94E1F8EC6177B641"><enum>(d)</enum><header>Good governance</header><text display-inline="yes-display-inline">The Secretary of State, in consultation with the Secretary of the Treasury, shall—</text> <paragraph id="HAC4ACCE2BC8442D99A3114ECA5FACCFD"><enum>(1)</enum><text>seek to ensure that any fund or mechanism established consistent with subsection (a) operates in accordance with established international accounting principles;</text></paragraph> +<paragraph id="HFA4D23D5E1284103924E8D01D2777363"><enum>(2)</enum><text>seek to ensure that any fund or mechanism established consistent with subsection (a) is—</text> <subparagraph id="H70537EEDBFDD4DFA93575D91B7E1C82D"><enum>(A)</enum><text>staffed, operated, and administered in accordance with established accounting rules and governance procedures, including providing for payment of reasonable expenses from the fund for the governance and operation of the fund and the tribunal;</text></subparagraph> +<subparagraph id="HA713BC69A6914E23AB1F72F8B08004ED"><enum>(B)</enum><text>operated transparently as to all funds transfers, filings, and decisions; and</text></subparagraph> <subparagraph id="HDB8F509225F94AE8AA038E7CC34606CB"><enum>(C)</enum><text>audited on a regular basis by an independent auditor, in accordance with internationally accepted accounting and auditing standards;</text></subparagraph></paragraph> +<paragraph id="H2E39ADF1AAB24D09B645769CDE8AF410"><enum>(3)</enum><text>seek to ensure that any audits of any fund or mechanism established consistent with subsection (a) shall be made available to the public; and</text></paragraph> <paragraph id="HE8B0DAEAC1A04861933C29691C3BD81D"><enum>(4)</enum><text>ensure that any audits of any fund or mechanism established consistent with subsection (a) shall be reviewed and reported on by the Government Accountability Office to the appropriate congressional committees and the public.</text></paragraph></subsection> +<subsection id="H56BFFE793C794B8690E60DD07ABD2583"><enum>(e)</enum><header>Limitation on transfer of funds</header><text>No funds may be transferred from the Ukraine Support Fund to a fund or mechanism established consistent with subsection (a) unless the President certifies to the appropriate congressional committees that—</text> <paragraph id="H76CDA1B3AC9B4306831591FDBD5AA389"><enum>(1)</enum><text>the institution housing the fund or mechanism has a plan to ensure transparency and accountability for all funds transferred to and from the fund or mechanism established consistent with subsection (a); and</text></paragraph> +<paragraph id="HC4E41038EE1D4C53B9F68D96570C27BB"><enum>(2)</enum><text>the President has transmitted the plan required under paragraph (1) to the appropriate congressional committees in writing.</text></paragraph></subsection> <subsection id="H60D3C3F1AC5142B2AB3695BEC87F8ABD"><enum>(f)</enum><header>Joint resolution of disapproval</header><text>No funds may be transferred from the Ukraine Support Fund to a fund or mechanism established consistent with subsection (a) if, within 30 days of receipt of the notification required under subsection (c)(2), a joint resolution is enacted prohibiting the transfer.</text></subsection> +<subsection id="HAB56C265C6B04395A45EE20D1DDD4F65"><enum>(g)</enum><header>Report</header><text display-inline="yes-display-inline">Not later than 90 days after the date of the enactment of this division, and not less frequently than every 90 days thereafter, the President shall submit to the appropriate congressional committees a report that includes the following:</text> <paragraph id="HE3115208021F4D83A122E25C1C2B546A"><enum>(1)</enum><text>An accounting of funds in any fund or mechanism established consistent with subsection (a).</text></paragraph> +<paragraph id="H139FC8EAFE6F440F8CC740896EEDB15F"><enum>(2)</enum><text>Any information regarding the disposition of any such fund or mechanism that has been transmitted to the President by the institution housing the fund or mechanism during the period covered by the report.</text></paragraph> <paragraph id="HFDF15EA0EFB34668A3947ADD9A8C7EB9"><enum>(3)</enum><text>A description of United States multilateral and bilateral diplomatic engagement with allies and partners of the United States that also have immobilized Russian sovereign assets to allow for compensation for Ukraine during the period covered by the report.</text></paragraph> +<paragraph id="H4ECC2444D05E43F4B472523E62779209"><enum>(4)</enum><text>An outline of steps taken to carry out this section during the period covered by the report.</text></paragraph></subsection></section> <section id="HF83724C2A4C24F45B572BF577D4B9586"><enum>106.</enum><header>Report on use of transferred Russian sovereign assets for reconstruction</header><text display-inline="no-display-inline">Not later than 90 days after the date of the enactment of this division, and every 180 days thereafter, the Secretary of State, in consultation with the Secretary of the Treasury, shall submit to the appropriate congressional committees a report that contains—</text> +<paragraph id="HED1AD51BC9F34FA5B4D516CAB7A4B760"><enum>(1)</enum><text>the amount and source of Russian sovereign assets seized, transferred, or confiscated pursuant to section 104(b);</text></paragraph> <paragraph id="H0C34304120CA4BD58B9649C0C6654B55"><enum>(2)</enum><text>the amount and source of funds deposited into the Ukraine Support Fund under section 104(b)(3); and</text></paragraph> +<paragraph id="HAFEB37EAEDF54CFCBA9C9FA0E21433CC"><enum>(3)</enum><text display-inline="yes-display-inline">a detailed description and accounting of how such funds were used to meet the purposes described in section 104(f). </text></paragraph></section> <section id="HB5FC698228DF4A26803DC189553277FB"><enum>107.</enum><header>Assessment by Secretary of State and Administrator of USAID on reconstruction and rebuilding needs of Ukraine</header> <subsection id="HDF4B391AF91C459B9446A36FE3A5DABD"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Not later than 180 days after the date of the enactment of this division, the Secretary of State, in consultation with the Administrator of the United States Agency for International Development, shall submit to the appropriate congressional committees an assessment of the most pressing needs of Ukraine for reconstruction, rebuilding, and humanitarian aid.</text></subsection> +<subsection id="HB5853C6406E94FDDBE5DBE47BC1FB46D"><enum>(b)</enum><header>Elements</header><text>The assessment required by subsection (a) shall include the following:</text> <paragraph id="H4D2A265682184FED8BE70F5211C4278F"><enum>(1)</enum><text>An estimate of the rebuilding and reconstruction needs of Ukraine, as of the date of the assessment, resulting from the unlawful invasion of Ukraine by the Russian Federation, including—</text> +<subparagraph id="H3D738B8A6B7B40DFA573AA819C704432"><enum>(A)</enum><text>a description of the sources and methods for the estimate; and</text></subparagraph> <subparagraph id="HC736777C36884B04A04E6ABA6A64AF65"><enum>(B)</enum><text>an identification of the locations or regions in Ukraine with the most pressing needs.</text></subparagraph></paragraph> +<paragraph id="H03ECF34BC6D348D88A9615B7D86189BF"><enum>(2)</enum><text>An estimate of the humanitarian needs, as of the date of the assessment, of the people of Ukraine, including Ukrainians residing inside the internationally recognized borders of Ukraine or outside those borders, resulting from the unlawful invasion of Ukraine by the Russian Federation.</text></paragraph> <paragraph id="HCD3BE49B1BDE4DD880A619017BFAE963"><enum>(3)</enum><text>An assessment of the extent to which the needs described in paragraphs (1) and (2) have been met or funded, by any source, as of the date of the assessment.</text></paragraph> +<paragraph id="H5053781024E94257B7E95579A4CD1AF0"><enum>(4)</enum><text>A plan to engage in robust multilateral and bilateral diplomacy to ensure that allies and partners of the United States, particularly in the European Union as Ukraine seeks accession to the European Union, increase their commitment to Ukraine’s reconstruction.</text></paragraph> <paragraph id="H958A81D4BD1241339B07D27B5C6F6600"><enum>(5)</enum><text>An identification of which such needs should be prioritized, including any assessment or request by the Government of Ukraine with respect to the prioritization of such needs.</text></paragraph></subsection></section> +<section id="HC80A25A1F11F4FFDAD1970EC84D8BD0C" commented="no"><enum>108.</enum><header>Extensions</header><text display-inline="no-display-inline">Section 5(a) of the Elie Wiesel Genocide and Atrocities Prevention Act of 2018 (<external-xref legal-doc="public-law" parsable-cite="pl/115/441">Public Law 115–441</external-xref>; 132 Stat. 5587) is amended, in the matter preceding paragraph (1), by striking <quote>six years</quote> and inserting <quote>12 years</quote>.</text></section>                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       G
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Other Matters
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      1.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Report and imposition of sanctions to harmonize with allied sanctions
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      (a)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Report required
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Not later than 90 days after the date of the enactment of this division, the President shall submit to the Committee on Foreign Affairs of the House of Representatives and the Committee on Foreign Relations of the Senate a report identifying— +(1)each foreign person currently subject to— (A)sanctions issued by the European Union pursuant to European Union Council Regulation No. 269/2014 of 17 March, 2014, as amended; or +(B)sanctions issued by the United Kingdom pursuant to the Russia (Sanctions) (EU Exit) Regulations 2019, as amended; and (2)each such foreign person that also meets the criteria for imposition of sanctions by the United States pursuant to— +(A)the Global Magnitsky Human Rights Accountability Act of 2016 (22 U.S.C. 10101 et seq.); (B)Executive Order 14024 (50 U.S.C. 1701 note, relating to blocking property with respect to specified harmful foreign activities of the Government of the Russian Federation), as amended; +(C)Executive Order 14068 (50 U.S.C. 1701 note, relating to prohibiting certain imports, exports, and new investment with respect to continued Russian Federation aggression), as amended; or (D)Executive Order 14071 (50 U.S.C. 1701 note, relating to prohibiting new investment in and certain services to the Russian Federation in response to continued Russian Federation aggression), as amended.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(b)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Imposition of sanctions
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The President may impose the sanctions authorized by the applicable provision of law listed in subsection (a)(2) with respect to each foreign person identified in the report required under subsection (a)(1) who is not already subject to sanctions under United States law pursuant to one or more statutory sanctions authorities as of the date of the submission of such report.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      2.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Inclusion of information on emerging technological developments in annual China Military Power report
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      (a)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In general
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      As part of each annual report submitted under section 1202 of the National Defense Authorization Act for Fiscal Year 2000 (Public Law 106–65; 10 U.S.C. 113 note)(commonly referred to as the China Military Power report), the Secretary of Defense and Secretary of State, in consultation with the heads of such other Federal departments and agencies as the Secretary of Defense and Secretary of State may determine appropriate, shall include a component on emerging technological developments involving the People’s Republic of China.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(b)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Matters
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Each report component referred to in subsection (a) shall include an identification and assessment of at least five fields of critical or emerging technologies in which the People’s Liberation Army is invested, or for which there are Military-Civil Fusion Development Strategy programs of the People’s Republic of China, including the following: (1)A brief summary of each such identified field and its relevance to the military power and national security of the People’s Republic of China. +(2)The implications for the national security of the United States as a result of the leadership or dominance by the People’s Republic of China in each such identified field and associated supply chains. (3)The identification of at least 10 entities domiciled in, controlled by, or directed by the People’s Republic of China (including any subsidiaries of such entity), involved in each such identified field, and an assessment of, with respect to each such entity, the following: +(A)Whether the entity has procured components from any known United States suppliers. (B)Whether any United States technology imported by the entity is controlled under United States regulations. +(C)Whether United States capital is invested in the entity, either through known direct investment or passive investment flows. (D)Whether the entity has any connection to the People’s Liberation Army, the Military-Civil Fusion program of the People’s Republic of China, or any other state-sponsored initiatives of the People’s Republic of China to support the development of national champions.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(c)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Appropriate congressional committees defined
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In this section, the term appropriate congressional committees means— (1)the Committee on Foreign Affairs of the House of Representatives; +(2)the Committee on Armed Services of the House of Representatives; (3)the Committee on Foreign Relations of the Senate; and +(4)the Committee on Armed Services of the Senate.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       H
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Protecting Americans from Foreign Adversary Controlled Applications Act
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      1.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Short title
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      This division may be cited as the Protecting Americans from Foreign Adversary Controlled Applications Act.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      2.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Prohibition of foreign adversary controlled applications
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +(a)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In general
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +(1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Prohibition of foreign adversary controlled applications
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      It shall be unlawful for an entity to distribute, maintain, or update (or enable the distribution, maintenance, or updating of) a foreign adversary controlled application by carrying out, within the land or maritime borders of the United States, any of the following: (A)Providing services to distribute, maintain, or update such foreign adversary controlled application (including any source code of such application) by means of a marketplace (including an online mobile application store) through which users within the land or maritime borders of the United States may access, maintain, or update such application. +(B)Providing internet hosting services to enable the distribution, maintenance, or updating of such foreign adversary controlled application for users within the land or maritime borders of the United States.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (2)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Applicability
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Subject to paragraph (3), this subsection shall apply— +(A)in the case of an application that satisfies the definition of a foreign adversary controlled application pursuant to subsection (g)(3)(A), beginning on the date that is 270 days after the date of the enactment of this division; and (B)in the case of an application that satisfies the definition of a foreign adversary controlled application pursuant to subsection (g)(3)(B), beginning on the date that is 270 days after the date of the relevant determination of the President under such subsection.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(3)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Extension
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      With respect to a foreign adversary controlled application, the President may grant a 1-time extension of not more than 90 days with respect to the date on which this subsection would otherwise apply to such application pursuant to paragraph (2), if the President certifies to Congress that— (A)a path to executing a qualified divestiture has been identified with respect to such application; +(B)evidence of significant progress toward executing such qualified divestiture has been produced with respect to such application; and (C)there are in place the relevant binding legal agreements to enable execution of such qualified divestiture during the period of such extension.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(b)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Data and information portability to alternative applications
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Before the date on which a prohibition under subsection (a) applies to a foreign adversary controlled application, the entity that owns or controls such application shall provide, upon request by a user of such application within the land or maritime borders of United States, to such user all the available data related to the account of such user with respect to such application. Such data shall be provided in a machine readable format and shall include any data maintained by such application with respect to the account of such user, including content (including posts, photos, and videos) and all other account information.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (c)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Exemptions
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Exemptions for qualified divestitures
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Subsection (a)— +(A)does not apply to a foreign adversary controlled application with respect to which a qualified divestiture is executed before the date on which a prohibition under subsection (a) would begin to apply to such application; and (B)shall cease to apply in the case of a foreign adversary controlled application with respect to which a qualified divestiture is executed after the date on which a prohibition under subsection (a) applies to such application.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(2)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Exemptions for certain necessary services
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Subsections (a) and (b) do not apply to services provided with respect to a foreign adversary controlled application that are necessary for an entity to attain compliance with such subsections.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (d)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Enforcement
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Civil penalties
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      (A)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Foreign adversary controlled application violations
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      An entity that violates subsection (a) shall be subject to pay a civil penalty in an amount not to exceed the amount that results from multiplying $5,000 by the number of users within the land or maritime borders of the United States determined to have accessed, maintained, or updated a foreign adversary controlled application as a result of such violation.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(B)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Data and information violations
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      An entity that violates subsection (b) shall be subject to pay a civil penalty in an amount not to exceed the amount that results from multiplying $500 by the number of users within the land or maritime borders of the United States affected by such violation.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (2)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Actions by Attorney General
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The Attorney General— +(A)shall conduct investigations related to potential violations of subsection (a) or (b), and, if such an investigation results in a determination that a violation has occurred, the Attorney General shall pursue enforcement under paragraph (1); and (B)may bring an action in an appropriate district court of the United States for appropriate relief, including civil penalties under paragraph (1) or declaratory and injunctive relief.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(e)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Severability
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +(1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In general
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      If any provision of this section or the application of this section to any person or circumstance is held invalid, the invalidity shall not affect the other provisions or applications of this section that can be given effect without the invalid provision or application.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (2)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Subsequent determinations
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      If the application of any provision of this section is held invalid with respect to a foreign adversary controlled application that satisfies the definition of such term pursuant to subsection (g)(3)(A), such invalidity shall not affect or preclude the application of the same provision of this section to such foreign adversary controlled application by means of a subsequent determination pursuant to subsection (g)(3)(B).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(f)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Rule of construction
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Nothing in this division may be construed— (1)to authorize the Attorney General to pursue enforcement, under this section, other than enforcement of subsection (a) or (b); +(2)to authorize the Attorney General to pursue enforcement, under this section, against an individual user of a foreign adversary controlled application; or (3)except as expressly provided herein, to alter or affect any other authority provided by or established under another provision of Federal law.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(g)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Definitions
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In this section: (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Controlled by a foreign adversary
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term controlled by a foreign adversary means, with respect to a covered company or other entity, that such company or other entity is— +(A)a foreign person that is domiciled in, is headquartered in, has its principal place of business in, or is organized under the laws of a foreign adversary country; (B)an entity with respect to which a foreign person or combination of foreign persons described in subparagraph (A) directly or indirectly own at least a 20 percent stake; or +(C)a person subject to the direction or control of a foreign person or entity described in subparagraph (A) or (B).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (2)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Covered company
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      (A)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In general
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term covered company means an entity that operates, directly or indirectly (including through a parent company, subsidiary, or affiliate), a website, desktop application, mobile application, or augmented or immersive technology application that— +(i)permits a user to create an account or profile to generate, share, and view text, images, videos, real-time communications, or similar content; (ii)has more than 1,000,000 monthly active users with respect to at least 2 of the 3 months preceding the date on which a relevant determination of the President is made pursuant to paragraph (3)(B); +(iii)enables 1 or more users to generate or distribute content that can be viewed by other users of the website, desktop application, mobile application, or augmented or immersive technology application; and (iv)enables 1 or more users to view content generated by other users of the website, desktop application, mobile application, or augmented or immersive technology application.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(B)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Exclusion
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term covered company does not include an entity that operates a website, desktop application, mobile application, or augmented or immersive technology application whose primary purpose is to allow users to post product reviews, business reviews, or travel information and reviews.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (3)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Foreign adversary controlled application
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term foreign adversary controlled application means a website, desktop application, mobile application, or augmented or immersive technology application that is operated, directly or indirectly (including through a parent company, subsidiary, or affiliate), by— +(A)any of— (i)ByteDance, Ltd.; +(ii)TikTok; (iii) a subsidiary of or a successor to an entity identified in clause (i) or (ii) that is controlled by a foreign adversary; or +(iv)an entity owned or controlled, directly or indirectly, by an entity identified in clause (i), (ii), or (iii); or (B)a covered company that— +(i)is controlled by a foreign adversary; and (ii)that is determined by the President to present a significant threat to the national security of the United States following the issuance of— +(I)a public notice proposing such determination; and (II)a public report to Congress, submitted not less than 30 days before such determination, describing the specific national security concern involved and containing a classified annex and a description of what assets would need to be divested to execute a qualified divestiture.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(4)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Foreign adversary country
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term foreign adversary country means a country specified in section 4872(d)(2) of title 10, United States Code.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (5)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Internet hosting service
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term internet hosting service means a service through which storage and computing resources are provided to an individual or organization for the accommodation and maintenance of 1 or more websites or online services, and which may include file hosting, domain name server hosting, cloud hosting, and virtual private server hosting.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(6)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Qualified divestiture
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term qualified divestiture means a divestiture or similar transaction that— (A)the President determines, through an interagency process, would result in the relevant foreign adversary controlled application no longer being controlled by a foreign adversary; and +(B)the President determines, through an interagency process, precludes the establishment or maintenance of any operational relationship between the United States operations of the relevant foreign adversary controlled application and any formerly affiliated entities that are controlled by a foreign adversary, including any cooperation with respect to the operation of a content recommendation algorithm or an agreement with respect to data sharing.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (7)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Source code
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term source code means the combination of text and other characters comprising the content, both viewable and nonviewable, of a software application, including any publishing language, programming language, protocol, or functional content, as well as any successor languages or protocols.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(8)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      United states
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term United States includes the territories of the United States.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      3.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Judicial review
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      (a)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Right of action
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      A petition for review challenging this division or any action, finding, or determination under this division may be filed only in the United States Court of Appeals for the District of Columbia Circuit.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(b)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Exclusive jurisdiction
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The United States Court of Appeals for the District of Columbia Circuit shall have exclusive jurisdiction over any challenge to this division or any action, finding, or determination under this division.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (c)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Statute of limitations
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      A challenge may only be brought— +(1)in the case of a challenge to this division, not later than 165 days after the date of the enactment of this division; and (2)in the case of a challenge to any action, finding, or determination under this division, not later than 90 days after the date of such action, finding, or determination.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +I
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Protecting Americans’ Data from Foreign Adversaries Act of 2024
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      1.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Short title
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      This division may be cited as the Protecting Americans’ Data from Foreign Adversaries Act of 2024.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      2.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Prohibition on transfer of personally identifiable sensitive data of United States individuals to foreign adversaries
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      (a)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Prohibition
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      It shall be unlawful for a data broker to sell, license, rent, trade, transfer, release, disclose, provide access to, or otherwise make available personally identifiable sensitive data of a United States individual to— +(1)any foreign adversary country; or (2)any entity that is controlled by a foreign adversary.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(b)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Enforcement by Federal Trade Commission
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +(1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Unfair or deceptive acts or practices
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      A violation of this section shall be treated as a violation of a rule defining an unfair or a deceptive act or practice under section 18(a)(1)(B) of the Federal Trade Commission Act (15 U.S.C. 57a(a)(1)(B)).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (2)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Powers of Commission
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      (A)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In general
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The Commission shall enforce this section in the same manner, by the same means, and with the same jurisdiction, powers, and duties as though all applicable terms and provisions of the Federal Trade Commission Act (15 U.S.C. 41 et seq.) were incorporated into and made a part of this section.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(B)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Privileges and immunities
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Any person who violates this section shall be subject to the penalties and entitled to the privileges and immunities provided in the Federal Trade Commission Act.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (3)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Authority preserved
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Nothing in this section may be construed to limit the authority of the Commission under any other provision of law.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(c)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Definitions
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In this section: (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Commission
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term Commission means the Federal Trade Commission.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(2)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Controlled by a foreign adversary
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term controlled by a foreign adversary means, with respect to an individual or entity, that such individual or entity is— (A)a foreign person that is domiciled in, is headquartered in, has its principal place of business in, or is organized under the laws of a foreign adversary country; +(B)an entity with respect to which a foreign person or combination of foreign persons described in subparagraph (A) directly or indirectly own at least a 20 percent stake; or (C)a person subject to the direction or control of a foreign person or entity described in subparagraph (A) or (B).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(3)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Data broker
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +(A)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In general
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term data broker means an entity that, for valuable consideration, sells, licenses, rents, trades, transfers, releases, discloses, provides access to, or otherwise makes available data of United States individuals that the entity did not collect directly from such individuals to another entity that is not acting as a service provider.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (B)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Exclusion
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term data broker does not include an entity to the extent such entity— +(i)is transmitting data of a United States individual, including communications of such an individual, at the request or direction of such individual; (ii)is providing, maintaining, or offering a product or service with respect to which personally identifiable sensitive data, or access to such data, is not the product or service; +(iii)is reporting or publishing news or information that concerns local, national, or international events or other matters of public interest; (iv)is reporting, publishing, or otherwise making available news or information that is available to the general public— +(I)including information from— (aa)a book, magazine, telephone book, or online directory; +(bb)a motion picture; (cc)a television, internet, or radio program; +(dd)the news media; or (ee)an internet site that is available to the general public on an unrestricted basis; and +(II)not including an obscene visual depiction (as such term is used in section 1460 of title 18, United States Code); or (v)is acting as a service provider.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(4)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Foreign adversary country
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term foreign adversary country means a country specified in section 4872(d)(2) of title 10, United States Code.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (5)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Personally identifiable sensitive data
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term personally identifiable sensitive data means any sensitive data that identifies or is linked or reasonably linkable, alone or in combination with other data, to an individual or a device that identifies or is linked or reasonably linkable to an individual.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(6)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Precise geolocation information
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term precise geolocation information means information that— (A)is derived from a device or technology of an individual; and +(B)reveals the past or present physical location of an individual or device that identifies or is linked or reasonably linkable to 1 or more individuals, with sufficient precision to identify street level location information of an individual or device or the location of an individual or device within a range of 1,850 feet or less.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (7)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Sensitive data
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term sensitive data includes the following: +(A)A government-issued identifier, such as a Social Security number, passport number, or driver’s license number. (B)Any information that describes or reveals the past, present, or future physical health, mental health, disability, diagnosis, or healthcare condition or treatment of an individual. +(C)A financial account number, debit card number, credit card number, or information that describes or reveals the income level or bank account balances of an individual. (D)Biometric information. +(E)Genetic information. (F)Precise geolocation information. +(G)An individual’s private communications such as voicemails, emails, texts, direct messages, mail, voice communications, and video communications, or information identifying the parties to such communications or pertaining to the transmission of such communications, including telephone numbers called, telephone numbers from which calls were placed, the time calls were made, call duration, and location information of the parties to the call. (H)Account or device log-in credentials, or security or access codes for an account or device. +(I)Information identifying the sexual behavior of an individual. (J)Calendar information, address book information, phone or text logs, photos, audio recordings, or videos, maintained for private use by an individual, regardless of whether such information is stored on the individual’s device or is accessible from that device and is backed up in a separate location. +(K)A photograph, film, video recording, or other similar medium that shows the naked or undergarment-clad private area of an individual. (L)Information revealing the video content requested or selected by an individual. +(M)Information about an individual under the age of 17. (N)An individual’s race, color, ethnicity, or religion. +(O)Information identifying an individual’s online activities over time and across websites or online services. (P)Information that reveals the status of an individual as a member of the Armed Forces. +(Q)Any other data that a data broker sells, licenses, rents, trades, transfers, releases, discloses, provides access to, or otherwise makes available to a foreign adversary country, or entity that is controlled by a foreign adversary, for the purpose of identifying the types of data listed in subparagraphs (A) through (P).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (8)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Service provider
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term service provider means an entity that— +(A)collects, processes, or transfers data on behalf of, and at the direction of— (i)an individual or entity that is not a foreign adversary country or controlled by a foreign adversary; or +(ii)a Federal, State, Tribal, territorial, or local government entity; and (B)receives data from or on behalf of an individual or entity described in subparagraph (A)(i) or a Federal, State, Tribal, territorial, or local government entity.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(9)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      United States individual
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term United States individual means a natural person residing in the United States.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (d)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Effective date
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      This section shall take effect on the date that is 60 days after the date of the enactment of this division.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +J
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SHIP Act
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      1.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Short title
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      This division may be cited as the Stop Harboring Iranian Petroleum Act or the SHIP Act.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      2.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Statement of policy
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      It is the policy of the United States— +(1)to deny Iran the ability to engage in destabilizing activities, support international terrorism, fund the development and acquisition of weapons of mass destruction and the means to deliver such weapons by limiting export of petroleum and petroleum products by Iran; (2)to deny Iran funds to oppress and commit human rights violations against the Iranian people assembling to peacefully redress the Iranian regime; +(3)to fully enforce sanctions against those entities which provide support to the Iranian energy sector; and (4)to counter Iran’s actions to finance and facilitate the participation of foreign terrorist organizations in ongoing conflicts and illicit activities due to the threat such actions pose to the vital national interests of the United States.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      3.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Imposition of sanctions with respect to Iranian petroleum
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +(a)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In general
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      On and after the date that is 180 days after the date of the enactment of this division, and except as provided in subsection (e)(2), the President shall impose the sanctions described in subsection (c) with respect to each foreign person that the President determines knowingly engaged, on or after such date of enactment, in an activity described in subsection (b).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (b)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Activities described
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      A foreign person engages in an activity described in this subsection if the foreign person— +(1)owns or operates a foreign port at which, on or after the date of the enactment of this division, such person knowingly permits to dock a vessel— (A)that is included on the list of specially designated nationals and blocked persons maintained by the Office of Foreign Assets Control of the Department of the Treasury for transporting Iranian crude oil or petroleum products; or +(B)of which the operator or owner of such vessel otherwise knowingly engages in a significant transaction involving such vessel to transport, offload, or deal in significant transactions in condensate, refined, or unrefined petroleum products, or other petrochemical products originating from the Islamic Republic of Iran; (2)owns or operates a vessel through which such owner knowingly conducts a ship to ship transfer involving a significant transaction of any petroleum product originating from the Islamic Republic of Iran; +(3)owns or operates a refinery through which such owner knowingly engages in a significant transaction to process, refine, or otherwise deal in any petroleum product originating from the Islamic Republic of Iran; (4)is a covered family member of a foreign person described in paragraph (1), (2), or (3); or +(5)is owned or controlled by a foreign person described in paragraph (1), (2), or (3), and knowingly engages in an activity described in paragraph (1), (2), or (3).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (c)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Sanctions described
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The sanctions described in this subsection with respect to a foreign person described in subsection (a) are the following: +(1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Sanctions on foreign vessels
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Subject to such regulations as the President may prescribe, the President may prohibit a vessel described in subsection (b)(1)(A) or (b)(1)(B) from landing at any port in the United States— (A)with respect to a vessel described in subsection (b)(1)(A), for a period of not more than 2 years beginning on the date on which the President imposes sanctions with respect to a related foreign port described in subsection (b)(1)(A); and +(B)with respect to a vessel described in subsection (b)(1)(B), for a period of not more than 2 years.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (2)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Blocking of property
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The President shall exercise all of the powers granted to the President under the International Emergency Economic Powers Act (50 U.S.C. 1701 et seq.) to the extent necessary to block and prohibit all transactions in property and interests in property of the foreign person if such property and interests in property are in the United States, come within the United States, or are or come within the possession or control of a United States person.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(3)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Ineligibility for visas, admission, or parole
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +(A)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Visas, admission, or parole
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      An alien described in subsection (a) is— (i)inadmissible to the United States; +(ii)ineligible to receive a visa or other documentation to enter the United States; and (iii)otherwise ineligible to be admitted or paroled into the United States or to receive any other benefit under the Immigration and Nationality Act (8 U.S.C. 1101 et seq.).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(B)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Current visas revoked
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +(i)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In general
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      An alien described in subsection (a) is subject to revocation of any visa or other entry documentation regardless of when the visa or other entry documentation is or was issued.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (ii)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Immediate effect
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      A revocation under clause (i) shall take effect immediately and automatically cancel any other valid visa or entry documentation that is in the alien’s possession.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(C)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Exceptions
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Sanctions under this paragraph shall not apply with respect to an alien if admitting or paroling the alien into the United States is necessary— (i)to permit the United States to comply with the Agreement regarding the Headquarters of the United Nations, signed at Lake Success June 26, 1947, and entered into force November 21, 1947, between the United Nations and the United States, or other applicable international obligations; or +(ii)to carry out or assist law enforcement activity in the United States.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (4)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Penalties
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The penalties provided for in subsections (b) and (c) of section 206 of the International Emergency Economic Powers Act (50 U.S.C. 1705) shall apply to a person that violates, attempts to violate, conspires to violate, or causes a violation of this section or any regulations promulgated to carry out this section to the same extent that such penalties apply to a person that commits an unlawful act described in section 206(a) of that Act.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(d)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Rules of construction
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +(1)For purposes of determinations under subsection (a) that a foreign person engaged in activities described in subsection (b), a foreign person shall not be determined to know that petroleum or petroleum products originated from Iran if such person relied on a certificate of origin or other documentation confirming that the origin of the petroleum or petroleum products was a country other than Iran, unless such person knew or had reason to know that such documentation was falsified. (2)Nothing in this division shall be construed to affect the availability of any existing authorities to issue waivers, exceptions, exemptions, licenses, or other authorization.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(e)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Implementation; regulations
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +(1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In general
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The President may exercise all authorities under sections 203 and 205 of the International Emergency Economic Powers Act (50 U.S.C. 1702 and 1704) for purposes of carrying out this section.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (2)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Deadline for regulations
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Not later than 180 days after the date of the enactment of this division, the President shall prescribe such regulations as may be necessary for the implementation of this division.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(3)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Notification to congress
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Not later than 10 days before the prescription of regulations under paragraph (2), the President shall brief and provide written notification to the appropriate congressional committees regarding— (A)the proposed regulations; and +(B)the specific provisions of this division that the regulations are implementing.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (f)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Exception for humanitarian assistance
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In general
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Sanctions under this section shall not apply to— +(A)the conduct or facilitation of a transaction for the provision of agricultural commodities, food, medicine, medical devices, or humanitarian assistance, or for humanitarian purposes; or (B)transactions that are necessary for or related to the activities described in subparagraph (A).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(2)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Definitions
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In this subsection: (A)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Agricultural commodity
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term agricultural commodity has the meaning given that term in section 102 of the Agricultural Trade Act of 1978 (7 U.S.C. 5602).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(B)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Medical device
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term medical device has the meaning given the term device in section 201 of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 321).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (C)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Medicine
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term medicine has the meaning given the term drug in section 201 of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 321).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(g)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Exception for safety of vessels and crew
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Sanctions under this section shall not apply with respect to a person providing provisions to a vessel otherwise subject to sanctions under this section if such provisions are intended for the safety and care of the crew aboard the vessel, the protection of human life aboard the vessel, or the maintenance of the vessel to avoid any environmental or other significant damage.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (h)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Waiver
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In general
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The President may, on a case-by-case basis and for periods not to exceed 180 days each, waive the application of sanctions imposed with respect to a foreign person under this section if the President certifies to the appropriate congressional committees, not later than 15 days after such waiver is to take effect, that the waiver is vital to the national interests of the United States.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(2)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Special rule
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The President shall not be required to impose sanctions under this section with respect to a foreign person described in subsection (a) if the President certifies in writing to the appropriate congressional committees that the foreign person— (A)is no longer engaging in activities described in subsection (b); or +(B)has taken and is continuing to take significant, verifiable steps toward permanently terminating such activities.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (i)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Termination
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The authorities provided by this section shall cease to have effect on and after the date that is 30 days after the date on which the President certifies to the appropriate congressional committees that— +(1)the Government of Iran no longer repeatedly provides support for international terrorism as determined by the Secretary of State pursuant to— (A)section 1754(c)(1)(A) of the Export Control Reform Act of 2018 (50 U.S.C. 4318(c)(1)(A)); +(B)section 620A of the Foreign Assistance Act of 1961 (22 U.S.C. 2371); (C)section 40 of the Arms Export Control Act (22 U.S.C. 2780); or +(D)any other provision of law; and (2)Iran has ceased the pursuit, acquisition, and development of, and verifiably dismantled, its nuclear, biological, and chemical weapons, ballistic missiles, and ballistic missile launch technology.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      4.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Report on Iranian petroleum and petroleum products exports
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +(a)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In general
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Not later than 120 days after the date of enactment of this division, and annually thereafter until the date described in subsection (d), the Administrator of the Energy Information Administration shall submit to the appropriate congressional committees a report describing Iran’s growing exports of petroleum and petroleum products, that includes the following: (1)An analysis of Iran’s exports and sale of petroleum and petroleum products, including— +(A)an estimate of Iran’s petroleum export and sale revenue per year since 2018; (B)an estimate of Iran’s petroleum export and sale revenue to China per year since 2018; +(C)the amount of petroleum and crude oil barrels exported per year since 2018; (D)the amount of petroleum and crude oil barrels exported to China per year since 2018; +(E)the amount of petroleum and crude oil barrels exported to countries other than China per year since 2018; (F)the average price per petroleum and crude oil barrel exported per year since 2018; and +(G)the average price per petroleum and crude oil barrel exported to China per year since 2018. (2)An analysis of Iran’s labeling practices of exported petroleum and petroleum products. +(3)A description of companies involved in the exporting and sale of Iranian petroleum and petroleum products. (4)A description of ships involved in the exporting and sale of Iranian petroleum and petroleum products. +(5)A description of ports involved in the exporting and sale of Iranian petroleum and petroleum products.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (b)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Form
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The report required by subsection (a) shall be submitted in unclassified form but may include a classified annex.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(c)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Publication
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The unclassified portion of the report required by subsection (a) shall be posted on a publicly available website of the Energy Information Administration.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (d)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Termination
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The requirement to submit reports under this section shall be terminated on the date on which the President makes the certification described in section 3(i).
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      5.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Strategy to counter role of the People’s Republic of China in evasion of sanctions with respect to Iran
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +(a)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In general
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Not later than 120 days after the date of the enactment of this division, the Secretary of State, in consultation with the heads of other appropriate Federal agencies, shall submit to the appropriate congressional committees a written strategy, and provide to those committees an accompanying briefing, on the role of the People’s Republic of China in evasion of sanctions imposed by the United States with respect to Iranian-origin petroleum products that includes an assessment of options— (1)to strengthen the enforcement of such sanctions; and +(2)to expand sanctions designations targeting the involvement of the People’s Republic of China in the production, transportation, storage, refining, and sale of Iranian-origin petroleum products.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (b)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Elements
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The strategy required by subsection (a) shall include— +(1)a description and assessment of the use of sanctions in effect before the date of the enactment of this division to target individuals and entities of the People’s Republic of China that are directly or indirectly associated with smuggling of Iranian-origin petroleum products; (2)an assessment of— +(A)Iranian-owned entities operating in the People’s Republic of China and involved in petroleum refining supply chains; (B)the People’s Republic of China’s role in global petroleum refining supply chains; +(C)how the People’s Republic of China leverages its role in global petroleum supply chains to achieve political objectives; (D)the People’s Republic of China’s petroleum importing and exporting partners; +(E)what percent of the People’s Republic of China’s energy consumption is linked to illegally imported Iranian-origin petroleum products; and (F)what level of influence the Chinese Communist Party holds over non-state, semi-independent teapot refineries; +(3)a detailed plan for— (A)monitoring the maritime domain for sanctionable activity related to smuggling of Iranian-origin petroleum products; +(B)identifying the individuals, entities, and vessels engaging in sanctionable activity related to Iranian-origin petroleum products, including— (i)vessels— +(I)transporting petrochemicals subject to sanctions; (II)conducting ship-to-ship transfers of such petrochemicals; +(III)with deactivated automatic identification systems; or (IV)that engage in flag hopping by changing national registries; +(ii)individuals or entities— (I)storing petrochemicals subject to sanctions; or +(II)refining or otherwise processing such petrochemicals; and (iii)through the use of port entry and docking permission of vessels subject to sanctions; +(C)deterring individuals and entities from violating sanctions by educating and engaging— (i)insurance providers; +(ii)parent companies; and (iii)vessel operators; +(D)collaborating with allies and partners of the United States engaged in the Arabian Peninsula, including through standing or new maritime task forces, to build sanctions enforcement capacity through assistance and training to defense and law enforcement services; and (E)using public communications and global diplomatic engagements to highlight the role of illicit petroleum product smuggling in bolstering Iran’s support for terrorism and its nuclear program; and +(4)an assessment of— (A)the total number of vessels smuggling Iranian-origin petroleum products; +(B)the total number of vessels smuggling such petroleum products destined for the People’s Republic of China; (C)the number of vessels smuggling such petroleum products specifically from the Islamic Revolutionary Guard Corps; +(D)interference by the People’s Republic of China with attempts by the United States to investigate or enforce sanctions on illicit Iranian petroleum product exports; (E)the effectiveness of the use of sanctions with respect to insurers of entities that own or operate vessels involved in smuggling Iranian-origin petroleum products; +(F)the personnel and resources needed to enforce sanctions with respect to Iranian-origin petroleum products; and (G)the impact of smuggled illicit Iranian-origin petroleum products on global energy markets.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(c)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Form
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The strategy required by subsection (a) shall be submitted in unclassified form, but may include a classified index.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      6.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Definitions
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In this division: +(1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Appropriate congressional committees
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term appropriate congressional committees means— (A)the Committee on Foreign Affairs, the Committee on the Judiciary, and the Committee on Financial Services of the House of Representatives; and +(B)the Committee on Foreign Relations, the Committee on the Judiciary, and the Committee on Banking, Housing, and Urban Affairs of the Senate.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (2)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Covered family member
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term covered family member, with respect to a foreign person who is an individual, means a spouse, adult child, parent, or sibling of the person who engages in the sanctionable activity described under section 3 or who demonstrably benefits from such activity.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +K
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Fight Crime Act
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      1.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Short title
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      This division may be cited as the Fight and Combat Rampant Iranian Missile Exports Act or the Fight CRIME Act.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      2.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Findings
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Congress makes the following findings: +(1)Annex B to United Nations Security Council Resolution 2231 (2015) restricts certain missile-related activities and transfers to and from Iran, including all items, materials, equipment, goods, and technology set out in the Missile Technology Control Regime Annex, absent advance, case-by-case approval from the United Nations Security Council. (2)Iran has transferred Shahed and Mohajer drones, covered under the Missile Technology Control Regime Annex, to the Russian Federation, the Government of Ethiopia, and other Iran-aligned entities, including the Houthis in Yemen and militia units in Iraq, without prior authorization from the United Nations Security Council, in violation of the restrictions set forth in Annex B to United Nations Security Council Resolution 2231. +(3)Certain missile-related restrictions in Annex B to United Nations Security Council Resolution 2231 expired in October 2023, removing international legal restrictions on missile-related activities and transfers to and from Iran.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      3.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Statement of policy
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      It is the policy of the United States— +(1)to urgently seek the extension of missile-related restrictions set forth in Annex B to United Nations Security Council Resolution 2231 (2015); (2)to use all available authorities to constrain Iran’s domestic ballistic missile production capabilities; +(3)to combat and deter the transfer of conventional and non-conventional arms, equipment, material, and technology to, or from Iran, or involving the Government of Iran; and (4)to ensure countries, individuals, and entities engaged in, or attempting to engage in, the acquisition, facilitation, or development of arms and related components and technology subject to restrictions under Annex B to United Nations Security Council Resolution 2231 are held to account under United States and international law, including through the application and enforcement of sanctions and use of export controls, regardless of whether the restrictions under Annex B to United Nations Security Council Resolution 2231 remain in effect following their anticipated expiration in October 2023.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      4.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Report
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +(a)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In general
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Not later than 90 days after the date of the enactment of this division, and annually thereafter for two years, the Secretary of State, in coordination with the heads of other appropriate Federal agencies, shall submit to the appropriate congressional committees an unclassified report, with a classified annex if necessary, that includes the following: (1)A diplomatic strategy to secure the renewal of international restrictions on certain missile-related activities, including transfers to and from Iran set forth in Annex B to United Nations Security Council Resolution 2231 (2015). +(2)An analysis of how the expiration of missile-related restrictions set forth in Annex B to United Nations Security Council Resolution 2231 impacts the Government of Iran’s arms proliferation and malign activities, including as the restrictions relate to cooperation with, and support for, Iran-aligned entities and allied countries. (3)An assessment of the revenue, or in-kind benefits, accrued by the Government of Iran, or Iran-aligned entities, as a result of a lapse in missile-related restrictions set forth in Annex B to United Nations Security Council Resolution 2231. +(4)A detailed description of a United States strategy to deter, prevent, and disrupt the sale, purchase, or transfer of covered technology involving Iran absent restrictions pursuant to Annex B to United Nations Security Council Resolution 2231. (5)An identification of any foreign person engaging in, enabling, or otherwise facilitating any activity involving Iran restricted under Annex B to United Nations Security Council Resolution 2231, regardless of whether such restrictions remain in effect after October 2023. +(6)A description of actions by the United Nations and other multilateral organizations, including the European Union, to hold accountable foreign persons that have violated the restrictions set forth in Annex B to United Nations Security Council Resolution 2231, and efforts to prevent further violations of such restrictions. (7)A description of actions by individual member states of the United Nations Security Council to hold accountable foreign persons that have violated restrictions set forth in Annex B to United Nations Security Council Resolution 2231 and efforts to prevent further violations of such restrictions. +(8)A description of actions by the People’s Republic of China, the Russian Federation, or any other country to prevent, interfere with, or undermine efforts to hold accountable foreign persons that have violated the restrictions set forth in Annex B to United Nations Security Council Resolution 2231, including actions to restrict United Nations-led investigations into suspected violations of such restrictions, or limit funding to relevant United Nations offices or experts. (9)An analysis of the foreign and domestic supply chains in Iran that directly or indirectly facilitate, support, or otherwise aid the Government of Iran’s drone or missile program, including storage, transportation, or flight-testing of related goods, technology, or components. +(10)An identification of any foreign person, or network containing foreign persons, that enables, supports, or otherwise facilitates the operations or maintenance of any Iranian airline subject to United States sanctions or export control restrictions. (11)An assessment of how the continued operation of Iranian airlines subject to United States sanctions or export control restrictions impacts the Government of Iran’s ability to transport or develop arms, including covered technology.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(b)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Scope
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The initial report required by subsection (a) shall address the period beginning on January 1, 2021, and ending on the date that is 90 days after date of the enactment of this division, and each subsequent report shall address the one-year period following the conclusion of the prior report.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      5.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Sanctions to combat the proliferation of Iranian missiles
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      (a)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In general
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The sanctions described in subsection (b) shall apply to any foreign person the President determines, on or after the date of the enactment of this division— +(1)knowingly engages in any effort to acquire, possess, develop, transport, transfer, or deploy covered technology to, from, or involving the Government of Iran or Iran-aligned entities, regardless of whether the restrictions set forth in Annex B to United Nations Security Council Resolution 2231 (2015) remain in effect after October 2023; (2)knowingly provides entities owned or controlled by the Government of Iran or Iran-aligned entities with goods, technology, parts, or components, that may contribute to the development of covered technology; +(3)knowingly participates in joint missile or drone development, including development of covered technology, with the Government of Iran or Iran-aligned entities, including technical training, storage, and transport; (4)knowingly imports, exports, or re-exports to, into, or from Iran, whether directly or indirectly, any significant arms or related materiel prohibited under paragraph (5) or (6) to Annex B of United Nations Security Council Resolution 2231 (2015) as of April 1, 2023; +(5)knowingly provides significant financial, material, or technological support to, or knowingly engages in a significant transaction with, a foreign person subject to sanctions for conduct described in paragraph (1), (2), (3), or (4); or (6)is an adult family member of a person subject to sanctions for conduct described in paragraph (1), (2), (3), or (4).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(b)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Sanctions described
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The sanctions described in this subsection are the following: (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Blocking of property
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The President shall exercise all authorities granted under the International Emergency Economic Powers Act (50 U.S.C. 1701 et seq.) to the extent necessary to block and prohibit all transactions in property and interests in property of the foreign person if such property and interests in property are in the United States, come within the United States, or come within the possession or control of a United States person.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(2)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Ineligibility for visas, admission, or parole
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +(A)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Visas, admission, or parole
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      An alien described in subsection (a) shall be— (i)inadmissible to the United States; +(ii)ineligible to receive a visa or other documentation to enter the United States; and (iii)otherwise ineligible to be admitted or paroled into the United States or to receive any other benefit under the Immigration and Nationality Act (8 U.S.C. 1101 et 16 seq.).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(B)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Current visas revoked
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +(i)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In general
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The visa or other entry documentation of any alien described in subsection (a) is subject to revocation regardless of the issue date of the visa or other entry documentation.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (ii)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Immediate effect
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      A revocation under clause (i) shall, in accordance with section 221(i) of the Immigration and Nationality Act (8 U.S.C. 1201(i))— +(I)take effect immediately; and (II)cancel any other valid visa or entry documentation that is in the possession of the alien.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(c)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Penalties
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Any person that violates, or attempts to violate, subsection (b) or any regulation, license, or order issued pursuant to that subsection, shall be subject to the penalties set forth in subsections (b) and (c) of section 206 of the International Economic Powers Act (50 U.S.C. 1705) to the same extent as a person that commits an unlawful act described in subsection (a) of that section.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (d)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Waiver
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The President may waive the application of sanctions under this section with respect to a foreign person for renewable periods not to exceed 180 days only if, not later than 15 days after the date on which the waiver is to take effect, the President submits to the appropriate congressional committees a written determination and justification that the waiver is in the vital national security interests of the United States.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(e)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Implementation
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The President may exercise all authorities provided under sections 203 and 205 of the International Emergency Economic Powers Act (50 U.S.C. 1702 and 1704) to carry out any amendments made by this section.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (f)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Regulations
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In general
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The President shall, not later than 120 days after the date of the enactment of this division, promulgate regulations as necessary for the implementation of this division and the amendments made by this division.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(2)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Notification to congress
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Not less than 10 days before the promulgation of regulations under subsection (a), the President shall notify the appropriate congressional committees of the proposed regulations and the provisions of this division and the amendments made by this division that the regulations are implementing.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (g)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Exceptions
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Exception for intelligence activities
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Sanctions under this section shall not apply to any activity subject to the reporting requirements under title V of the National Security Act of 1947 (50 U.S.C. 3091 et seq.) or any authorized intelligence activities of the United States.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(2)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Exception to comply with international obligations and for law enforcement activities
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Sanctions under this section shall not apply with respect to an alien if admitting or paroling the alien into the United States is necessary— (A)to permit the United States to comply with the Agreement regarding the Headquarters of the United Nations, signed at Lake Success June 26, 1947, and entered into force November 21, 1947, between the United Nations and the United States, or other applicable international obligations; or +(B)to carry out or assist authorized law enforcement activity in the United States.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (h)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Termination of sanctions
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      This section shall cease to be effective beginning on the date that is 30 days after the date on which the President certifies to the appropriate congressional committees that— +(1)the Government of Iran no longer repeatedly provides support for international terrorism as determined by the Secretary of State pursuant to— (A)section 1754(c)(1)(A) of the Export Control Reform Act of 2018 (50 U.S.C. 4318(c)(1)(A)); +(B)section 620A of the Foreign Assistance Act of 1961 (22 U.S.C. 2371); (C)section 40 of the Arms Export Control Act (22 U.S.C. 2780); or +(D)any other provision of law; and (2)Iran has ceased the pursuit, acquisition, and development of, and verifiably dismantled its, nuclear, biological, and chemical weapons and ballistic missiles and ballistic missile launch technology.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      6.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Report to identify, and designation as foreign terrorist organizations of, Iranian persons that have attacked united states citizens using unmanned combat aerial vehicles
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +(a)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In general
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Not later than 90 days after the date of the enactment of this division, and every 180 days thereafter, the Secretary of State shall submit to the appropriate congressional committees a report that identifies, for the period specified in subsection (b), any Iranian person that has attacked a United States citizen using an unmanned combat aerial vehicle, as defined for the purpose of the United Nations Register of Conventional Arms.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (b)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Period specified
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The period specified in this subsection is— +(1)for the initial report, the period— (A)beginning on October 27, 2023; and +(B)ending on the date such report is submitted; and (2)for the second or a subsequent report, the period— +(A)beginning on the date the preceding report was submitted; and (B)ending on the date such second or subsequent report is submitted.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(c)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Designation of persons as foreign terrorist organizations
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +(1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In general
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The President shall designate any person identified in a report submitted under subsection (a) as a foreign terrorist organization under section 219 of the Immigration and Naturalization Act (8 U.S.C. 1189).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (2)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Revocation
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The President may not revoke a designation made under paragraph (1) until the date that is 4 years after the date of such designation.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(d)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Waiver
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The Secretary of State may waive the requirements of this section upon a determination and certification to the appropriate congressional committees that such a waiver is in the vital national security interests of the United States.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (e)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Sunset
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      This section shall terminate on the date that is 4 years after the date of the enactment of this division.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(f)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Iranian person defined
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In this section, the term Iranian person— (1)means an entity organized under the laws of Iran or otherwise subject to the jurisdiction of the Government of Iran; and +(2)includes the Islamic Revolutionary Guard Corps.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      7.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Definitions
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In this division: +(1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Appropriate congressional committees
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term appropriate congressional committees means— (A)the Committee on Foreign Affairs, the Committee on Financial Services, and the Committee on the Judiciary of the House of Representatives; and +(B)the Committee on Foreign Relations, the Committee on the Judiciary, and the Committee on Banking, Housing, and Urban Affairs of the Senate.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (2)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Foreign person
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term foreign person— +(A)means an individual or entity that is not a United States person; and (B)includes a foreign state (as such term is defined in section 1603 of title 28, United States Code).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(3)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Government of Iran
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term Government of Iran has the meaning given such term in section 560.304 of title 31, Code of Federal Regulations, as such section was in effect on January 1, 2021.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (4)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      United states person
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The terms United States person means— +(A)a United States citizen; (B)a permanent resident alien of the United States; +(C)an entity organized under the laws of the United States or of any jurisdiction within the United States, including a foreign branch of such an entity; or (D)a person in the United States.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(5)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Iran-aligned entity
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term Iran-aligned entity means a foreign person that— (A)is controlled or significantly influenced by the Government of Iran; and +(B)knowingly receives material or financial support from the Government of Iran, including Hezbollah, the Houthis, or any other proxy group that furthers Iran’s national security objectives.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (6)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Covered technology
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term covered technology means— +(A)any goods, technology, software, or related material specified in the Missile Technology Control Regime Annex, as in effect on the day before the date of the enactment of this division; and (B)any additional goods, technology, software, or related material added to the Missile Technology Control Regime Annex after the day before the date of the enactment of this division.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(7)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Family member
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term family member means— (A)a child, grandchild, parent, grandparent, sibling, or spouse; and +(B)any spouse, widow, or widower of an individual described in subparagraph (A).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (8)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Knowingly
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term knowingly has the meaning given that term in section 14 of the Iran Sanctions Act of 1996 (50 U.S.C. 1701 note).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(9)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Missile technology control regime
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term Missile Technology Control Regime means the policy statement, between the United States, the United Kingdom, the Federal Republic of Germany, France, Italy, Canada, and Japan, announced on April 16, 1987, to restrict sensitive missile-relevant transfers based on the Missile Technology Control Regime Annex, and any amendments thereto or expansions thereof, as in effect on the day before the date of the enactment of this division.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (10)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Missile technology control regime annex
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term Missile Technology Control Regime Annex means the Guidelines and Equipment and Technology Annex of the Missile Technology Control Regime, and any amendments thereto or updates thereof, as in effect on the day before the date of the enactment of this division.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +L
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      MAHSA Act
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      1.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Short title
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      This division may be cited as the Mahsa Amini Human rights and Security Accountability Act or the MAHSA Act.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      2.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Imposition of sanctions on Iran’s supreme leader’s office, its appointees, and any affiliated persons
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      (a)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Findings
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Congress finds the following: +(1)The Supreme Leader is an institution of the Islamic Republic of Iran. (2)The Supreme Leader holds ultimate authority over Iran’s judiciary and security apparatus, including the Ministry of Intelligence and Security, law enforcement forces under the Interior Ministry, the Islamic Revolutionary Guard Corps (IRGC), and the Basij, a nationwide volunteer paramilitary group subordinate to the IRGC, all of which have engaged in human rights abuses in Iran. Additionally the IRGC, a United States designated Foreign Terrorist Organization, which reports to the Supreme Leader, continues to perpetrate terrorism around the globe, including attempts to kill and kidnap American citizens on United States soil. +(3)The Supreme Leader appoints the head of Iran’s judiciary. International observers continue to criticize the lack of independence of Iran’s judicial system and maintained that trials disregarded international standards of fairness. (4)The revolutionary courts, created by Iran’s former Supreme Leader Ruhollah Khomeini, within Iran’s judiciary, are chiefly responsible for hearing cases of political offenses, operate in parallel to Iran’s criminal justice system and routinely hold grossly unfair trials without due process, handing down predetermined verdicts and rubberstamping executions for political purpose. +(5)The Iranian security and law enforcement forces engage in serious human rights abuse at the behest of the Supreme Leader. (6)Iran’s President, Ebrahim Raisi, sits at the helm of the most sanctioned cabinet in Iranian history which includes internationally sanctioned rights violators. Raisi has supported the recent crackdown on protestors and is a rights violator himself, having served on a death commission in 1988 that led to the execution of several thousand political prisoners in Iran. He most recently served as the head of Iran’s judiciary, a position appointed by Iran’s current Supreme Leader Ali Khamenei, and may likely be a potential candidate to replace Khamenei as Iran’s next Supreme Leader. +(7)On September 16, 2022, a 22-year-old woman, Mahsa Amini, died in the detention of the Morality Police after being beaten and detained for allegedly transgressing discriminatory dress codes for women. This tragic incident triggered widespread, pro-women’s rights, pro-democracy protests across all of Iran’s 31 provinces, calling for the end to Iran’s theocratic regime. (8)In the course of the protests, the Iranian security forces’ violent crackdown includes mass arrests, well documented beating of protestors, throttling of the internet and telecommunications services, and shooting protestors with live ammunition. Iranian security forces have reportedly killed hundreds of protestors and other civilians, including women and children, and wounded many more. +(9)Iran’s Supreme Leader is the leader of the Axis of Resistance, which is a network of Tehran’s terror proxy and partner militias materially supported by the Islamic Revolutionary Guard Corps that targets the United States as well as its allies and partners.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (b)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Sense of congress
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      It is the sense of Congress that— +(1)the United States shall stand with and support the people of Iran in their demand for fundamental human rights; (2)the United States shall continue to hold the Islamic Republic of Iran, particularly the Supreme Leader and President, accountable for abuses of human rights, corruption, and export of terrorism; and +(3)Iran must immediately end its gross violations of internationally recognized human rights.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (c)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In general
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Determination and report required
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Not later than 90 days after the date of the enactment of this division, and annually thereafter, the President shall— +(A)determine whether each foreign person described in subsection (d) meets the criteria for imposition of sanctions under one or more of the sanctions programs and authorities listed in paragraph (2); (B)impose applicable sanctions against any foreign person determined to meet the criteria for imposition of sanctions pursuant to subparagraph (A) under the sanctions programs and authorities listed in subparagraph (A) or (F) of subsection (c)(2) and pursue applicable sanctions against any foreign person determined to meet the criteria for imposition of sanctions pursuant to subparagraph (A) under the sanctions programs and authorities listed in subparagraph (B), (C), (D), or (E) of subsection (c)(2); and +(C)submit to the appropriate congressional committees a report in unclassified form, with a classified annex provided separately if needed, containing— (i)a list of all foreign persons described in subsection (d) that meet the criteria for imposition of sanctions under one or more of the sanctions programs and authorities listed in paragraph (2); and +(ii)for each foreign person identified pursuant to clause (i)— (I)a list of each sanctions program or authority listed in paragraph (2) for which the person meets the criteria for imposition of sanctions; +(II)a statement which, if any, of the sanctions authorized by any of the sanctions programs and authorities identified pursuant to subclause (I) have been imposed or will be imposed within 30 days of the submission of the report; and (III)with respect to which any of the sanctions authorized by any of the sanctions programs and authorities identified pursuant to subclause (I) have not been imposed and will not be imposed within 30 days of the submission of the report, the specific authority under which otherwise applicable sanctions are being waived, have otherwise been determined not to apply, or are not being imposed and a complete justification of the decision to waive or otherwise not apply the sanctions authorized by such sanctions programs and authorities.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(2)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Sanctions listed
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The sanctions listed in this paragraph are the following: (A)Sanctions described in section 105(c) of the Comprehensive Iran Sanctions, Accountability, and Divestment Act of 2010 (22 U.S.C. 8514(c)). +(B)Sanctions applicable with respect to a person pursuant to Executive Order 13553 (50 U.S.C. 1701 note; relating to blocking property of certain persons with respect to serious human rights abuses by the Government of Iran). (C)Sanctions applicable with respect to a person pursuant to Executive Order 13224 (50 U.S.C. 1701 note; relating to blocking property and prohibiting transactions with persons who commit, threaten to commit, or support terrorism). +(D)Sanctions applicable with respect to a person pursuant to Executive Order 13818 (relating to blocking the property of persons involved in serious human rights abuse or corruption). (E)Sanctions applicable with respect to a person pursuant to Executive Order 13876 (relating to imposing sanctions with respect to Iran). +(F)Penalties and visa bans applicable with respect to a person pursuant to section 7031(c) of the Department of State, Foreign Operations, and Related Programs Appropriations Act, 2021.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (3)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Form of determination
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The determination required by paragraph (1) shall be provided in an unclassified form but may contain a classified annex provided separately containing additional contextual information pertaining to justification for the issuance of any waiver issued, as described in paragraph (1)(C)(ii). The unclassified portion of such determination shall be made available on a publicly available internet website of the Federal Government.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(d)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Foreign persons described
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The foreign persons described in this subsection are the following: (1)The Supreme Leader of Iran and any official in the Office of the Supreme Leader of Iran. +(2)The President of Iran and any official in the Office of the President of Iran or the President’s cabinet, including cabinet ministers and executive vice presidents. (3)Any entity, including foundations and economic conglomerates, overseen by the Office of the Supreme Leader of Iran which is complicit in financing or resourcing of human rights abuses or support for terrorism. +(4)Any official of any entity owned or controlled by the Supreme Leader of Iran or the Office of the Supreme Leader of Iran. (5)Any person determined by the President— +(A)to be a person appointed by the Supreme Leader of Iran, the Office of the Supreme Leader of Iran, the President of Iran, or the Office of the President of Iran to a position as a state official of Iran, or as the head of any entity located in Iran or any entity located outside of Iran that is owned or controlled by one or more entities in Iran; (B)to have materially assisted, sponsored, or provided financial, material, or technological support for, or goods or services to or in support of any person whose property and interests in property are blocked pursuant to any sanctions program or authority listed in subsection (c)(2); +(C)to be owned or controlled by, or to have acted or purported to act for or on behalf of, directly or indirectly any person whose property and interests in property are blocked pursuant to any sanctions program or authority listed in subsection (c)(2); or (D)to be a member of the board of directors or a senior executive officer of any person whose property and interests in property are blocked pursuant to any sanctions program or authority listed in subsection (c)(2).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(e)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Congressional oversight
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +(1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In general
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Not later than 60 days after receiving a request from the chairman and ranking member of one of the appropriate congressional committees with respect to whether a foreign person meets the criteria of a person described in subsection (d)(5), the President shall— (A)determine if the person meets such criteria; and +(B)submit an unclassified report, with a classified annex provided separately if needed, to such chairman and ranking member with respect to such determination that includes a statement of whether or not the President imposed or intends to impose sanctions with respect to the person pursuant to any sanctions program or authority listed in subsection (c)(2).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (2)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Appropriate congressional committees defined
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In this subsection, the term appropriate congressional committees means— +(A)the Committee on Foreign Affairs, and the Committee on Financial Services of the House of Representatives; and (B)the Committee on Foreign Relations and the Committee on Banking, Housing, and Urban Affairs of the Senate.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      3.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Severability
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      If any provision of this division, or the application of such provision to any person or circumstance, is found to be unconstitutional, the remainder of this division, or the application of that provision to other persons or circumstances, shall not be affected.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       M
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Hamas and Other Palestinian Terrorist Groups International Financing Prevention Act
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      1.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Short title
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      This division may be cited as the Hamas and Other Palestinian Terrorist Groups International Financing Prevention Act.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      2.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Statement of policy
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      It shall be the policy of the United States— (1)to prevent Hamas, Palestinian Islamic Jihad, Al-Aqsa Martyrs Brigade, the Lion’s Den, or any affiliate or successor thereof from accessing its international support networks; and +(2)to oppose Hamas, the Palestinian Islamic Jihad, Al-Aqsa Martyrs Brigade, the Lion’s Den, or any affiliate or successor thereof from using goods, including medicine and dual use items, to smuggle weapons and other materials to further acts of terrorism, including against Israel.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      3.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Imposition of sanctions with respect to foreign persons supporting acts of terrorism or engaging in significant transactions with senior members of Hamas, Palestinian Islamic jihad and other Palestinian terrorist organizations
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      (a)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In general
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Not later than 180 days after the date of enactment of this division, the President shall impose the sanctions described in subsection (c) with respect to each foreign person that the President determines, on or after the date of the enactment of this division, engages in an activity described in subsection (b).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(b)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Activities described
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      A foreign person engages in an activity described in this subsection if the foreign person knowingly— (1)assists in sponsoring or providing significant financial, material, or technological support for, or goods or other services to enable, acts of terrorism; or +(2)engages, directly or indirectly, in a significant transaction with— (A)a senior member of Hamas, Palestinian Islamic Jihad, Al-Aqsa Martyrs Brigade, the Lion’s Den, or any affiliate or successor thereof; or +(B)a senior member of a foreign terrorist organization designated pursuant to section 219 of the Immigration and Nationality Act (8 U.S.C. 1189) that is responsible for providing, directly or indirectly, support to Hamas, Palestinian Islamic Jihad, Al-Aqsa Martyrs Brigade, the Lion’s Den, or any affiliate or successor thereof.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (c)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Sanctions described
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The President shall exercise all of the powers granted to the President under the International Emergency Economic Powers Act (50 U.S.C. 1701 et seq.) to the extent necessary to block and prohibit all transactions in property and interests in property of a foreign person described in subsection (a) if such property and interests in property are in the United States, come within the United States, or are or come within the possession or control of a United States person.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(d)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Penalties
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The penalties provided for in subsections (b) and (c) of section 206 of the International Emergency Economic Powers Act (50 U.S.C. 1705) shall apply to a person that violates, attempts to violate, conspires to violate, or causes a violation of this section or any regulations promulgated to carry out this section to the same extent that such penalties apply to a person that commits an unlawful act described in section 206(a) of that Act.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (e)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Implementation; regulations
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In general
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The President may exercise all authorities provided under sections 203 and 205 of the International Emergency Economic Powers Act (50 U.S.C. 1702 and 1704) for purposes of carrying out this section.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(2)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Regulations
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Not later than 60 days after the date of the enactment of this division, the President shall issue regulations or other guidance as may be necessary for the implementation of this section.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (f)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Waiver
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The President may waive, on a case-by-case basis and for a period of not more than 180 days, the application of sanctions under this section with respect to a foreign person only if, not later than 15 days prior to the date on which the waiver is to take effect, the President submits to the appropriate congressional committees a written determination and justification that the waiver is in the vital national security interests of the United States.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(g)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Humanitarian assistance
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +(1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In general
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Sanctions under this section shall not apply to— (A)the conduct or facilitation of a transaction for the provision of agricultural commodities, food, medicine, medical devices, or humanitarian assistance, or for humanitarian purposes; or +(B)transactions that are necessary for or related to the activities described in subparagraph (A).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (2)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Definitions
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In this subsection: +(A)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Agricultural commodity
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term agricultural commodity has the meaning given that term in section 102 of the Agricultural Trade Act of 1978 (7 U.S.C. 5602).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (B)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Medical device
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term medical device has the meaning given the term device in section 201 of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 321).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(C)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Medicine
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term medicine has the meaning given the term drug in section 201 of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 321).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (h)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Rule of construction
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The authority to impose sanctions under this section with respect to a foreign person is in addition to the authority to impose sanctions under any other provision of law with respect to a foreign person that directly or indirectly supports acts of international terrorism.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      4.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Imposition of measures with respect to foreign states providing support to Hamas, Palestinian Islamic jihad and other Palestinian terrorist organizations
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +(a)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In general
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Not later than 180 days after the date of enactment of this division, the President shall impose the measures described in subsection (c) with respect to a foreign state if the President determines that the foreign state, on or after the date of the enactment of this division, engages in an activity described in subsection (b).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (b)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Activities described
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      A foreign state engages in an activity described in this subsection if the foreign state knowingly— +(1)provides significant material or financial support for acts of international terrorism, pursuant to— (A)section 1754(c) of the Export Control Reform Act of 2018 (50 U.S.C. 4813(c)(1)(A)); +(B)section 620A of the Foreign Assistance Act of 1961 (22 U.S.C. 2371); (C)section 40 of the Arms Export Control Act (22 U.S.C. 2780); or +(D)any other provision of law; (2)provides significant material support to Hamas, the Palestinian Islamic Jihad, Al-Aqsa Martyrs Brigade, the Lion’s Den, or any affiliate or successor thereof; or +(3)engages in a significant transaction that materially contributes, directly or indirectly, to the terrorist activities of Hamas, the Palestinian Islamic Jihad, Al-Aqsa Martyrs Brigade, the Lion’s Den, or any affiliate or successor thereof.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (c)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Measures described
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The measures described in this subsection with respect to a foreign state are the following: +(1)The President shall suspend, for a period of at least 1 year, United States assistance to the foreign state. (2)The Secretary of the Treasury shall instruct the United States Executive Director to each appropriate international financial institution to oppose, and vote against, for a period of 1 year, the extension by such institution of any loan or financial or technical assistance to the government of the foreign state. +(3)The President shall prohibit the export of any item on the United States Munitions List (established pursuant to section 38 of the Arms Export Control Act (22 U.S.C. 2778)) or the Commerce Control List set forth in Supplement No. 1 to part 774 of title 15, Code of Federal Regulations, to the foreign state for a period of 1 year.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (d)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Penalties
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The penalties provided for in subsections (b) and (c) of section 206 of the International Emergency Economic Powers Act (50 U.S.C. 1705) shall apply to a person that violates, attempts to violate, conspires to violate, or causes a violation of this section or any regulations promulgated to carry out this section to the same extent that such penalties apply to a person that commits an unlawful act described in section 206(a) of that Act.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(e)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Waiver
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The President may waive, on a case-by-case basis and for a period of not more than 180 days, the application of measures under this section with respect to a foreign state only if, not later than 15 days prior to the date on which the waiver is to take effect, the President submits to the appropriate congressional committees a written determination and justification that the waiver is in the vital national security interests of the United States.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (f)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Implementation; regulations
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In general
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The President may exercise all authorities provided under sections 203 and 205 of the International Emergency Economic Powers Act (50 U.S.C. 1702 and 1704) for purposes of carrying out this section.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(2)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Regulations
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Not later than 60 days after the date of the enactment of this division, the President shall issue regulations or other guidance as may be necessary for the implementation of this section.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (g)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Additional exemptions
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Status of forces agreements
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The President may exempt the application of measures under this section with respect to a foreign state if the application of such measures would prevent the United States from meeting the terms of any status of forces agreement to which the United States is a party or meeting other obligations relating to the basing of United States service members.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(2)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Authorized intelligence activities
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Measures under this section shall not apply with respect to any activity subject to the reporting requirements under title V of the National Security Act of 1947 (50 U.S.C. 3091 et seq.) or any authorized intelligence activities of the United States.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (3)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Humanitarian assistance
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      (A)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In general
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Measures under this section shall not apply to— +(i)the conduct or facilitation of a transaction for the provision of agricultural commodities, food, medicine, medical devices, or humanitarian assistance, or for humanitarian purposes; or (ii)transactions that are necessary for or related to the activities described in clause (i).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(B)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Definitions
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In this subsection: (i)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Agricultural commodity
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term agricultural commodity has the meaning given that term in section 102 of the Agricultural Trade Act of 1978 (7 U.S.C. 5602).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(ii)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Medical device
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term medical device has the meaning given the term device in section 201 of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 321).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (iii)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Medicine
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term medicine has the meaning given the term drug in section 201 of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 321).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(h)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Rule of construction
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The authority to impose measures under this section with respect to a foreign state is in addition to the authority to impose measures under any other provision of law with respect to foreign states that directly or indirectly support acts of international terrorism.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      5.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Reports on activities to disrupt global fundraising, financing, and money laundering activities of Hamas, Palestinian Islamic jihad, al-aqsa martyrs brigade, the lion’s den or any affiliate or successor thereof
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      (a)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In general
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Not later than 90 days after the date of enactment of this division, and every 180 days thereafter, the President shall submit to the appropriate congressional committees a report that includes— +(1)an assessment of the disposition of the assets and activities of Hamas, the Palestinian Islamic Jihad, Al-Aqsa Martyrs Brigade, the Lion’s Den, or any affiliate or successor thereof related to fundraising, financing, and money laundering worldwide; (2)a list of foreign states that knowingly providing material, financial, or technical support for, or goods or services to Hamas, the Palestinian Islamic Jihad, Al-Aqsa Martyrs Brigade, the Lion’s Den, or any affiliate or successor thereof; +(3)a list of foreign states in which Hamas, the Palestinian Islamic Jihad, Al-Aqsa Martyrs Brigade, the Lion’s Den, or any affiliate or successor thereof conducts significant fundraising, financing, or money laundering activities; (4)a list of foreign states from which Hamas, the Palestinian Islamic Jihad, Al-Aqsa Martyrs Brigade, the Lion’s Den, or any affiliate or successor thereof knowingly engaged in the transfer of surveillance equipment, electronic monitoring equipment, or other means to inhibit communication or the free flow of information in Gaza; and +(5)with respect to each foreign state listed in paragraph (2), (3), or (4)— (A)a description of the steps the foreign state identified is taking adequate measures to restrict financial flows to Hamas, the Palestinian Islamic Jihad, Al-Aqsa Martyrs Brigade, the Lion’s Den, or any affiliates or successors thereof; and +(B)in the case of a foreign state failing to take adequate measures to restrict financial flows to Hamas, Palestinian Islamic Jihad, Al-Aqsa Martyrs Brigade, the Lion’s Den or any other designated entity engaged in significant act of terrorism threatening the peace and security of Israel— (i)an assessment of the reasons that government is not taking adequate measures to restrict financial flows to those entities; and +(ii)a description of measures being taken by the United States Government to encourage the foreign state to restrict financial flows to those entities; and                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (b)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Form
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Each report required by subsection (a) shall be submitted in unclassified form to the greatest extent possible, and may contain a classified annex.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      6.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Termination
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      This division shall terminate on the earlier of— (1)the date that is 7 years after the date of the enactment of this division; or +(2)the date that is 30 days after the date on which the President certifies to the appropriate congressional committees that— (A)Hamas or any successor or affiliate thereof is no longer designated as a foreign terrorist organization pursuant to section 219 of the Immigration and Nationality Act (8 U.S.C. 1189); +(B)Hamas, the Palestinian Islamic Jihad, Al-Aqsa Martyrs Brigade, the Lion’s Den, and any successor or affiliate thereof are no longer subject to sanctions pursuant to— (i)Executive Order No. 12947 (January 23, 1995; relating to prohibiting transactions with terrorists who threaten to disrupt the Middle East peace process); and +(ii)Executive Order No. 13224 (September 23, 2001; relating to blocking property and prohibiting transactions with persons who commit, threaten to commit, or support terrorism); and (C)Hamas, the Palestinian Islamic Jihad, Al-Aqsa Martyrs Brigade, the Lion’s Den, and any successor or affiliate thereof meet the criteria described in paragraphs (1) through (4) of section 9 of the Palestinian Anti-Terrorism Act of 2006 (22 U.S.C. 2378b note).
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      7.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Definitions
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In this division: (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Act of terrorism
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term act of terrorism means an activity that— +(A)involves a violent act or an act dangerous to human life, property, or infrastructure; and (B)appears to be intended to— +(i)intimidate or coerce a civilian population; (ii)influence the policy of a government by intimidation or coercion; or +(iii)affect the conduct of a government by mass destruction, assassination, kidnapping, or hostage-taking.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (2)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Admitted
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term admitted has the meaning given such term in section 101(a)(13)(A) of the Immigration and Nationality Act (8 U.S.C. 1101(a)(13)(A)).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(3)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Appropriate congressional committees
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term appropriate congressional committees means— (A)the Committee on Foreign Affairs and the Committee on Financial Services of the House of Representatives; and +(B)the Committee on Foreign Relations and the Committee on Banking, Housing, and Urban Affairs of the Senate.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (4)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Foreign state
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term foreign state has the meaning given such term in section 1603 of title 28, United States Code.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(5)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Humanitarian aid
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term humanitarian aid means food, medicine, and medical supplies.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (6)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Material support
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term material support has the meaning given the term material support or resources in section 2339A of title 18, United States Code.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(7)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      United states person
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term United States person means— (A)a United States citizen or an alien lawfully admitted for permanent residence to the United States; or +(B)an entity organized under the laws of the United States or of any jurisdiction within the United States, including a foreign branch of such an entity.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       N
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      No Technology for Terror Act
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      1.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Short title
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      This division may be cited as the No Technology for Terror Act.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      2.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Application of foreign-direct product rules to Iran
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +(a)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In general
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Beginning on the date that is 90 days after the date of the enactment of this division, a foreign-produced item shall be subject to the Export Administration Regulations (pursuant to the Export Control Reform Act of 2018 (50 U.S.C. 4801 et seq.)) if the item— (1)meets— +(A)the product scope requirements described in subsection (b); and (B)the destination scope requirements described in subsection (c); and +(2)is exported, reexported, or in-country transferred to Iran from abroad or involves the Government of Iran.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (b)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Product scope requirements
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      A foreign-produced item meets the product scope requirements of this subsection if the item— +(1)is a direct product of United States-origin technology or software subject to the Export Administration Regulations that is specified in a covered Export Control Classification Number or is identified in supplement no. 7 to part 746 of the Export Administration Regulations; or (2)is produced by any plant or major component of a plant that is located outside the United States, if the plant or major component of a plant, whether made in the United States or a foreign country, itself is a direct product of United States-origin technology or software subject to the Export Administration Regulations that is specified in a covered Export Control Classification Number.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(c)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Destination scope requirements
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      A foreign-produced item meets the destination scope requirements of this subsection if there is knowledge that the foreign-produced item is destined to Iran or will be incorporated into or used in the production or development of any part, component, or equipment subject to the Export Administration Regulations and produced in or destined to Iran.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (d)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      License requirements
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In general
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      A license shall be required to export, reexport, or in-country transfer a foreign-produced item from abroad that meets the product scope requirements described in subsection (b) and the destination scope requirements described in subsection (c) and is subject to the Export Administration Regulations pursuant to this section.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(2)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Exceptions
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The license requirements of paragraph (1) shall not apply to— (A)food, medicine, or medical devices that are— +(i)designated as EAR99; or (ii)not designated under or listed on the Commerce Control List; or +(B)services, software, or hardware (other than services, software, or hardware for end-users owned or controlled by the Government of Iran) that are— (i)necessarily and ordinarily incident to communications; or +(ii)designated as— (I)EAR99; or +(II)Export Control Classification Number 5A992.c or 5D992.c, and classified in accordance with section 740.17 of title 15 Code of Federal Regulations; and (iii)subject to a general license issued by the Department of Commerce or Department of Treasury.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(e)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      National interest waiver
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The Secretary of Commerce may waive the requirements imposed under this section if the Secretary— (1)determines that the waiver is in the national interests of the United States; and +(2)submits to the Committee on Foreign Affairs and the Committee on Financial Services of the House of Representatives and to the Committee on Foreign Relations and the Committee on Banking, Housing, and Urban Affairs of the Senate a report explaining which requirements are being waived and the reasons for the waiver.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (f)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Sunset
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The authority provided under this section shall terminate on the date that is 7 years after the date of the enactment of this division.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(g)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Definitions
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In this section— (1)the term Commerce Control List means the list maintained pursuant to part 744 of the Export Administration Regulations; +(2)the term covered Export Control Classification Number means an Export Control Classification Number in product group D or E of Category 3, 4, 5, 6, 7, 8, or 9 of the Commerce Control List; (3)the terms Export Administration Regulations, export, reexport, and in-country transfer have the meanings given those terms in section 1742 of the Export Control Reform Act of 2018 (50 U.S.C. 4801); and +(4)the terms direct product, technology, software, major component, knowledge, production, development, part, component, equipment, and government end users have the meanings given those terms in section 734.9 or part 772 of the Export Administration Regulations, as the case may be.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       O
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Strengthening Tools to Counter the Use of Human Shields Act
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      1.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Short title
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      This division may be cited as the Strengthening Tools to Counter the Use of Human Shields Act.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      2.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Statement of policy
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      It shall be the policy of the United States to fully implement and enforce sanctions against terrorist organizations and other malign actors that use innocent civilians as human shields.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      3.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Modification and extension of Sanctioning the Use of Civilians as Defenseless Shields Act
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      (a)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In general
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Section 3 of the Sanctioning the Use of Civilians as Defenseless Shields Act (Public Law 115–348; 50 U.S.C. 1701 note) is amended— +(1)in subsection (b)— (A)by redesignating paragraph (3) as paragraph (4); and +(B)by inserting after paragraph (2) the following: (3)Each foreign person that the President determines, on or after the date of the enactment of the Strengthening Tools to Counter the Use of Human Shields Act— +(A)is a member of Palestine Islamic Jihad or is knowingly acting on behalf of Palestine Islamic Jihad; and (B)knowingly orders, controls, or otherwise directs the use of civilians protected as such by the law of war to shield military objectives from attack.; +(2)by redesignating subsections (e), (f), (g), (h), and (i) as subsections (f), (g), (h), (i), and (j), respectively; and (3)by inserting after subsection (d) the following: + +(e)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Congressional requests
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Not later than 120 days after receiving a request from the chairman and ranking member of one of the appropriate congressional committees with respect to whether a foreign person meets the criteria of a person described in subsection (b) or (c), the President shall— (1)determine if the person meets such criteria; and +(2)submit a written justification to the chairman and ranking member detailing whether or not the President imposed or intends to impose sanctions described in subsection (b) or (c) with respect to such person.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      .                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (b)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Definitions
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Section 4 of the Sanctioning the Use of Civilians as Defenseless Shields Act (Public Law 115–348; 50 U.S.C. 1701 note) is amended— +(1)by redesignating paragraph (7) as paragraph (8); and (2)by inserting after paragraph (6) the following: + +(7)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Palestine Islamic Jihad
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term Palestine Islamic Jihad means— (A)the entity known as Palestine Islamic Jihad and designated by the Secretary of State as a foreign terrorist organization pursuant to section 219 of the Immigration and Nationality Act (8 U.S.C. 1189); or +(B)any person identified as an agent or instrumentality of Palestine Islamic Jihad on the list of specially designated nationals and blocked persons maintained by the Office of Foreign Asset Control of the Department of the Treasury, the property or interests in property of which are blocked pursuant to the International Emergency Economic Powers Act (50 U.S.C. 1701 et seq.).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       .                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (c)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Sunset
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Section 5 of the Sanctioning the Use of Civilians as Defenseless Shields Act (Public Law 115–348; 50 U.S.C. 1701 note) is amended by striking December 31, 2023 and inserting December 31, 2030.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(d)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Severability
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The Sanctioning the Use of Civilians as Defenseless Shields Act (Public Law 115–348; 50 U.S.C. 1701 note) is amended by adding at the end the following:
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      6.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Severability
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      If any provision of this Act, or the application of such provision to any person or circumstance, is found to be unconstitutional, the remainder of this Act, or the application of that provision to other persons or circumstances, shall not be affected.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      .
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      4.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Report on countering the use of human shields
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +(a)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In general
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Not later than 120 days after the date of the enactment of this division, the Secretary of Defense shall submit to the congressional defense committees, the Committee on Foreign Affairs of the House of Representatives, and the Committee on Foreign Relations of the Senate a report that contains the following: (1)A description of the lessons learned from the United States and its allies and partners in addressing the use of human shields by terrorist organizations such as Hamas, Hezbollah, Palestine Islamic Jihad, and any other organization as determined by the Secretary of Defense. +(2)A description of a specific plan and actions being taken by the Department of Defense to incorporate the lessons learned as identified in paragraph (1) into Department of Defense operating guidance, relevant capabilities, and tactics, techniques, and procedures to deter, counter, and address the challenge posed by the use of human shields and hold accountable terrorist organizations for the use of human shields. (3)A description of specific measures being developed and implemented by the United States Government to mobilize and leverage allied nations, including member nations of the North Atlantic Treaty Organization (NATO), to deter, counter, and hold accountable terrorist organizations for the use of human shields. +(4)The current status of joint exercises, doctrine development, education, and training on countering the use of human shields in multinational centers of excellence. (5)The current status of participation of members of the Armed Forces and Department of Defense civilian personnel in any multinational center of excellence for the purposes of countering the use of human shields. +(6)The feasibility and advisability of beginning or continuing participation of members of the Armed Forces and Department of Defense civilian personnel to promote the integration of joint exercises, doctrine development, education, and training on countering the use of human shields into multinational centers of excellence.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (b)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Definition
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In this section, the term multinational center of excellence has the meaning given that term in section 344 of title 10, United States Code.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      5.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Confronting asymmetric and malicious cyber activities
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +(a)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In general
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      On and after the date that is 180 days after the date of the enactment of this division, the President may impose the sanctions described in subsection (b) with respect to any foreign person that the Secretary of the Treasury, in consultation with the Attorney General and the Secretary of State determine, on or after such date of enactment— (1)is responsible for or complicit in, or has engaged knowingly in, significant cyber-enabled activities originating from, or directed by persons located, in whole or in substantial part, outside the United States that are reasonably likely to result in, or have materially contributed to, a significant threat to the national security, foreign policy, or economic health or financial stability of the United States; +(2)materially assisted, sponsored, or provided financial, material, or technological support for, or goods or services to or in support of, any activity described in this subsection or any person whose property and interests in property are blocked pursuant to this section; (3)is owned or controlled by, or has acted or purported to act for or on behalf of, directly or indirectly, any person whose property and interests in property are blocked pursuant to this section; or +(4)has attempted to engage in any of the activities described in paragraph (1), (2), or (3).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (b)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Sanctions described
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The sanctions described in this subsection are the following: +(1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Inadmissibility to united states
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In the case of an alien— (A)ineligibility to receive a visa to enter the United States or to be admitted to the United States; or +(B)if the individual has been issued a visa or other documentation, revocation, in accordance with section 221(i) of the Immigration and Nationality Act (8 U.S.C. 1201(i)), of the visa or other documentation.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (2)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Blocking of property
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The blocking, in accordance with the International Emergency Economic Powers Act (50 U.S.C. 1701 et seq.), of all transactions in all property and interests in property of a foreign person if such property and interests in property are in the United States, come within the United States, or are or come within the possession or control of a United States person.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(c)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Requests by appropriate congressional committees
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +(1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In general
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Not later than 120 days after receiving a request that meets the requirements of paragraph (2) with respect to whether a foreign person has engaged in an activity described in subsection (a), the Secretary of the Treasury, in consultation with the Attorney General and the Secretary of State shall— (A)determine if that person has engaged in such an activity; and +(B)submit a classified or unclassified report to the chairperson and ranking member of the committee or committees that submitted the request with respect to that determination that includes— (i)a statement of whether or not the Secretary of the Treasury, in consultation with the Attorney General and the Secretary of State imposed or intends to impose sanctions with respect to the person; +(ii)if the President imposed or intends to impose sanctions, a description of those sanctions; and (iii)if the President does not intend to impose sanctions, a description of actions that meet the threshold for the President to impose sanctions.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(2)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Requirements
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      A request under paragraph (1) with respect to whether a foreign person has engaged in an activity described in subsection (a) shall be submitted to the President in writing jointly by the chairperson and ranking member of one of the appropriate congressional committees.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (d)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Appropriate congressional committees defined
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In this section, the term appropriate congressional committees means— +(1)the Committee on Foreign Affairs, the Committee on Financial Services, and the Committee on the Judiciary of the House of Representatives; and (2)the Committee on Foreign Relations, the Committee on the Judiciary, and the Committee on Banking, Housing, and Urban Affairs of the Senate.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      6.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Sanctions with respect to threats to current or former united states officials
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +(a)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In general
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      On and after the date that is 180 days after the date of the enactment of this division, the President shall impose the sanctions described in subsection (b) with respect to any foreign person the President determines has, on or after such date of enactment, ordered, directed, or taken material steps to carry out any use of violence or has attempted or threatened to use violence against any current or former official of the Government of the United States.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (b)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Sanctions described
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The sanctions described in this subsection are the following: +(1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Inadmissibility to united states
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In the case of a foreign person who is an individual— (A)ineligibility to receive a visa to enter the United States or to be admitted to the United States; or +(B)if the individual has been issued a visa or other documentation, revocation, in accordance with section 221(i) of the Immigration and Nationality Act (8 U.S.C. 1201(i)), of the visa or other documentation.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (2)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Blocking of property
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The blocking, in accordance with the International Emergency Economic Powers Act (50 U.S.C. 1701 et seq.), of all transactions in all property and interests in property of a foreign person if such property and interests in property are in the United States, come within the United States, or are or come within the possession or control of a United States person.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(c)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Enforcement of blocking of property
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      A person that violates, attempts to violate, conspires to violate, or causes a violation of a sanction described in subsection (b)(2) that is imposed by the President or any regulation, license, or order issued to carry out such a sanction shall be subject to the penalties set forth in subsections (b) and (c) of section 206 of the International Emergency Economic Powers Act (50 U.S.C. 1705) to the same extent as a person that commits an unlawful act described in subsection (a) of that section.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (d)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Waiver
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The President may waive the application of sanctions under this section for renewable periods not to exceed 180 days if the President— +(1)determines that such a waiver is in the vital national security interests of the United States; and (2)not less than 15 days before the granting of the waiver, submits to the appropriate congressional committees a notice of and justification for the waiver.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(e)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Termination and sunset
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +(1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Termination of sanctions
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The President may terminate the application of sanctions under this section with respect to a person if the President determines and reports to the appropriate congressional committees not later than 15 days before the termination of the sanctions that— (A)credible information exists that the person did not engage in the activity for which sanctions were imposed; +(B)the person has credibly demonstrated a significant change in behavior, has paid an appropriate consequence for the activity for which sanctions were imposed, and has credibly committed to not engage in an activity described in subsection (a) in the future; or (C)the termination of the sanctions is in the vital national security interests of the United States.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(2)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Sunset
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The requirement to impose sanctions under this section shall terminate on the date that is 4 years after the date of the enactment of this division.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (f)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Appropriate congressional committees defined
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In this section, the term appropriate congressional committees means— +(1)the Committee on Foreign Affairs and the Committee on the Judiciary; and (2)the Committee on Foreign Relations and the Committee on the Judiciary.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +P
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Illicit Captagon Trafficking Suppression Act
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      1.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Short title
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      This division may be cited as the Illicit Captagon Trafficking Suppression Act of 2023.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      2.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Findings
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Congress finds the following: +(1)Industrial scale production of the amphetamine-type stimulant also known as captagon, and the illicit production of precursor chemicals, in territories held by the regime of President Bashar al Assad in Syria are becoming more sophisticated and pose a severe challenge to regional and international security. (2)Elements of the Government of Syria are key drivers of illicit trafficking in captagon, with ministerial-level complicity in production and smuggling, using other armed groups such as Hizballah for technical and logistical support in captagon production and trafficking. +(3)As affiliates of the Government of Syria and other actors seek to export captagon, they undermine regional security by empowering a broad range of criminal networks, militant groups, mafia syndicates, and autocratic governments.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      3.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Statement of policy
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      It is the policy of the United States to target individuals, entities, and networks associated with the Government of Syria to dismantle and degrade the transnational criminal organizations, including narcotics trafficking networks, associated with the regime of President Bashar al Assad in Syria and Hizballah.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      4.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Imposition of sanctions with respect to illicit captagon trafficking
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +(a)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In general
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The sanctions described in subsection (b) shall be imposed with respect to any foreign person the President determines, on or after the date of enactment of this division— (1)engages in, or attempts to engage in, activities or transactions that have materially contributed to, or pose a significant risk of materially contributing to, the illicit production and international illicit proliferation of captagon; or +(2)knowingly receives any property or interest in property that the foreign person knows— (A)constitutes or is derived from proceeds of activities or transactions that have materially contributed to, or pose a significant risk of materially contributing to, the illicit production and international illicit proliferation of captagon; or +(B)was used or intended to be used to commit or to facilitate activities or transactions that have materially contributed to, or pose a significant risk of materially contributing to, the illicit production and international illicit proliferation of captagon.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (b)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Sanctions described
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The sanctions described in this subsection are the following: +(1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Blocking of property
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The President shall exercise all authorities granted under the International Emergency Economic Powers Act (50 U.S.C. 1701 et seq.) to the extent necessary to block and prohibit all transactions in property and interests in property of the foreign person if such property and interests in property are in the United States, come within the United States, or come within the possession or control of a United States person.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (2)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Ineligibility for visas, admission, or parole
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      (A)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Visas, admission, or parole
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      An alien described in subsection (a) shall be— +(i)inadmissible to the United States; (ii)ineligible to receive a visa or other documentation to enter the United States; and +(iii)otherwise ineligible to be admitted or paroled into the United States or to receive any other benefit under the Immigration and Nationality Act (8 U.S.C. 1101 et seq.).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (B)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Current visas revoked
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      (i)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In general
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The visa or other entry documentation of any alien described in subsection (a) is subject to revocation regardless of the issue date of the visa or other entry documentation.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(ii)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Immediate effect
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      A revocation under clause (i) shall, in accordance with section 221(i) of the Immigration and Nationality Act (8 U.S.C. 1201(i))— (I)take effect immediately; and +(II)cancel any other valid visa or entry documentation that is in the possession of the alien.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (c)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Penalties
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Any person that violates, or attempts to violate, subsection (b) or any regulation, license, or order issued pursuant to that subsection, shall be subject to the penalties set forth in subsections (b) and (c) of section 206 of the International Emergency Economic Powers Act (50 U.S.C. 1705) to the same extent as a person that commits an unlawful act described in subsection (a) of that section.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(d)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Waiver
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +(1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In general
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The President may waive the application of sanctions under this section with respect to a foreign person only if, not later than 15 days prior to the date on which the waiver is to take effect, the President submits to the appropriate congressional committees a written determination and justification that the waiver is important to the national security interests of the United States.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (2)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Briefing
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Not later than 60 days after the issuance of a waiver under paragraph (1), and every 180 days thereafter while the waiver remains in effect, the President shall brief the appropriate congressional committees on the reasons for the waiver.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(e)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Implementation
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The President may exercise all authorities provided under sections 203 and 205 of the International Emergency Economic Powers Act (50 U.S.C. 1702 and 1704) to carry out this section.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (f)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Regulations
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In general
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The President shall, not later than 120 days after the date of the enactment of this division, promulgate regulations as necessary for the implementation of this section.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(2)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Notification to congress
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Not later than 10 days before the promulgation of regulations under this subsection, the President shall notify the appropriate congressional committees of the proposed regulations and the provisions of this section that the regulations are implementing.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (g)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Exceptions
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Exception for intelligence activities
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Sanctions under this section shall not apply to any activity subject to the reporting requirements under title V of the National Security Act of 1947 (50 U.S.C. 3091 et seq.) or any authorized intelligence activities of the United States.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(2)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Exception to comply with international obligations and for law enforcement activities
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Sanctions under this section shall not apply with respect to an alien if admitting or paroling the alien into the United States is necessary— (A)to permit the United States to comply with the Agreement regarding the Headquarters of the United Nations, signed at Lake Success June 26, 1947, and entered into force November 21, 1947, between the United Nations and the United States, or other applicable international obligations; or +(B)to carry out or assist authorized law enforcement activity in the United States.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (3)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Humanitarian assistance
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      (A)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In general
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Sanctions under this division shall not apply to— +(i)the conduct or facilitation of a transaction for the provision of agricultural commodities, food, medicine, medical devices, humanitarian assistance, or for humanitarian purposes; or (ii)transactions that are necessary for or related to the activities described in clause (i).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(B)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Definitions
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In this subsection: (i)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Agricultural commodity
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term agricultural commodity has the meaning given that term in section 102 of the Agricultural Trade Act of 1978 (7 U.S.C. 5602).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(ii)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Medical device
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term medical device has the meaning given the term device in section 201 of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 321).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (iii)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Medicine
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term medicine has the meaning given the term drug in section 201 of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 321).
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      5.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Determinations with respect to the government of Syria, hizballah, and networks affiliated with the government of Syria or hizballah
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +(a)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In general
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Not later than 180 days after the date of the enactment of this division, the President shall— (1)determine whether each foreign person described in subsection (b) meets the criteria for sanctions under this division; and +(2)submit to the appropriate congressional committees a report containing— (A)a list of all foreign persons described in subsection (b) that meet the criteria for imposition of sanctions under this division; +(B)for each foreign person identified pursuant to subparagraph (A), a statement of whether sanctions have been imposed or will be imposed within 30 days of the submission of the report; and (C)with respect to any person identified pursuant to subparagraph (A) for whom sanctions have not been imposed and will not be imposed within 30 days of the submission of the report, the specific authority under which otherwise applicable sanctions are being waived, have otherwise been determined not to apply, or are not being imposed and a complete justification of the decision to waive or otherwise not apply such sanctions.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(b)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Foreign persons described
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The foreign persons described in this subsection are the following: (1)Maher Al Assad. +(2)Imad Abu Zureiq. (3)Amer Taysir Khiti. +(4)Taher al-Kayyali. (5)Raji Falhout. +(6)Mohammed Asif Issa Shalish. (7)Abdellatif Hamid. +(8)Mustafa Al Masalmeh.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      6.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Definitions
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In this division: +(1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Appropriate congressional committees
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term appropriate congressional committees means— (A)the Committee on Foreign Affairs, the Committee on Financial Services, and the Committee on the Judiciary of the House of Representatives; and +(B)the Committee on Foreign Relations, the Committee on Banking, Housing, and Urban Affairs, and the Committee on the Judiciary of the Senate.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (2)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Captagon
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term captagon means any compound, mixture, or preparation which contains any quantity of a stimulant in schedule I or II of section 202 of the Controlled Substances Act (21 U.S.C. 812), including— +(A)amphetamine, methamphetamine, and fenethylline; (B)any immediate precursor or controlled substance analogue of such a stimulant, as defined in section 102 of the Controlled Substances Act (21 U.S.C. 802); and +(C)any isomers, esters, ethers, salts, and salts of isomers, esters, and ethers of such a stimulant, whenever the existence of such isomers, esters, ethers, and salts is possible within the specific chemical designation.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (3)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Foreign person
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term foreign person— +(A)means an individual or entity that is not a United States person; and (B)includes a foreign state (as such term is defined in section 1603 of title 28, United States Code).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(4)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Illicit proliferation
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term illicit proliferation refers to any illicit activity to produce, manufacture, distribute, sell, or knowingly finance or transport.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (5)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Knowingly
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term knowingly has the meaning given that term in section 14 of the Iran Sanctions Act of 1996 (Public Law 104–172; 50 U.S.C. 1701 note).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(6)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      United states person
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term United States person means— (A)a United States citizen; +(B)a permanent resident alien of the United States; (C)an entity organized under the laws of the United States or of any jurisdiction within the United States, including a foreign branch of such an entity; or +(D)a person in the United States.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       Q
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      End Financing for Hamas and State Sponsors of Terrorism Act
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      1.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Short title
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      This division may be cited as the End Financing for Hamas and State Sponsors of Terrorism Act.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      2.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Report on financing for Hamas
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Not later than 180 days after the date of the enactment of this division, the Secretary of the Treasury shall submit to the Committee on Foreign Affairs and the Committee on Financial Services of the House of Representatives and to the Committee on Foreign Relations and the Committee on Banking, Housing, and Urban Affairs of the Senate a report (which shall be in unclassified form but may include a classified annex) that includes— (1)an analysis of the major sources of financing to Hamas; +(2)a description of United States and multilateral efforts to disrupt illicit financial flows involving Hamas; (3)an evaluation of United States efforts to undermine the ability of Hamas to finance armed hostilities against Israel; and +(4)an implementation plan with respect to the multilateral strategy described in section 3.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      3.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Multilateral Strategy to Disrupt Hamas Financing
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The Secretary of the Treasury, through participation in the G7, and other appropriate fora, shall develop a strategy in coordination with United States allies and partners to ensure that Hamas is incapable of financing armed hostilities against Israel.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +R
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Holding Iranian Leaders Accountable Act
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      1.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Short title
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      This division may be cited as the Holding Iranian Leaders Accountable Act of 2024.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      2.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Findings
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The Congress finds the following: +(1)Iran is characterized by high levels of official and institutional corruption, and substantial involvement by Iran’s security forces, particularly the Islamic Revolutionary Guard Corps (IRGC), in the economy. (2)The Department of Treasury in 2019 designated the Islamic Republic of Iran’s financial sector as a jurisdiction of primary money laundering concern, concluding, Iran has developed covert methods for accessing the international financial system and pursuing its malign activities, including misusing banks and exchange houses, operating procurement networks that utilize front or shell companies, exploiting commercial shipping, and masking illicit transactions using senior officials, including those at the Central Bank of Iran (CBI).. +(3)In June 2019, the Financial Action Task Force (FATF) urged all jurisdictions to require increased supervisory examination for branches and subsidiaries of financial institutions based in Iran. The FATF later called upon its members to introduce enhanced relevant reporting mechanisms or systematic reporting of financial transactions, and require increased external audit requirements, for financial groups with respect to any of their branches and subsidiaries located in Iran. (4)According to the State Department’s Country Reports on Terrorism in 2021, Iran continued to be the leading state sponsor of terrorism, facilitating a wide range of terrorist and other illicit activities around the world. Regionally, Iran supported acts of terrorism in Bahrain, Iraq, Lebanon, Syria, and Yemen through proxies and partner groups such as Hizballah and Hamas..
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      3.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Report on financial institutions and assets connected to certain Iranian officials
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +(a)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Financial institutions and assets report
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +(1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In general
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Not later than 180 days after the date of the enactment of this division, and every 2 years thereafter, the President shall submit a report to the appropriate Members of Congress containing— (A)the estimated total funds or assets that are under direct or indirect control by each of the natural persons described under subsection (b), and a description of such funds or assets, except that the President may limit coverage of the report to not fewer than 5 of such natural persons in order to meet the submission deadline described under this paragraph; +(B)a description of how such funds or assets were acquired, and how they have been used or employed; (C)a list of any non-Iranian financial institutions that— +(i)maintain an account in connection with funds or assets described in subparagraph (A); or (ii)knowingly provide significant financial services to a natural person covered by the report; and +(D)a description of any illicit or corrupt means employed to acquire or use such funds or assets.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (2)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Exemptions
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The requirements described under paragraph (1) may not be applied with respect to a natural person or a financial institution, as the case may be, if the President determines: +(A)The funds or assets described under subparagraph (A) of paragraph (1) were acquired through legal or noncorrupt means. (B)The natural person has agreed to provide significant cooperation to the United States for an important national security or law enforcement purpose with respect to Iran. +(C)A financial institution that would otherwise be listed in the report required by paragraph (1) has agreed to— (i)no longer maintain an account described under subparagraph (C)(i) of paragraph (1); +(ii)no longer provide significant financial services to a natural person covered by the report; or (iii)provide significant cooperation to the United States for an important national security or law enforcement purpose with respect to Iran.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(3)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Waiver
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The President may waive for up to 1 year at a time any requirement under paragraph (1) with respect to a natural person or a financial institution after reporting in writing to the appropriate Members of Congress that the waiver is in the national interest of the United States, with a detailed explanation of the reasons therefor.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (b)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Persons described
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The natural persons described in this subsection are the following: +(1)The Supreme Leader of Iran. (2)The President of Iran. +(3)The members of the Council of Guardians. (4)The members of the Expediency Council. +(5)The Minister of Intelligence and Security. (6)The Commander and the Deputy Commander of the IRGC. +(7)The Commander and the Deputy Commander of the IRGC Ground Forces. (8)The Commander and the Deputy Commander of the IRGC Aerospace Force. +(9)The Commander and the Deputy Commander of the IRGC Navy. (10)The Commander of the Basij-e Mostaz’afin. +(11)The Commander of the Qods Force. (12)The Commander in Chief of the Police Force. +(13)The head of the IRGC Joint Staff. (14)The Commander of the IRGC Intelligence. +(15)The head of the IRGC Imam Hussein University. (16)The Supreme Leader’s Representative at the IRGC. +(17)The Chief Executive Officer and the Chairman of the IRGC Cooperative Foundation. (18)The Commander of the Khatam-al-Anbia Construction Head Quarter. +(19)The Chief Executive Officer of the Basij Cooperative Foundation. (20)The head of the Political Bureau of the IRGC. +(21)The senior leadership as determined by the President of the following groups: (A)Hizballah. +(B)Hamas. (C)Palestinian Islamic Jihad. +(D)Kata’ib Hizballah.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (c)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Form of report; public availability
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Form
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The report required under subsection (a) and any waiver under subsection (a)(3) shall be submitted in unclassified form but may contain a classified annex.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(2)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Public availability
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The Secretary shall make the unclassified portion of such report public if the Secretary notifies the appropriate Members of Congress that the publication is in the national interest of the United States and would substantially promote— (A)deterring or sanctioning official corruption in Iran; +(B)holding natural persons or financial institutions listed in the report accountable to the people of Iran; (C)combating money laundering or the financing of terrorism; or +(D)achieving any other strategic objective with respect to the Government of Iran.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (3)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Format of publicly available reports
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      If the Secretary makes the unclassified portion of a report public pursuant to paragraph (2), the Secretary shall make it available to the public on the website of the Department of the Treasury— +(A)in English, Farsi, Arabic, and Azeri; and (B)in precompressed, easily downloadable versions that are made available in all appropriate formats.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(d)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Report and briefing on Iranian assets and licenses
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +(1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In general
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Not later than 30 days after the date of the enactment of this division, the Secretary of the Treasury shall submit to the appropriate members of Congress a report and provide to the appropriate congressional committees a briefing— (A)identifying— +(i)all assets of the Government of Iran or covered persons valued at more than $5,000,000 and blocked by the United States pursuant to any provision of law; and (ii)for each such asset— +(I)the country in which the asset is held; (II)the financial institution in which the asset is held; and +(III)the approximate value of the asset; and (B)setting forth a list of all general licenses, specific licenses, action letters, comfort letters, statements of licensing policy, answers to frequently asked questions, or other exemptions issued by the Secretary with respect to sanctions relating to Iran that are in effect as of the date of the report.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(2)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Form
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +(A)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Assets
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The report and briefing required by paragraph (1) shall be submitted or provided, as the case may be, in unclassified form.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (B)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Exemptions
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The report and briefing required by paragraph (1) shall be submitted or provided, as the case may be, in classified form.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(3)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Covered person defined
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In this section, the term ‘‘covered person’’ means— (A)an individual who is a citizen or national of Iran and is acting on behalf of the Government of Iran; +(B)an entity organized under the laws of Iran or otherwise subject to the jurisdiction of the Government of Iran; and (C)an individual or entity that provides material, tactical, operational, developmental, or financial support to— +(i)the Islamic Revolutionary Guard Corps; (ii)any agency or instrumentality of the armed forces of Iran; +(iii)any agency or instrumentality related to the nuclear program of Iran; or (iv)any organization designated as a foreign terrorist organization under section 219 of the Immigration and Nationality Act (8 U.S.C. 1189), including Hamas, Hezbollah, Palestinian Islamic Jihad, alQa’ida, and al-Shabaab.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      4.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Restrictions on certain financial institutions
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +(a)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In general
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Not later than the date that is 90 days after submitting a report described under section 3(a)(1), the Secretary shall undertake the following with respect to a financial institution that is described under section 3(a)(1)(C) and listed in the report: (1)If the financial institution is a United States financial institution, require the closure of any account described in section 3(a)(1)(C)(i), and prohibit the provision of significant financial services, directly or indirectly, to a natural person covered by the report. +(2)If the financial institution is a foreign financial institution, actively seek the closure of any account described in section 3(a)(1)(C)(i), and the cessation of significant financial services to a natural person covered by the report, using any existing authorities of the Secretary, as appropriate.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (b)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Suspension
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The Secretary may suspend the application of subsection (a) with respect to a financial institution upon reporting to the appropriate Members of Congress that the suspension is in the national interest of the United States, with a detailed explanation of the reasons therefor.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      5.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Exceptions for national security; implementation authority
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The following activities shall be exempt from requirements under sections 3 and 4: (1)Any activity subject to the reporting requirements under title V of the National Security Act of 1947 (50 U.S.C. 3091 et seq.), or to any authorized intelligence activities of the United States. +(2)The admission of an alien to the United States if such admission is necessary to comply with United States obligations under the Agreement between the United Nations and the United States of America regarding the Headquarters of the United Nations, signed at Lake Success June 26, 1947, and entered into force November 21, 1947, or under the Convention on Consular Relations, done at Vienna April 24, 1963, and entered into force March 19, 1967, or other applicable international obligations of the United States. (3)The conduct or facilitation of a transaction for the sale of agricultural commodities, food, medicine, or medical devices to Iran or for the provision of humanitarian assistance to the people of Iran, including engaging in a financial transaction relating to humanitarian assistance or for humanitarian purposes or transporting goods or services that are necessary to carry out operations relating to humanitarian assistance or humanitarian purposes.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      6.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Sunset
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The provisions of this division shall have no force or effect on the earlier of— (1)the date that is 5 years after the date of enactment of this division; or +(2)30 days after the Secretary reports in writing to the appropriate Members of Congress that— (A)Iran is not a jurisdiction of primary money laundering concern; or +(B)the Government of Iran is providing significant cooperation to the United States for the purpose of preventing acts of international terrorism, or for the promotion of any other strategic objective that is important to the national interest of the United States, as specified in the report by the Secretary.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      7.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Definitions
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      For purposes of this division: +(1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Appropriate members of congress
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term appropriate Members of Congress means the Speaker and Minority Leader of the House of Representatives, the Majority Leader and Minority Leader of the Senate, the Chairman and Ranking Member of the Committee on Foreign Affairs and the Committee on Financial Services of the House of Representatives, and the Chairman and Ranking Member of the Committee on Foreign Relations and the Committee on Banking, Housing, and Urban Affairs of the Senate.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (2)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Financial institution
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term financial institution means a United States financial institution or a foreign financial institution.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(3)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Foreign financial institution
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term foreign financial institution has the meaning given that term in section 561.308 of title 31, Code of Federal Regulations.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (4)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Funds
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term funds means— +(A)cash; (B)equity; +(C)any other asset whose value is derived from a contractual claim, including bank deposits, bonds, stocks, a security as defined in section 2(a) of the Securities Act of 1933 (15 U.S.C. 77b(a)), or a security or an equity security as defined in section 3(a) of the Securities Exchange Act of 1934 (15 U.S.C. 78c(a)); and (D)anything else that the Secretary determines appropriate.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(5)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Knowingly
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term knowingly with respect to conduct, a circumstance, or a result, means that a person has actual knowledge, or should have known, of the conduct, the circumstance, or the result.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (6)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Secretary
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term Secretary means the Secretary of the Treasury.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(7)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      United states financial institution
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The term United States financial institution has the meaning given the term U.S. financial institution under section 561.309 of title 31, Code of Federal Regulations.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       S
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Iran-China Energy Sanctions Act of 2023
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      1.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Short title
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      This division may be cited as the Iran-China Energy Sanctions Act of 2023.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      2.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Sanctions on foreign financial institutions with respect to the purchase of petroleum products and unmanned aerial vehicles from Iran
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Section 1245(d) of the National Defense Authorization Act for Fiscal Year 2012 (22 U.S.C. 8513a(d)) is amended— (1)by redesignating paragraph (5) as paragraph (6); and +(2)by inserting after paragraph (4) the following new paragraph: (5)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Applicability of sanctions with respect to chinese financial institutions
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      (A)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In general
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      For the purpose of paragraph (1)(A), a significant financial transaction shall include, based on relevant facts and circumstances, any transaction— +(i)by a Chinese financial institution (without regard to the size, number, frequency, or nature of the transaction) involving the purchase of petroleum or petroleum products from Iran; and (ii)by a foreign financial institution (without regard to the size, number, frequency, or nature of the transaction) involving the purchase of Iranian unmanned aerial vehicles (UAVs), UAV parts, or related systems.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(B)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Determination required
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Not later than 180 days after the date of the enactment of this paragraph and every year thereafter for 5 years, the President shall— (i)determine whether any— +(I)Chinese financial institution has engaged in a significant financial transaction as described in paragraph (1)(A)(i); and (II)financial institution has engaged in a significant financial transaction as described in paragraph (1)(A)(ii); and +(ii)transmit the determination under clause (i) to the Committee on Foreign Affairs and the Committee on Financial Services of the House of Representatives and to the Committee on Foreign Relations and the Committee on Banking, Housing, and Urban Affairs of the Senate.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      .
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       T
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Budgetary Effects
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      1.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Budgetary effects
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      (a)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Statutory PAYGO scorecards
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The budgetary effects of division D and each subsequent division of this Act shall not be entered on either PAYGO scorecard maintained pursuant to section 4(d) of the Statutory Pay-As-You-Go Act of 2010.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       +(b)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Senate PAYGO scorecards
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      The budgetary effects of division D and each subsequent division of this Act shall not be entered on any PAYGO scorecard maintained for purposes of section 4106 of H. Con. Res. 71 (115th Congress).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       (c)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Classification of budgetary effects
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Notwithstanding Rule 3 of the Budget Scorekeeping Guidelines set forth in the joint explanatory statement of the committee of conference accompanying Conference Report 105–217 and section 250(c)(8) of the Balanced Budget and Emergency Deficit Control Act of 1985, the budgetary effects of division D and each subsequent division of this Act shall not be estimated— +(1)for purposes of section 251 of such Act; (2)for purposes of an allocation to the Committee on Appropriations pursuant to section 302(a) of the Congressional Budget Act of 1974; and +(3)for purposes of paragraph (4)(C) of section 3 of the Statutory Pay-As-You-Go Act of 2010 as being included in an appropriation Act.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             Lorraine MillerClerk.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       + diff --git a/tests/corpus_manifest.toml b/tests/corpus_manifest.toml index 69bcb1ca..9a170022 100644 --- a/tests/corpus_manifest.toml +++ b/tests/corpus_manifest.toml @@ -20,6 +20,14 @@ # per-module completeness floor (test_manifest_fixtures_committed) fails closed if any # is absent — that is the CI signal that a manifested fixture was not committed. # +# VEHICLE — each bill names the kind of bill it is, one of: regular (one annual appropriations +# bill), omnibus (several annual bills in one, including minibuses and an omnibus carrying a +# continuing resolution), supplemental, continuing-resolution, reconciliation, authorizing (an +# authorizing law that appropriates directly), not-appropriations. It is the bill's, not the +# version's: a bill whose introduced text was something else and became an omnibus is +# `omnibus`. The ledger check reports its totals per vehicle (TESTING.md), and +# tests/test_corpus_manifest.py keeps the list closed. +# # ADDING A FIXTURE — see the "Adding a corpus fixture" recipe in TESTING.md. In short: # put the bill files under tests/corpus// and `git add` them, add a [[bill]] entry # here, and run the gates so any per-bill baseline (_KNOWN_DUPLICATE_COUNTS, @@ -75,6 +83,7 @@ [[bill]] id = "118-hr-4366" subcommittee = "milcon-va / full-year omnibus" +vehicle = "omnibus" covers = "Primary diff-validation baselines: controlled small diff (v1->v2, same structure) and no-division->omnibus structure expansion (v1->v6). Hand-curated assertions live in test_diff_validation TestControlledDiff / TestStructureExpansion." versions = [ { stage = "1_reported-in-house", formats = ["xml", "pdf"], committee_report = [{pkg = "CRPT-118hrpt122", citation = "H. Rept. 118-122", chamber = "house"}]}, @@ -88,6 +97,7 @@ versions = [ [[bill]] id = "115-hr-5895" subcommittee = "energy-water / legislative-branch / milcon-va (minibus)" +vehicle = "omnibus" covers = "Dead-zone similarity baseline (v4->v5, the corpus's densest 0.4-0.6 similarity gap; test_diff_validation TestDeadZoneBaseline) and multi-division minibus coverage — supplies the Legislative Branch subcommittee the Senate set omits. The v5 PDF is the unnumbered-enrolled-layout fixture for the decline guard (#141, tests/test_pdf_compare.py): the smallest enrolled print in the corpus. NOTE it contributes no PDF *tree* coverage — enrolled prints carry no margin line numbers, so extract_anchors returns [] and test_pdf_tree_invariants_hold_corpus_wide skips it ('no anchors / no offset table'). It is manifested so the completeness floor keeps it committed for the guard test. The v3 PDF (Placed on Calendar, Senate) is the #140 unbulleted-footer fixture (tests/test_pdf_text.py TestUnbulletedFooterConsumedOutput): it carries the unbulleted `HR 5895 PCS` footer on 181 of 184 pages, which is what that end-to-end guard asserts is stripped from the consumed output. Committed PDF-only — the guard reads the print, not the markup, so the XML would add weight without adding coverage (#539)." versions = [ { stage = "4_engrossed-amendment-senate", formats = ["xml", "pdf"], committee_report = [{citation = "none", chamber = "none", reason = "no senate committee report explains this stage"}]}, @@ -102,6 +112,7 @@ versions = [ [[bill]] id = "113-hr-3547" subcommittee = "full-year omnibus (enrolled)" +vehicle = "omnibus" covers = "Enrolled multi-division omnibus whose later titles spill out as orphan siblings — the #146/#167 duplicate-match_path proof case (its cross-division duplicate-count and money-drop baselines are pinned in test_corpus_properties / test_corpus_tree_properties). Stages 1-5 added in #220: the node-join gates pin 4->5 and 5->6 as XML amendment-shape pairs and 1->2 / 3->4 as PDF pairs." versions = [ { stage = "1_introduced-in-house", formats = ["pdf", "xml"], committee_report = [{citation = "none", chamber = "none", reason = "bill has no committee reports (introduced only or floor-amended omnibus)"}]}, @@ -118,6 +129,7 @@ versions = [ [[bill]] id = "114-hr-2029" subcommittee = "full-year omnibus" +vehicle = "omnibus" covers = "Omnibus span-geometry case (#172/#175). The 5->6 XML pair is the node-join amendment-shape gate; the 3->4 PDF pair is its anchor-agreement gate. Committed in #220 as part of retiring REQUIRE_CORPUS; also a #126 curation candidate. The enrolled text (v7) joined in #278 with the Legislative Branch validation set, extending the XML chain to a 6->7 pair." versions = [ { stage = "1_reported-in-house", formats = ["pdf", "xml"], committee_report = [{pkg = "CRPT-114hrpt92", citation = "H. Rept. 114-92", chamber = "house"}]}, @@ -151,6 +163,7 @@ versions = [ [[bill]] id = "117-hr-4502" subcommittee = "full-year omnibus (reported House)" +vehicle = "omnibus" covers = "A CLEAN convergence bill: the XML and PDF subsection gates assert exact parity against it, so both formats of the one stage are committed (#220)." versions = [ { stage = "1_reported-in-house", formats = ["xml", "pdf"], committee_report = [{pkg = "CRPT-117hrpt96", citation = "H. Rept. 117-96", chamber = "house"}]}, @@ -160,6 +173,7 @@ versions = [ [[bill]] id = "119-hr-1" subcommittee = "reconciliation (not appropriations)" +vehicle = "reconciliation" covers = "Reconciliation bill carried as an overfitting smoke case: twin genuinely-distinct Sec. 10012 (real source duplicate, not a parser bug) and provision-body amounts an appropriations parser does not node-ize (its money-drop residue is pinned in test_corpus_tree_properties). The PDF was added in #220: the subsection gates pair the CLEAN exact-parity bills against this messy print, and without it committed they silently ran on two bills instead of three. The v2 XML carries the v1 -> v2 pair the headline #86 financial-callout gate diffs, proving a wholly-removed appropriation is not rendered silently; scripts/build_similarity_labels.py re-derives the committed similarity answer key from the same pair." versions = [ { stage = "1_reported-in-house", formats = ["xml", "pdf"], committee_report = [{pkg = "CRPT-119hrpt106", granule = "CRPT-119hrpt106-pt1", citation = "H. Rept. 119-106,Book 1", chamber = "house", book = "Book 1"}, {pkg = "CRPT-119hrpt106", granule = "CRPT-119hrpt106-pt2", citation = "H. Rept. 119-106,Book 2", chamber = "house", book = "Book 2"}]}, @@ -174,6 +188,7 @@ versions = [ [[bill]] id = "118-hr-8752" subcommittee = "commerce-justice-science / homeland (reported + engrossed House)" +vehicle = "regular" covers = "The clean PDF extraction oracle (bimodal size bands, full coverage) and the XML+PDF diff-recall pair (v1->v2). Committed in both formats, so the PDF tree gate and the diff-recall suite run in CI." versions = [ { stage = "1_reported-in-house", formats = ["xml", "pdf"], committee_report = [{pkg = "CRPT-118hrpt553", citation = "H. Rept. 118-553", chamber = "house"}]}, @@ -183,6 +198,7 @@ versions = [ [[bill]] id = "118-hr-8282" subcommittee = "non-appropriations House bill" +vehicle = "not-appropriations" covers = "Introduced-in-House PDF used as the PDF-pipeline generalization case (a bill outside the appropriations shape must still extract and level without spurious accounts/majors)." versions = [ { stage = "1_introduced-in-house", formats = ["pdf", "xml"], committee_report = [{citation = "none", chamber = "none", reason = "bill has no committee reports (introduced only or floor-amended omnibus)"}]}, @@ -196,6 +212,7 @@ versions = [ [[bill]] id = "117-hr-2471" subcommittee = "non-appropriations House bill (catchline repro)" +vehicle = "omnibus" covers = "SEC.-catchline continuation repro (#89): the wrapped catchline 'AND ASSEMBLY IN HAITI.' must not become a false account/major (test_pdf_anchor_golden)." versions = [ { stage = "1_introduced-in-house", formats = ["pdf", "xml"], committee_report = [{citation = "none", chamber = "none", reason = "bill has no committee reports (introduced only or floor-amended omnibus)"}]}, @@ -205,6 +222,7 @@ versions = [ [[bill]] id = "118-hr-2882" subcommittee = "non-appropriations House bill (catchline repro)" +vehicle = "omnibus" covers = "SEC.-catchline continuation repro (#89): the wrapped catchline 'TRUST FUND.' must not become a false account/major (test_pdf_anchor_golden)." versions = [ { stage = "1_introduced-in-house", formats = ["pdf", "xml"], committee_report = [{citation = "none", chamber = "none", reason = "version predates the committee report, which is filed at the reported stage"}]}, @@ -220,78 +238,91 @@ versions = [ [[bill]] id = "118-s-4690" subcommittee = "agriculture" +vehicle = "regular" covers = "Agriculture/Rural Development/FDA Senate reported print — Agriculture subcommittee heading vocabulary." versions = [{ stage = "1_reported-in-senate", formats = ["xml", "pdf"], committee_report = [{pkg = "CRPT-118srpt193", citation = "S. Rept. 118-193", chamber = "senate"}]}] [[bill]] id = "118-s-4795" subcommittee = "commerce-justice-science" +vehicle = "regular" covers = "CJS Senate reported print (FY2025). DOJ general-provisions + NASA heading pair (a cross-section heading collision the gate pins as a benign baseline)." versions = [{ stage = "1_reported-in-senate", formats = ["xml", "pdf"], committee_report = [{pkg = "CRPT-118srpt198", citation = "S. Rept. 118-198", chamber = "senate"}]}] [[bill]] id = "118-s-2321" subcommittee = "commerce-justice-science (FY2024)" +vehicle = "regular" covers = "CJS FY2024 reported print — the cross-year out-of-corpus guard (heading vocabulary must generalize across fiscal years)." versions = [{ stage = "1_reported-in-senate", formats = ["xml", "pdf"], committee_report = [{pkg = "CRPT-118srpt62", citation = "S. Rept. 118-62", chamber = "senate"}]}] [[bill]] id = "118-s-4921" subcommittee = "defense" +vehicle = "regular" covers = "Department of Defense Senate reported print — Defense subcommittee heading vocabulary." versions = [{ stage = "1_reported-in-senate", formats = ["xml", "pdf"], committee_report = [{pkg = "CRPT-118srpt204", citation = "S. Rept. 118-204", chamber = "senate"}]}] [[bill]] id = "118-s-4927" subcommittee = "energy-water" +vehicle = "regular" covers = "Energy-Water Senate reported print. Corps of Engineers heading repeats." versions = [{ stage = "1_reported-in-senate", formats = ["xml", "pdf"], committee_report = [{pkg = "CRPT-118srpt205", citation = "S. Rept. 118-205", chamber = "senate"}]}] [[bill]] id = "118-s-4928" subcommittee = "financial-services" +vehicle = "regular" covers = "Financial Services and General Government Senate reported print. Treasury/OPM salaries + DC funds repeats." versions = [{ stage = "1_reported-in-senate", formats = ["xml", "pdf"], committee_report = [{pkg = "CRPT-118srpt206", citation = "S. Rept. 118-206", chamber = "senate"}]}] [[bill]] id = "118-s-2625" subcommittee = "homeland-security" +vehicle = "regular" covers = "Department of Homeland Security Senate reported print — Homeland subcommittee heading vocabulary." versions = [{ stage = "1_reported-in-senate", formats = ["xml", "pdf"], committee_report = [{pkg = "CRPT-118srpt85", citation = "S. Rept. 118-85", chamber = "senate"}]}] [[bill]] id = "118-s-4802" subcommittee = "interior-environment" +vehicle = "regular" covers = "Interior-Environment Senate reported print. Forest Service heading repeats." versions = [{ stage = "1_reported-in-senate", formats = ["xml", "pdf"], committee_report = [{pkg = "CRPT-118srpt201", citation = "S. Rept. 118-201", chamber = "senate"}]}] [[bill]] id = "118-s-4942" subcommittee = "labor-hhs" +vehicle = "regular" covers = "Labor-HHS-Education Senate reported print. VETS employment-and-training lines." versions = [{ stage = "1_reported-in-senate", formats = ["xml", "pdf"], committee_report = [{pkg = "CRPT-118srpt207", citation = "S. Rept. 118-207", chamber = "senate"}]}] [[bill]] id = "118-s-4677" subcommittee = "milcon-va" +vehicle = "regular" covers = "Military Construction / Veterans Affairs Senate reported print — MilCon-VA subcommittee heading vocabulary." versions = [{ stage = "1_reported-in-senate", formats = ["xml", "pdf"], committee_report = [{pkg = "CRPT-118srpt191", citation = "S. Rept. 118-191", chamber = "senate"}]}] [[bill]] id = "118-s-4797" subcommittee = "state-foreign-ops" +vehicle = "regular" covers = "State-Foreign Operations Senate reported print. Callable-capital limitation section." versions = [{ stage = "1_reported-in-senate", formats = ["xml", "pdf"], committee_report = [{pkg = "CRPT-118srpt200", citation = "S. Rept. 118-200", chamber = "senate"}]}] [[bill]] id = "118-s-4796" subcommittee = "transportation-hud" +vehicle = "regular" covers = "Transportation-HUD Senate reported print. FAA/FHWA/NHTSA/HUD heading repeats." versions = [{ stage = "1_reported-in-senate", formats = ["xml", "pdf"], committee_report = [{pkg = "CRPT-118srpt199", citation = "S. Rept. 118-199", chamber = "senate"}]}] [[bill]] id = "118-hr-8774" subcommittee = "financial-services (reported House)" +vehicle = "regular" covers = "Controlled financial-diff and pipeline-parity pair (v1->v2): the CLI --financial filter and the PDF/XML pipeline are asserted against this diff (test_financial_diff, test_pipeline_parity). Both stages committed as XML for those gates." versions = [ { stage = "1_reported-in-house", formats = ["xml", "pdf"], committee_report = [{pkg = "CRPT-118hrpt557", citation = "H. Rept. 118-557", chamber = "house"}]}, @@ -301,6 +332,7 @@ versions = [ [[bill]] id = "113-hr-83" subcommittee = "full-year omnibus (FY2015 CRomnibus)" +vehicle = "omnibus" covers = "Money-conservation bounded-drop baseline: the engrossed House amendment is the structure-tree overcount guard's real-bill case (test_structure_tree test_money_conservation_no_overcount_bounded_drops). The enrolled text (v7) joined in #278 as part of the Legislative Branch validation set, which also gives the node-join gates a 6->7 amendment-shape pair on this bill." versions = [ # PDF WITHHELD (#519): 1 of its 301 catchline-bearing subsections, (104)(b), reaches no @@ -322,6 +354,7 @@ versions = [ [[bill]] id = "116-hr-1865" subcommittee = "full-year omnibus (enrolled, FY2020)" +vehicle = "omnibus" covers = "Legislative Branch validation set (#278): enrolled FY2020 further-consolidated appropriations. Its curated accounts are checked against extracted amounts in test_validate_extraction TestLegBranchValidation." versions = [ { stage = "6_enrolled-bill", formats = ["xml", "pdf"], committee_report = [{citation = "none", chamber = "none", reason = "bill has no committee reports (introduced only or floor-amended omnibus)"}]}, @@ -330,6 +363,7 @@ versions = [ [[bill]] id = "115-hr-1625" subcommittee = "full-year omnibus (enrolled, FY2018)" +vehicle = "omnibus" covers = "Legislative Branch validation set (#278): enrolled FY2018 consolidated appropriations. Also the #10 publication-ordering rename case (enrolled moved 7_ -> 6_ once the url-less phantom version was excluded), which is what the validation completeness floor exists to catch." versions = [ { stage = "6_enrolled-bill", formats = ["xml", "pdf"], committee_report = [{citation = "none", chamber = "none", reason = "bill has no committee reports (introduced only or floor-amended omnibus)"}]}, @@ -338,6 +372,7 @@ versions = [ [[bill]] id = "115-hr-244" subcommittee = "full-year omnibus (enrolled, FY2018 first tranche)" +vehicle = "omnibus" covers = "Legislative Branch validation set (#278): enrolled FY2018 consolidated security/veterans appropriations. NOTE only the enrolled text is committed. Its v5 engrossed-amendment-house doc is deliberately withheld (#11 / #322): the corpus gates' body extraction does not surface that amendment class's appropriations, so committing it would force allowlisting a known parser gap as a documented-normal skip." versions = [ { stage = "6_enrolled-bill", formats = ["xml", "pdf"], committee_report = [{citation = "none", chamber = "none", reason = "bill has no committee reports (introduced only or floor-amended omnibus)"}]}, @@ -358,6 +393,7 @@ versions = [ [[bill]] id = "117-hr-4432" subcommittee = "defense" +vehicle = "regular" covers = "Account-vocabulary precision/recall floor (reported-in-House, FY2022 Defense). Committed so test_pdf_anchor_golden's floor gate runs in CI instead of skipping on a bills/ reference." versions = [ { stage = "1_reported-in-house", formats = ["xml", "pdf"], committee_report = [{pkg = "CRPT-117hrpt88", citation = "H. Rept. 117-88", chamber = "house"}]}, @@ -366,6 +402,7 @@ versions = [ [[bill]] id = "118-hr-4820" subcommittee = "transportation-hud" +vehicle = "regular" covers = "Account-vocabulary precision/recall floor (reported-in-House, FY2024 THUD). The bill the gate's RECALL_FLOOR/PRECISION_FLOOR are calibrated against, so it is the one entry whose absence from CI made the floors unverifiable there." versions = [ { stage = "1_reported-in-house", formats = ["xml", "pdf"], committee_report = [{pkg = "CRPT-118hrpt154", citation = "H. Rept. 118-154", chamber = "house"}]}, @@ -388,8 +425,57 @@ versions = [ [[bill]] id = "118-hr-9468" subcommittee = "milcon-va / supplemental (no TITLE divisions)" +vehicle = "supplemental" covers = "The corpus's untitled-appropriations shape: accounts as children of a bare body-level <section> with no <enum>, including a #474 split-account pair (name and money in separate sibling elements). Pins that `Compensation and Pensions` and `Readjustment Benefits` reach their own named, addressed nodes (test_bill_tree.py TestUntitledBillAppropriations) rather than collapsing into one unnamed entry (#485)." versions = [ { stage = "1_introduced-in-house", formats = ["xml", "pdf"], committee_report = [{citation = "none", chamber = "none", reason = "bill has no committee reports (introduced only or floor-amended omnibus)"}]}, { stage = "4_enrolled-bill", formats = ["xml", "pdf"], committee_report = [{citation = "none", chamber = "none", reason = "bill has no committee reports (introduced only or floor-amended omnibus)"}]}, ] + +# --- Kinds of bill beyond regular appropriations (#733) ------------------------ +# Money is appropriated outside the twelve annual bills too. One bill of each such kind is +# committed so every corpus gate, and the ledger check that grades where the PDF files each +# dollar amount (tests/test_pdf_ledger_location.py), measures that kind, and +# `python -m tests.ledger_location` reports each `vehicle` separately so one kind cannot hide +# behind another's volume. The versions are the ones that passed a chamber or became law, in +# both formats. None of them has a committee report of its own (checked against each bill's +# govinfo BILLSTATUS record): H.R. 5860, H.R. 815 and S. 2938 have none at all, and the House +# report on H.R. 1 explains the House text, not the Senate amendment committed here. + +[[bill]] +id = "118-hr-5860" +subcommittee = "continuing resolution" +vehicle = "continuing-resolution" +covers = "Continuing Appropriations Act, 2024 (Division A) with other extensions (Division B): funds government at the prior year's rate by reference, so its ledger is the explicit amounts only (54 in the engrossed text) and it carries no appropriations-* heading at all. The corpus's only pure continuing resolution; 113-hr-83 mixes one into an omnibus. The enrolled print is unnumbered, so the ledger check reads the engrossed version and the pair gives the diff gates a nearly unchanged CR." +versions = [ + { stage = "3_engrossed-in-house", formats = ["xml", "pdf"], committee_report = [{citation = "none", chamber = "none", reason = "bill has no committee reports (taken up on the House floor without committee action)"}]}, + { stage = "4_enrolled-bill", formats = ["xml", "pdf"], committee_report = [{citation = "none", chamber = "none", reason = "bill has no committee reports (taken up on the House floor without committee action)"}]}, +] + +[[bill]] +id = "118-hr-815" +subcommittee = "supplemental (national security)" +vehicle = "supplemental" +covers = "A large emergency supplemental, where 118-hr-9468 is a small untitled one. The Senate amendment is one supplemental division plus an authorizing division; the House amendment splits the money into three supplemental acts (Israel, Ukraine, Indo-Pacific; divisions A to C) and adds seventeen divisions of other legislation. The pair exercises a supplemental restructured between chambers." +versions = [ + { stage = "4_engrossed-amendment-senate", formats = ["xml", "pdf"], committee_report = [{citation = "none", chamber = "none", reason = "no senate committee report explains this stage"}]}, + { stage = "5_engrossed-amendment-house", formats = ["xml", "pdf"], committee_report = [{citation = "none", chamber = "none", reason = "text was authored in response to the other chamber's amendment, so no committee report of this chamber accompanies it"}]}, +] + +[[bill]] +id = "115-hr-1" +subcommittee = "reconciliation (not appropriations)" +vehicle = "reconciliation" +covers = "Tax Cuts and Jobs Act as the Senate first passed it: a second reconciliation bill beside 119-hr-1, three committee titles of numbered sections and no appropriations-* heading, most of its dollar figures thresholds written into the tax code. The American Rescue Plan (117-hr-1319) and the Inflation Reduction Act (117-hr-5376) were measured first and left out: their PDFs miss 1 to 4 catchline-bearing subsections, which the subsection gates assert absolutely (#519)." +versions = [ + { stage = "5_engrossed-amendment-senate", formats = ["xml", "pdf"], committee_report = [{citation = "none", chamber = "none", reason = "no senate committee report explains this stage"}]}, +] + +[[bill]] +id = "117-s-2938" +subcommittee = "authorizing law with an appropriations division" +vehicle = "authorizing" +covers = "Bipartisan Safer Communities Act as the Senate passed it, the text enacted: Division A is mental-health and firearms law, Division B appropriates through regular appropriations headings. The corpus's authorizing law that appropriates directly. The Infrastructure Investment and Jobs Act (117-hr-3684) and the CHIPS and Science Act (117-hr-4346) were measured first and left out: their PDFs miss catchline-bearing subsections and the first also reads quoted subsections as its own, both asserted absolutely by the subsection gates (#519)." +versions = [ + { stage = "5_engrossed-amendment-senate", formats = ["xml", "pdf"], committee_report = [{citation = "none", chamber = "none", reason = "bill has no committee reports (checked against its BILLSTATUS record)"}]}, +] diff --git a/tests/data/canonical_baseline.json b/tests/data/canonical_baseline.json index e3e4043f..92d6fa0c 100644 --- a/tests/data/canonical_baseline.json +++ b/tests/data/canonical_baseline.json @@ -1,8 +1,8 @@ { "113-hr-3547/1_introduced-in-house->2_engrossed-in-house": { - "bytes": 2999, + "bytes": 3114, "changes": 1, - "sha256": "dc6061cdbef8209e39f1cfce20881714ab1094eac136cce2a15e9dff763b67b4", + "sha256": "c4edbca4f6dc750242b231925f5fe9003c07ccca7f4020827354db2418532864", "summary": { "added": 0, "modified": 1, @@ -12,9 +12,9 @@ } }, "113-hr-3547/2_engrossed-in-house->3_received-in-senate": { - "bytes": 2658, + "bytes": 2773, "changes": 0, - "sha256": "4c0b8993fb1d06102b2a74c7d29c782372250bed8ab55535d05c08d073511bbf", + "sha256": "e1fadf3ae87d309bb2843e2fcf17224fab8b8e098cbf1dc339c3f6a7b055d569", "summary": { "added": 0, "modified": 0, @@ -24,9 +24,9 @@ } }, "113-hr-3547/3_received-in-senate->4_engrossed-amendment-senate": { - "bytes": 3650, + "bytes": 3765, "changes": 5, - "sha256": "dc30bd639254a05f2269c083fc9a656e3748b4b7c9c9ccf16f7a779c9b0f6f11", + "sha256": "76d9bdaa6cd04a4bcdac7a3e57b78240731c9e5cddbf007a1422d9e20d5a5f80", "summary": { "added": 0, "modified": 0, @@ -36,9 +36,9 @@ } }, "113-hr-3547/4_engrossed-amendment-senate->5_engrossed-amendment-house": { - "bytes": 5355122, + "bytes": 6401661, "changes": 2811, - "sha256": "37dc77993746fc80d8035b580bae055d900f248d0a8e145ae0b8108bf1b308e5", + "sha256": "02d557337e091dd5c446220102eeb7ddef31cf92207706b6fea6dd978b7ac0c7", "summary": { "added": 2810, "modified": 0, @@ -48,9 +48,9 @@ } }, "113-hr-3547/5_engrossed-amendment-house->6_enrolled-bill": { - "bytes": 4763664, + "bytes": 6806632, "changes": 8, - "sha256": "e0197da6e3c3685da2bf6152a1c126f5365f85fb3d8090c9384a5a971529dbdd", + "sha256": "bef96766b34286788288ec610a1415d60273a23ebbf76bafd5c9083033120c87", "summary": { "added": 3, "modified": 5, @@ -60,9 +60,9 @@ } }, "113-hr-83/6_engrossed-amendment-house->7_enrolled-bill": { - "bytes": 5083801, + "bytes": 7059350, "changes": 9, - "sha256": "cb1af5947c2c6b2aa450400f9e065abbef56db89fc64d5716462695387ca921c", + "sha256": "a118713fd7bb4ab79febb05563388c9440260faa7e7b3ccc1e66c9b2edeaf1be", "summary": { "added": 3, "modified": 6, @@ -72,9 +72,9 @@ } }, "114-hr-2029/1_reported-in-house->3_referred-in-senate": { - "bytes": 249998, + "bytes": 332403, "changes": 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"SALARIES AND EXPENSES, FOREIGN CLAIMS", - 36, - 11 - ], [ "account", - "SETTLEMENT COMMISSION", + "SALARIES AND EXPENSES, FOREIGN CLAIMS SETTLEMENT COMMISSION", 36, - 12 + 11 ], [ "account", @@ -407,17 +401,11 @@ 36, 17 ], - [ - "agency", - "SALARIES AND EXPENSES, COMMUNITY RELATIONS", - 37, - 9 - ], [ "account", - "SERVICE", + "SALARIES AND EXPENSES, COMMUNITY RELATIONS SERVICE", 37, - 10 + 9 ], [ "account", @@ -540,22 +528,22 @@ 6 ], [ - "agency", - "LIMITATION ON ADMINISTRATIVE EXPENSES, FEDERAL", + "account", + "LIMITATION ON ADMINISTRATIVE EXPENSES, FEDERAL PRISON INDUSTRIES, INCORPORATED", 47, 15 ], [ - "account", - "PRISON INDUSTRIES, INCORPORATED", - 47, - 16 + "agency", + "STATE AND LOCAL LAW ENFORCEMENT ACTIVITIES OFFICE ON VIOLENCE AGAINST WOMEN", + 48, + 6 ], [ "account", - "PROSECUTION PROGRAMS", + "VIOLENCE AGAINST WOMEN PREVENTION AND PROSECUTION PROGRAMS", 48, - 9 + 8 ], [ "agency", @@ -799,9 +787,9 @@ ], [ "account", - "MATHEMATICS ENGAGEMENT", + "SCIENCE, TECHNOLOGY, ENGINEERING, AND MATHEMATICS ENGAGEMENT", 92, - 4 + 3 ], [ "account", @@ -811,9 +799,9 @@ ], [ "account", - "RESTORATION", + "CONSTRUCTION AND ENVIRONMENTAL COMPLIANCE AND RESTORATION", 94, - 6 + 5 ], [ "account", @@ -839,17 +827,11 @@ 99, 7 ], - [ - "agency", - "MAJOR RESEARCH EQUIPMENT AND FACILITIES", - 100, - 8 - ], [ "account", - "CONSTRUCTION", + "MAJOR RESEARCH EQUIPMENT AND FACILITIES CONSTRUCTION", 100, - 9 + 8 ], [ "account", @@ -941,17 +923,11 @@ 106, 17 ], - [ - "agency", - "ADMINISTRATIVE PROVISION\u2014LEGAL SERVICES", - 107, - 15 - ], [ "account", - "CORPORATION", + "ADMINISTRATIVE PROVISION\u2014LEGAL SERVICES CORPORATION", 107, - 16 + 15 ], [ "agency", diff --git a/tests/data/pdf/anchors_golden/118-s-4795.pre-agency-anchors.json b/tests/data/pdf/anchors_golden/118-s-4795.pre-agency-anchors.json index 7d0be351..2736f6c1 100644 --- a/tests/data/pdf/anchors_golden/118-s-4795.pre-agency-anchors.json +++ b/tests/data/pdf/anchors_golden/118-s-4795.pre-agency-anchors.json @@ -295,9 +295,9 @@ ], [ "account", - "SETTLEMENT COMMISSION", + "SALARIES AND EXPENSES, FOREIGN CLAIMS SETTLEMENT COMMISSION", 36, - 12 + 11 ], [ "account", @@ -307,9 +307,9 @@ ], [ "account", - "SERVICE", + "SALARIES AND EXPENSES, COMMUNITY RELATIONS SERVICE", 37, - 10 + 9 ], [ "account", @@ -391,15 +391,15 @@ ], [ "account", - "PRISON INDUSTRIES, INCORPORATED", + "LIMITATION ON ADMINISTRATIVE EXPENSES, FEDERAL PRISON INDUSTRIES, INCORPORATED", 47, - 16 + 15 ], [ "account", - "PROSECUTION PROGRAMS", + "VIOLENCE AGAINST WOMEN PREVENTION AND PROSECUTION PROGRAMS", 48, - 9 + 8 ], [ "account", @@ -619,9 +619,9 @@ ], [ "account", - "MATHEMATICS ENGAGEMENT", + "SCIENCE, TECHNOLOGY, ENGINEERING, AND MATHEMATICS ENGAGEMENT", 92, - 4 + 3 ], [ "account", @@ -631,9 +631,9 @@ ], [ "account", - "RESTORATION", + "CONSTRUCTION AND ENVIRONMENTAL COMPLIANCE AND RESTORATION", 94, - 6 + 5 ], [ "account", @@ -655,9 +655,9 @@ ], [ "account", - "CONSTRUCTION", + "MAJOR RESEARCH EQUIPMENT AND FACILITIES CONSTRUCTION", 100, - 9 + 8 ], [ "account", @@ -721,9 +721,9 @@ ], [ "account", - "CORPORATION", + "ADMINISTRATIVE PROVISION\u2014LEGAL SERVICES CORPORATION", 107, - 16 + 15 ], [ "account", diff --git a/tests/data/pdf/anchors_golden/major_vocab.json b/tests/data/pdf/anchors_golden/major_vocab.json index 5896e6b2..261150df 100644 --- a/tests/data/pdf/anchors_golden/major_vocab.json +++ b/tests/data/pdf/anchors_golden/major_vocab.json @@ -1,10 +1,12 @@ { "agriculture": [ "AGRICULTURAL PROGRAMS", + "CORPORATIONS", "DOMESTIC FOOD PROGRAMS", "FARM PRODUCTION AND CONSERVATION PROGRAMS", "FOREIGN ASSISTANCE AND RELATED PROGRAMS", "GENERAL PROVISIONS", + "INDEPENDENT AGENCIES", "RELATED AGENCIES AND FOOD AND DRUG ADMINISTRATION", "RURAL DEVELOPMENT PROGRAMS" ], @@ -26,13 +28,19 @@ "REVOLVING AND MANAGEMENT FUNDS" ], "energy-water": [ + "ATOMIC ENERGY DEFENSE ACTIVITIES NATIONAL NUCLEAR SECURITY ADMINISTRATION", "CORPS OF ENGINEERS\u2014CIVIL", "DEPARTMENT OF ENERGY", "DEPARTMENT OF THE ARMY", "DEPARTMENT OF THE INTERIOR", "ENERGY PROGRAMS", + "ENVIRONMENTAL AND OTHER DEFENSE ACTIVITIES", "GENERAL PROVISIONS", - "INDEPENDENT AGENCIES" + "GENERAL PROVISIONS\u2014CORPS OF ENGINEERS\u2014CIVIL", + "GENERAL PROVISIONS\u2014DEPARTMENT OF ENERGY", + "GENERAL PROVISIONS\u2014INDEPENDENT AGENCIES", + "INDEPENDENT AGENCIES", + "POWER MARKETING ADMINISTRATIONS" ], "financial-services": [ "ADDITIONAL GENERAL PROVISIONS", @@ -54,9 +62,11 @@ ], "interior": [ "DEPARTMENT OF AGRICULTURE", + "DEPARTMENT OF HEALTH AND HUMAN SERVICES", "DEPARTMENT OF THE INTERIOR", "ENVIRONMENTAL PROTECTION AGENCY", "GENERAL PROVISIONS", + "OTHER RELATED AGENCIES", "RELATED AGENCIES" ], "labor-hhs": [ @@ -67,9 +77,18 @@ "RELATED AGENCIES" ], "legislative-branch": [ + "ARCHITECT OF THE CAPITOL", + "CAPITOL POLICE", + "CONGRESSIONAL BUDGET OFFICE", "GENERAL PROVISIONS", + "GOVERNMENT ACCOUNTABILITY OFFICE", + "GOVERNMENT PUBLISHING OFFICE", "HOUSE OF REPRESENTATIVES", - "LEGISLATIVE BRANCH" + "JOHN C. STENNIS CENTER FOR PUBLIC SERVICE TRAINING AND DEVELOPMENT", + "JOINT ITEMS", + "LEGISLATIVE BRANCH", + "LIBRARY OF CONGRESS", + "OFFICE OF CONGRESSIONAL WORKPLACE RIGHTS" ], "milcon-va": [ "DEPARTMENT OF DEFENSE", @@ -85,6 +104,9 @@ "GENERAL PROVISIONS", "INTERNATIONAL SECURITY ASSISTANCE", "MULTILATERAL ASSISTANCE", + "OTHER COMMISSIONS", + "RELATED AGENCY", + "RELATED PROGRAMS", "UNITED STATES AGENCY FOR INTERNATIONAL DEVELOPMENT" ], "transportation-hud": [ diff --git a/tests/data/pdf_canonical_baseline.json b/tests/data/pdf_canonical_baseline.json index 36586c6b..787c1b2f 100644 --- a/tests/data/pdf_canonical_baseline.json +++ b/tests/data/pdf_canonical_baseline.json @@ -1,27 +1,27 @@ { "113-hr-3547/1_introduced-in-house->2_engrossed-in-house": { - "bytes": 5313, + "bytes": 5428, "changes": 2, "declined": false, - "sha256": "5ae9864b6b24e6a6f0186456ca90d6eb57fb669a0c28180d930ad9ba0a5eb82f", + "sha256": "e350da24c4b6d37f8d6ce839dda095439dc8bcf4d210b1047f8d81ac0166935e", "summary": { "modified": 2 } }, "113-hr-3547/2_engrossed-in-house->3_received-in-senate": { - "bytes": 4903, + "bytes": 5018, "changes": 2, "declined": false, - "sha256": "ed0901625befb4a8fd8709d48e8a3750073c96c0a32e97f8bb84909b05a13abf", + "sha256": "d8789f10c08047cc1e26476be671507f42fe71cf1ecc6a211fa5e59d81c8dc79", "summary": { "modified": 2 } }, "113-hr-3547/3_received-in-senate->4_engrossed-amendment-senate": { - "bytes": 5984, + "bytes": 6099, "changes": 5, "declined": false, - "sha256": "06c79e44e75172f3c600971a8f504ef6b3eeda8cd248e737120ffa2707df2ac4", + "sha256": "b8a2be8b3372c68445731aff2a427829ce62c1ac0c06d01a1244cf7e34e4ffe5", "summary": { "added": 2, "removed": 3 @@ -32,22 +32,22 @@ "message": "This document has no printed line numbers, so DeltaTrack can't diff it accurately yet \u2014 enrolled bills and public-law prints are typeset this way. 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On the XML side the location is the node's ``display_path``; on the PDF side it is +the breadcrumb of the anchor block the amount sits in. The two amount sequences are aligned in +document order on their values, and each matched amount is scored by comparing the two +locations, cut after the section (sub-section depth is not heading structure). Every level of +the path is compared, not just the account and its parent: + +- ``T0`` the same path. +- ``T1`` the same levels in the same order, a label differs: a joined, tail or near-variant name. +- ``T2`` true but shallower: the PDF's ancestors are the XML's, in order, with some left out. +- ``T3`` right heading, wrong parent: an ancestor that is wrong, extra or out of order. +- ``T4`` filed under a different heading. +- ``MISS`` an XML amount the alignment could not place in the PDF sequence. + +Two readings come out of this module, and they answer different questions: + +- **The tier totals** (``score``) are the formal result. They are pinned per version by + ``tests/test_pdf_ledger_location.py``, and a heading change is judged and optimized by them. +- **The per-amount check** (``--save`` / ``--against``) is informal. It follows each amount from + one parser to another and lists the ones whose tier got worse, which a total hides when other + amounts improve. It is how a regression is found and explained; it is not pinned and is not a + gate. Both runs are graded by this module's ``tier``, so a scorer change cannot pass for a + parser change. + +The XML is read here, at test time, and nowhere at runtime (ADR 0005, 0010, 0011). +""" + +from __future__ import annotations + +import difflib +import re +from collections import Counter +from pathlib import Path + +from deltatrack.amounts import extract_amounts +from deltatrack.bill_tree import amount_text, normalize_bill, normalize_header +from deltatrack.parsers.pdf_anchors import breadcrumb_for, extract_anchors +from deltatrack.parsers.pdf_blocks import _flatten, _group_into_blocks +from tests.pdf_corpus import cached_pages, dual_format_versions + +TIERS = ("T0", "T1", "T2", "T3", "T4", "MISS") +NOT_TOLERATED = ("T3", "T4", "MISS") + +# A structural level printed with its own number, possibly followed by its name on the same +# element ("TITLE I—DEPARTMENT OF DEFENSE", "Division A: …"). +_LEVEL = re.compile(r"^(title|division|subtitle|part|chapter|subchapter)\s+([ivxlcdm]+|\d+|[a-z])\b") +_SECTION = re.compile(r"^sec(?:tion)?\.?\s*([0-9]+[a-z]?)") +_NEAR_VARIANT = 0.9 + + +def location(path: tuple[str, ...] | list[str]) -> tuple[str, ...]: + """Comparable location keys for a path, cut after the section. + + A level element that carries its own name yields two keys, the level and the name, because + the PDF prints the name as its own line under the level. + """ + out: list[str] = [] + for element in path: + s = " ".join(str(element).lower().split()) + level = _LEVEL.match(s) + if level: + out.append(f"{level.group(1)} {level.group(2)}") + name = normalize_header(s[level.end() :].lstrip(" —–-:.")) + if name: + out.append(name) + continue + section = _SECTION.match(s) + if section: + out.append(f"sec {section.group(1)}") + break + key = normalize_header(s) + if key: + out.append(key) + return tuple(out) + + +def _variant(a: str | None, b: str | None) -> bool: + if not a or not b: + return False + return ( + a.endswith(" " + b) + or b.endswith(" " + a) + or a.startswith(b + " ") + or b.startswith(a + " ") + or difflib.SequenceMatcher(None, a, b).ratio() >= _NEAR_VARIANT + ) + + +def _same(a: str, b: str) -> bool: + return a == b or _variant(a, b) + + +def tier(xml_loc: tuple[str, ...], pdf_loc: tuple[str, ...]) -> str: + """The tier of one amount filed at ``pdf_loc`` where the XML files it at ``xml_loc``. + + Every level is compared, not just the account and its parent: a wrong, extra or reordered + ancestor anywhere above the account is a wrong parent (T3). + """ + if xml_loc == pdf_loc: + return "T0" + if not xml_loc or not pdf_loc or not _same(xml_loc[-1], pdf_loc[-1]): + return "T4" + x_up, p_up = xml_loc[:-1], pdf_loc[:-1] + if len(x_up) == len(p_up) and all(_same(x, p) for x, p in zip(x_up, p_up, strict=True)): + return "T1" + j = 0 + for p in p_up: # the PDF's ancestors must be the XML's, in order, with some left out + while j < len(x_up) and x_up[j] != p: + j += 1 + if j == len(x_up): + return "T3" + j += 1 + return "T2" + + +def xml_ledger(xml_path: Path) -> list[tuple[int, tuple[str, ...]]]: + return [ + (value, location(node.display_path)) + for node in normalize_bill(xml_path).nodes + for value in extract_amounts(amount_text(node)) + ] + + +def pdf_ledger(pdf_path: Path) -> list[tuple[int, tuple[str, ...]]]: + pages = cached_pages(pdf_path) + anchors = extract_anchors(pages) + out = [] + for block in _group_into_blocks(_flatten(pages), anchors): + loc = location(breadcrumb_for(block.anchor, anchors)) if block.anchor is not None else () + out.extend((value, loc) for value in extract_amounts(block.text)) + return out + + +Located = tuple[int, tuple[str, ...], tuple[str, ...] | None] + + +def aligned(xml_path: Path, pdf_path: Path) -> list[Located]: + """Every XML amount in document order: its value, its XML location, and the location of the + PDF amount the alignment pairs it with (``None`` where it pairs with none, a ``MISS``).""" + xml, pdf = xml_ledger(xml_path), pdf_ledger(pdf_path) + out: list[Located] = [(value, loc, None) for value, loc in xml] + matcher = difflib.SequenceMatcher(None, [v for v, _ in xml], [v for v, _ in pdf], autojunk=False) + for block in matcher.get_matching_blocks(): + for k in range(block.size): + value, loc = xml[block.a + k] + out[block.a + k] = (value, loc, pdf[block.b + k][1]) + return out + + +def _graded(xml_loc: tuple[str, ...], pdf_loc: tuple[str, ...] | None) -> str: + return "MISS" if pdf_loc is None else tier(xml_loc, pdf_loc) + + +def score(xml_path: Path, pdf_path: Path) -> dict[str, int]: + """Tier counts for one bill version (every tier present, zero when empty).""" + tally = Counter({t: 0 for t in TIERS}) + tally.update(_graded(x, p) for _, x, p in aligned(xml_path, pdf_path)) + return dict(tally) + + +_RANK = {t: i for i, t in enumerate(TIERS)} + + +def compare_amounts( + before: dict[str, list[Located]], after: dict[str, list[Located]] +) -> tuple[Counter[str], dict[tuple[str, ...], list[int]], list[str]]: + """Amount by amount, how ``after`` files each amount against ``before`` (the informal check). + + Both are ``aligned`` output per version. Returns the count of moved amounts by direction + (``better``, ``worse``, ``same tier``), the worse amounts grouped by version and the three + locations (XML, before, after) with their values, and the versions that could not be compared + because their XML side differs (the check follows one XML ledger through two parsers). + """ + moved: Counter[str] = Counter() + worse: dict[tuple[str, ...], list[int]] = {} + skipped = [] + for key in sorted(before.keys() & after.keys()): + b, a = before[key], after[key] + if [(v, tuple(x)) for v, x, _ in b] != [(v, tuple(x)) for v, x, _ in a]: + skipped.append(key) + continue + for (value, x, pb), (_, _, pa) in zip(b, a, strict=True): + x, pb, pa = tuple(x), None if pb is None else tuple(pb), None if pa is None else tuple(pa) + if pb == pa: + continue + tb, ta = _graded(x, pb), _graded(x, pa) + direction = "worse" if _RANK[ta] > _RANK[tb] else "better" if _RANK[ta] < _RANK[tb] else "same tier" + moved[direction] += 1 + if direction == "worse": + where = ( + key, + f"{tb}->{ta}", + " > ".join(x), + " > ".join(pb or ("(none)",)), + " > ".join(pa or ("(none)",)), + ) + worse.setdefault(where, []).append(value) + return moved, worse, skipped + + +def committed_versions() -> dict[str, tuple[Path, Path]]: + """``bill/version`` -> (xml, pdf) for every committed dual-format version the PDF pipeline + accepts. Enrolled versions are left out: their unnumbered layout is declined.""" + return {f"{bill}/{xml.stem}": (xml, pdf) for bill, xml, pdf in dual_format_versions() if "enrolled" not in xml.stem} + + +def _versions_under(root: Path) -> dict[str, tuple[Path, Path]]: + """``bill/version`` -> (xml, pdf) for the dual-format, non-enrolled versions under ``root`` + (one directory per bill, as ``fetch_bills.py download`` writes them).""" + return { + f"{xml.parent.name}/{xml.stem}": (xml, xml.with_suffix(".pdf")) + for xml in sorted(root.glob("*/*.xml")) + if xml.with_suffix(".pdf").exists() and "enrolled" not in xml.stem + } + + +def _report(argv: list[str] | None = None) -> None: + """Tier totals for whichever ``deltatrack`` is importable, against the pinned baseline, and + optionally the per-amount check against an earlier run. + + The same scorer gives a change's before and after (ADR 0022): export the parser to compare + (``git archive origin/develop src | tar -x -C /tmp/before``), run with + ``PYTHONPATH=/tmp/before/src`` and ``--save before.json``, then without it and with + ``--against before.json``. Totals are split by the kind of bill each version belongs to (its + manifest `vehicle`), so one kind cannot hide behind another's volume: a reconciliation bill + has no account level to agree on, and a continuing resolution few amounts at all. + """ + import argparse + import json + + import deltatrack + from tests.conftest import manifest_vehicles + from tests.corpus_paths import DATA_DIR + + parser = argparse.ArgumentParser(prog="python -m tests.ledger_location") + parser.add_argument("--save", type=Path, help="write every amount's locations here, for a later --against") + parser.add_argument("--against", type=Path, help="list the amounts filed worse than in this --save file") + parser.add_argument( + "--extra", type=Path, action="append", default=[], help="also score the versions under this bills/ directory" + ) + parser.add_argument("--show", type=int, default=20, help="how many groups of worse amounts to print") + args = parser.parse_args(argv) + + versions = {} + for root in args.extra: + versions.update(_versions_under(root)) + versions.update(committed_versions()) + pinned = json.loads((DATA_DIR / "ledger_location_baseline.json").read_text(encoding="utf-8")) + vehicles = manifest_vehicles() + groups: dict[str, list[dict[str, int]]] = {} + ledgers: dict[str, list[Located]] = {} + worse, better = [], [] + for key, (xml, pdf) in sorted(versions.items()): + ledgers[key] = aligned(xml, pdf) + tally = Counter({t: 0 for t in TIERS}) + tally.update(_graded(x, p) for _, x, p in ledgers[key]) + live = dict(tally) + groups.setdefault(vehicles.get(key.split("/")[0], "not in the manifest"), []).append(live) + was = pinned.get(key) + if was: + live_bad, was_bad = sum(live[t] for t in NOT_TOLERATED), sum(was[t] for t in NOT_TOLERATED) + if live_bad > was_bad or live["T0"] < was["T0"]: + worse.append(key) + if live_bad < was_bad or live["T0"] > was["T0"]: + better.append(key) + print(f"deltatrack: {Path(deltatrack.__file__).parent}") + for name, tallies in sorted(groups.items()): + totals = sum((Counter(t) for t in tallies), Counter()) + n = sum(totals.values()) + ok = totals["T0"] + totals["T1"] + totals["T2"] + print(f"{name}: {len(tallies)} versions, {n} amounts, OK (T0-T2) {ok / n if n else 0:.1%}") + for t in TIERS: + print(f" {t:<4} {totals[t]:>6} {totals[t] / n if n else 0:6.1%}") + # Run on the base branch, "better" must be empty for "no version got worse" to hold. + print(f"versions worse than the pinned baseline: {len(worse)} {worse}") + print(f"versions better than the pinned baseline: {len(better)} {better}") + + if args.save: + args.save.write_text(json.dumps(ledgers), encoding="utf-8") + print(f"saved {sum(map(len, ledgers.values()))} amounts in {len(ledgers)} versions to {args.save}") + if args.against: + before = json.loads(args.against.read_text(encoding="utf-8")) + moved, worse_amounts, skipped = compare_amounts(before, ledgers) + print(f"per amount against {args.against}: {dict(moved)}") + if skipped: + print(f" not compared, XML side differs: {skipped}") + for (key, change, x, b, a), values in sorted(worse_amounts.items(), key=lambda kv: -len(kv[1]))[: args.show]: + print(f" {len(values):>4} amounts {key} {change}") + print(f" XML {x}\n before {b}\n after {a}") + + +if __name__ == "__main__": + _report() diff --git a/tests/test_bill_tree.py b/tests/test_bill_tree.py index 380fdcfa..6a63f709 100644 --- a/tests/test_bill_tree.py +++ b/tests/test_bill_tree.py @@ -10,6 +10,7 @@ _extract_appropriations_text, _extract_metadata, _extract_section_text, + _walk_one_body, amount_text, build_division_label, build_title_label, @@ -2586,3 +2587,259 @@ def test_the_shape_survives_to_the_enrolled_version(self): tree = self._tree("4_enrolled-bill.xml") leaves = {n.match_path[-1] for n in tree.nodes if n.match_path} assert {"compensation and pensions", "readjustment benefits"} <= leaves + + +class TestHeadingsWithNoTextOfTheirOwn: + """Every heading the XML tags reaches the breadcrumb, and none reaches match_path (ADR 0024). + + GPO often marks a heading up as an element of its own with a ``<header>`` and no text, the + text it heads following in later elements. The reader used to keep such a heading only + while it sat in one of two slots (department, agency), so NATO over its security investment + program, FDA over its first account, the topic heading over a general provision and the + deeper levels of a reconciliation bill were missing from ``display_path``. They are shown + now. ``match_path`` is built exactly as before, so diff pairing cannot move: every test + below asserts the unchanged key beside the new breadcrumb. + """ + + @staticmethod + def _title(inner: str) -> list[BillNode]: + return walk_title( + ET.fromstring(f"<title><enum>I</enum><header>DEPT</header>{inner}"), "DEPT", NO_DIVISION + ) + + def test_a_heading_over_the_next_heading_of_its_tag_is_shown_and_not_matched(self): + nodes = self._title( + "
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      North atlantic treaty organization
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + "                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + "
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Security investment program
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + "For the United States share, $433,864,000.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + ) + assert nodes[0].display_path == ("DEPT", "North atlantic treaty organization", "Security investment program") + assert nodes[0].match_path == ("dept", "security investment program") + + def test_it_heads_that_one_account_and_no_further(self): + """The tags are flat siblings and say nothing about where such a heading's reach ends, + so it is shown over the one heading it directly precedes (the one it must head), not + carried on to the accounts after it: NATO is not the parent of the base closure account.""" + nodes = self._title( + "
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      North atlantic treaty organization
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + "                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + "
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Security investment program
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + "For the United States share, $433,864,000.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + "
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Department of defense base closure account
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + "For deposit, $484,432,000.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + ) + assert nodes[1].display_path == ("DEPT", "Department of defense base closure account") + + def test_an_account_named_in_two_elements_keeps_the_heading_over_it(self): + """FDA over ``Salaries and expenses``, whose money sits in the parenthetical after it: the + node carries the account name (#474) and FDA above it.""" + nodes = self._title( + "
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Department of health and human services
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + "                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + "
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Food and drug administration
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + "
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Salaries and expenses
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + "
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      (including transfers of funds)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + "For necessary expenses, $3,523,000,000.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + ) + assert nodes[0].display_path == ( + "DEPT", + "Department of health and human services", + "Food and drug administration", + "Salaries and expenses", + ) + assert nodes[0].match_path == ("dept", "department of health and human services", "salaries and expenses") + + def test_headings_can_stack(self): + """``Real property activities`` over ``Federal buildings fund`` over its one account.""" + nodes = self._title( + "
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      General services administration
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + "                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + "
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Real property activities
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + "
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Federal buildings fund
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + "
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Limitations on availability of revenue
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + "Amounts in the Fund, $10,000,000.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + ) + assert nodes[0].display_path == ( + "DEPT", + "General services administration", + "Real property activities", + "Federal buildings fund", + "Limitations on availability of revenue", + ) + assert nodes[0].match_path == ( + "dept", + "general services administration", + "limitations on availability of revenue", + ) + + def test_an_account_with_text_heads_nothing(self): + """A parenthetical after an account resolves to that account's name; the account has + text of its own, so the account after it is not filed under it.""" + nodes = self._title( + "
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Salaries and expenses
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + "For expenses, $100,000.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + "
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      (INCLUDING TRANSFER OF FUNDS)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + "
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Buildings and facilities
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + "For plans, $50,000.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + ) + assert nodes[1].display_path == ("DEPT", "Buildings and facilities") + + def test_a_split_name_that_takes_an_agency_slot_keeps_the_agency_above_it(self): + """``SALARIES AND EXPENSES`` printed under ``National transportation safety board`` names + the untitled agency-level element after it (#474), which takes the board's slot.""" + nodes = self._title( + "
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      National transportation safety board
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + "                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + "
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SALARIES AND EXPENSES
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + "For necessary expenses, $140,000,000." + "" + ) + assert nodes[0].display_path == ("DEPT", "National transportation safety board", "SALARIES AND EXPENSES") + assert nodes[0].match_path == ("dept", "salaries and expenses") + + def test_a_split_name_that_takes_a_department_slot_keeps_both_headings_above_it(self): + """117-hr-3684 v5 marks the money of ``FEDERAL BUILDINGS FUND``, printed under + ``General services administration`` and ``REAL PROPERTY ACTIVITIES``, as an untitled + department-level element: it clears the department and agency slots, and both + headings stay above the account.""" + nodes = self._title( + "
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Executive office of the president
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + "
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      General services administration
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + "                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + "
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      REAL PROPERTY ACTIVITIES
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + "
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      FEDERAL BUILDINGS FUND
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + "For an additional amount, $3,418,000,000." + ) + assert nodes[0].display_path == ( + "DEPT", + "Executive office of the president", + "General services administration", + "REAL PROPERTY ACTIVITIES", + "FEDERAL BUILDINGS FUND", + ) + assert nodes[0].match_path == ("dept", "federal buildings fund") + + def test_sections_sit_under_the_nearest_heading_printed_above_them(self): + """``ADMINISTRATIVE PROVISIONS—FEDERAL HIGHWAY ADMINISTRATION`` heads SEC. 120 and the + sections after it, as the page lays them out, until another heading or account starts.""" + nodes = self._title( + "
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Federal highway administration
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + "                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + "
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Administrative provisions—Federal highway administration
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + "                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + '
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      120.For fiscal year 2024, $1,000.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      ' + '
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      121.Notwithstanding, $2,000.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      ' + "
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Federal railroad administration
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + "                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + '
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      150.Not less than, $3,000.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      ' + ) + by_id = {n.element_id: n for n in nodes} + heading = "Administrative provisions—Federal highway administration" + assert by_id["s120"].display_path == ("DEPT", "Federal highway administration", heading, "sec. 120") + assert by_id["s121"].display_path == ("DEPT", "Federal highway administration", heading, "sec. 121") + assert by_id["s121"].match_path == ("dept", "federal highway administration", "sec. 121") + assert by_id["s150"].display_path == ("DEPT", "Federal railroad administration", "sec. 150") + + def test_a_heading_marked_up_inside_the_previous_section_heads_the_next(self): + """GPO puts the heading printed above SEC. 102 inside SEC. 101, as its last child.""" + nodes = self._title( + "
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      General provisions—department of the interior
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + "                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + '
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      101.Upon the determination, $1,000.' + "
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Emergency transfer authority—department-wide
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + "
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + '
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      102.The Secretary may, $2,000.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      ' + ) + by_id = {n.element_id: n for n in nodes} + assert by_id["s101"].display_path == ("DEPT", "General provisions—department of the interior", "sec. 101") + assert by_id["s102"].display_path == ( + "DEPT", + "General provisions—department of the interior", + "Emergency transfer authority—department-wide", + "sec. 102", + ) + assert by_id["s102"].match_path == ("dept", "general provisions—department of the interior", "sec. 102") + + def test_a_heading_is_never_shown_twice_in_a_row(self): + """A closing parenthetical resolves to the name before it, here the agency the + section sits under, and GPO sometimes tags a slot's heading again just below it + (113-hr-83's ``Administrative Provisions``). The breadcrumb shows it once.""" + nodes = self._title( + "
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      General provisions
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + '
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      101.Of the funds, $1,000.' + "
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      (RESCISSIONS)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + '
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      102.Of the funds, $2,000.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      ' + ) + by_id = {n.element_id: n for n in nodes} + assert by_id["s2"].display_path == ("DEPT", "General provisions", "sec. 102") + + def test_deep_containers_are_a_level_each_and_one_key(self): + """A reconciliation bill nests subtitle > part > subpart. match_path joins the third + level on into one key, as it always has; the breadcrumb shows each level.""" + title = ET.fromstring( + "<enum>IV</enum><header>Energy and Commerce</header>" + "<subtitle><enum>B</enum><header>Health</header>" + "<part><enum>1</enum><header>Medicaid</header>" + "<subpart><enum>A</enum><header>Reducing fraud and improving enrollment processes</header>" + '<section id="s1"><enum>44101.</enum><text>Some text.</text></section>' + "</subpart></part></subtitle>" + ) + [node] = walk_title(title, "TITLE IV—Energy and Commerce", NO_DIVISION) + assert node.display_path == ( + "TITLE IV—Energy and Commerce", + "Health", + "Medicaid", + "Reducing fraud and improving enrollment processes", + "sec. 44101", + ) + assert node.match_path == ( + "energy and commerce", + "health", + "medicaid - reducing fraud and improving enrollment processes", + "sec. 44101", + ) + + def test_a_title_printed_as_its_label_then_its_content(self): + """117-hr-4502 v2 prints ``TITLE II—Environmental protection agency`` as one element + holding only the label and a second, unlabeled one holding the accounts.""" + body = ET.fromstring( + "E
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Interior
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + "<enum>II</enum><header>Environmental protection agency</header>" + "<appropriations-intermediate><header>Science and technology</header>" + "<text>For science and technology, $750,000,000.</text></appropriations-intermediate>" + "                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + ) + [node] = _walk_one_body(body) + assert node.display_path == ( + "Division E: Interior", + "TITLE II—Environmental protection agency", + "Science and technology", + ) + assert node.match_path == ("science and technology",) + + def test_a_bill_without_titles_carries_the_heading_to_the_next_section(self): + """118-hr-9468 has no TITLE elements: its sections sit under the body, and its + ``General Provisions—This Act`` heading is marked up inside the section before them.""" + body = ET.fromstring( + "" + '
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      That the following sums are appropriated, $1,000.' + "
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      General Provisions—This Act
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + '
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      101.Each amount is designated, $2,000.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      ' + '
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      102.This Act may be cited.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      ' + "                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + ) + by_id = {n.element_id: n for n in walk_body_sections(body)} + assert by_id["s2"].display_path == ("General Provisions—This Act", "Sec. 101") + assert by_id["s3"].display_path == ("General Provisions—This Act", "Sec. 102") + assert by_id["s2"].match_path == ("sec. 101",) + + def test_a_heading_does_not_head_an_element_of_a_higher_level(self): + """Only a heading of the same tag is headed: an account-level heading directly before + an agency-level element is not its parent.""" + nodes = self._title( + "
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Oregon and California grant lands
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + "
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Management of lands and resources
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + "For expenses, $1,000.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      " + ) + assert nodes[0].display_path == ("DEPT", "Management of lands and resources") diff --git a/tests/test_corpus_manifest.py b/tests/test_corpus_manifest.py index 344d3304..8cfd29e5 100644 --- a/tests/test_corpus_manifest.py +++ b/tests/test_corpus_manifest.py @@ -35,6 +35,19 @@ def test_manifest_parses_and_is_nonempty() -> None: assert fmt in {"xml", "pdf"}, f"{b['id']}/{v['stage']}: unknown format {fmt!r}" +def test_every_bill_names_a_known_vehicle() -> None: + """The ledger check reports per kind of bill (#733), so a bill with no `vehicle`, or one + outside the closed list, would be counted in no group or in a group nobody reads.""" + bad = {b["id"]: b.get("vehicle") for b in conftest._manifest_bills() if b.get("vehicle") not in conftest.VEHICLES} + assert not bad, f"manifest bills with a missing or unknown vehicle: {bad}; allowed: {conftest.VEHICLES}" + + +def test_every_vehicle_that_appropriates_is_in_the_corpus() -> None: + """One committed bill per kind of bill that appropriates money, so each kind is measured.""" + present = set(conftest.manifest_vehicles().values()) + assert set(conftest.VEHICLES) <= present, f"no committed bill of kind {sorted(set(conftest.VEHICLES) - present)}" + + def test_manifest_helpers_match_declared_counts() -> None: """The derived file/pair lists have exactly one entry per declared (bill, version, format) in the raw TOML. This is ADR 0015's "count derived from the manifest" diff --git a/tests/test_corpus_properties.py b/tests/test_corpus_properties.py index 8fa338c8..440fea93 100644 --- a/tests/test_corpus_properties.py +++ b/tests/test_corpus_properties.py @@ -13,13 +13,16 @@ import pytest from deltatrack.bill_tree import ( + _PARENTHETICAL_RE, Division, _extract_appropriations_text, _extract_section_text, amount_text, extract_text_content, find_bill_body, + get_header_text, normalize_bill, + normalize_header, walk_body_sections, ) from tests.conftest import assert_manifest_committed, manifest_xml_files, manifest_xml_ids @@ -505,6 +508,11 @@ def test_no_top_level_legis_body_is_silently_discarded() -> None: # ceiling, not equality, so a later fix tightens this without a test edit. "118-hr-9468/1_introduced-in-house.xml": 1, "118-hr-9468/4_enrolled-bill.xml": 1, + # 118-hr-815 v5: the House's twenty divisions (three supplemental appropriations acts and + # seventeen of other legislation) each number their sections from 1, so SEC. 1 recurs 17 + # times and SEC. 2 16 times. match_path excludes the division by design (#468); the + # division key on each node is what tells these apart, as in every omnibus above. + "118-hr-815/5_engrossed-amendment-house.xml": 108, } @@ -1045,3 +1053,45 @@ def test_bare_division_sections_emit_their_appropriations_accounts() -> None: assert account.division_key == "a" # The accounts-only section contributes no node of its own, same as at body level. assert not [n for n in nodes if n.element_id == "sec-1"] + + +def _heading_only_headers(root: ET.Element) -> list[str]: + """Every ``appropriations-*`` heading in the raw file with no text of its own. + + Quoted text is another law's, so its headings are skipped; a parenthetical header + (``(INCLUDING TRANSFER OF FUNDS)``) annotates a heading rather than being one. + """ + found: list[str] = [] + + def walk(parent: ET.Element) -> None: + for child in parent: + if child.tag in ("quoted-block", "quote"): + continue + if child.tag in _APPRO_TAGS: + header = get_header_text(child) + if header and not _PARENTHETICAL_RE.match(header.strip()) and not _extract_appropriations_text(child): + found.append(header) + walk(child) + + walk(root) + return found + + +@pytest.mark.parametrize( + "xml_path", + ALL_XML_FILES, + ids=[_xml_id(p) for p in ALL_XML_FILES], +) +def test_every_heading_the_file_tags_reaches_a_breadcrumb(xml_path: Path) -> None: + """A heading GPO marks up with no text of its own (NATO over its program, a topic + heading over a general provision) is shown in the breadcrumb of what it heads (ADR 0024). + + The raw file's heading tags are the reference, the reader is measured against them: the + ledger check grades the PDF against these breadcrumbs, so a heading the reader drops is + graded as the PDF's error. Checked by name, since a heading-only element becomes no node + of its own; it reaches ``display_path`` only. + """ + _skip_if_absent(xml_path) + shown = {normalize_header(c) for n in normalize_bill(xml_path).nodes for c in n.display_path} + missing = [h for h in _heading_only_headers(ET.parse(xml_path).getroot()) if normalize_header(h) not in shown] + assert not missing, f"{len(missing)} tagged headings reach no breadcrumb in {_xml_id(xml_path)}: {missing[:5]}" diff --git a/tests/test_corpus_tree_properties.py b/tests/test_corpus_tree_properties.py index 23e347ca..6d07218b 100644 --- a/tests/test_corpus_tree_properties.py +++ b/tests/test_corpus_tree_properties.py @@ -175,6 +175,7 @@ def _corpus_id(path: Path) -> str: "115-hr-1625/6_enrolled-bill.pdf": "enrolled print — no GPO margin line numbers (#141)", "115-hr-244/6_enrolled-bill.pdf": "enrolled print — no GPO margin line numbers (#141)", "118-hr-4366/6_enrolled-bill.pdf": "enrolled print — no GPO margin line numbers (#141)", + "118-hr-5860/4_enrolled-bill.pdf": "enrolled print — no GPO margin line numbers (#141)", "113-hr-3547/6_enrolled-bill.pdf": "enrolled print — no GPO margin line numbers (#141)", "114-hr-2029/7_enrolled-bill.pdf": "enrolled print — no GPO margin line numbers (#141)", "113-hr-83/7_enrolled-bill.pdf": "enrolled print — no GPO margin line numbers (#141)", diff --git a/tests/test_financial.py b/tests/test_financial.py new file mode 100644 index 00000000..c5c0ff5b --- /dev/null +++ b/tests/test_financial.py @@ -0,0 +1,232 @@ +"""The ledger's rules, one per test, on synthetic text (ADR 0023). + +`deltatrack.financial` reads each money-bearing section of a version's structure tree, +splits it into clauses, types each clause and keeps every amount. These tests pin the +reading of the text (what a PDF block looks like once its print furniture is gone) and the +one safety rule the views depend on: an amount inside an amendment to another law is never +money given out. The corpus-level parity with the research notebook is in +`tests/test_financial_corpus.py`. +""" + +from __future__ import annotations + +from deltatrack.financial import ( + _amended_law_ranges, + _in_amended_law, + _prose_blocks, + classify_text, + financial_for, + given_out, + section_ledger, +) +from deltatrack.formatters.financial_views import comparison_rows + + +def pdf_text(*lines: tuple[int | None, str]) -> str: + """PDF canonical full_text: each line behind a 7-char line-number gutter.""" + return "\n".join((f"{n:>5}" if n is not None else " " * 5) + " " + text for n, text in lines) + + +def blocks(text: str, *, guttered: bool = True) -> list[str]: + return [b for b, _offsets in _prose_blocks(text, 0, len(text), guttered=guttered)] + + +def node(text: str, label: str = "OPERATIONS AND SUPPORT", level: str = "account") -> list[dict]: + return [{"label": label, "level": level, "full_text_span": {"start": 0, "end": len(text)}, "children": []}] + + +class TestReadingThePdfBlock: + def test_the_gutter_and_the_opening_headings_come_off(self): + text = pdf_text( + (10, "MILITARY CONSTRUCTION, ARMY"), + (11, "(INCLUDING TRANSFER OF FUNDS)"), + (12, "For acquisition, construction, installation,"), + (13, "$1,517,455,000, to remain available."), + ) + assert blocks(text) == ["For acquisition, construction, installation, $1,517,455,000, to remain available."] + + def test_every_character_maps_back_to_the_embedded_text(self): + # The views slice the embedded text by these offsets instead of carrying a copy. + text = pdf_text((1, "HEADING"), (2, "For necessary"), (3, "expenses, $5,000.")) + [(clean, offsets)] = _prose_blocks(text, 0, len(text), guttered=True) + assert len(offsets) == len(clean) + assert [text[o] for o, ch in zip(offsets, clean) if ch != " "] == [ch for ch in clean if ch != " "] + assert offsets == sorted(offsets) + + def test_the_running_header_is_skipped(self): + # `† HR 4366 EAS`, unnumbered, sits between two lines of one sentence. + text = pdf_text( + (23, "SEC. 111. None of the funds may be obligated unless"), + (None, "† HR 4366 EAS"), + (1, "such contracts are awarded to United States firms, $500,000."), + ) + assert blocks(text) == [ + "SEC. 111. None of the funds may be obligated unless such contracts are awarded to" + " United States firms, $500,000." + ] + + def test_a_word_broken_across_lines_is_rejoined(self): + # Within a page `pdf_text` already rejoins; this is the break at a page seam. + text = pdf_text((22, "amounts, speci-"), (1, "fied in the table, $52,683,000.")) + assert blocks(text) == ["amounts, specified in the table, $52,683,000."] + + def test_a_real_compound_keeps_its_hyphen(self): + text = pdf_text((1, "the Child-"), (2, "Rescue program, $5,000.")) + assert blocks(text) == ["the Child- Rescue program, $5,000."] + + def test_a_heading_after_a_sentence_starts_a_new_paragraph(self): + # FEDERAL-AID HIGHWAYS prints its limitation, then its payment under a qualifier. + text = pdf_text( + (9, "Funds shall not exceed $60,095,782,888 for fiscal year 2024."), + (17, "(LIQUIDATION OF CONTRACT AUTHORIZATION)"), + (19, "For the payment of obligations, $60,792,659,888 shall be derived."), + ) + assert blocks(text) == [ + "Funds shall not exceed $60,095,782,888 for fiscal year 2024.", + "For the payment of obligations, $60,792,659,888 shall be derived.", + ] + + def test_an_all_caps_line_mid_sentence_is_a_continuation(self): + text = pdf_text( + (1, "(7) $68,438.40 from funds available in the account"), + (2, "(69 X 0641);"), + (3, "(8) $133,231.12 from funds available."), + ) + assert blocks(text) == [ + "(7) $68,438.40 from funds available in the account (69 X 0641); (8) $133,231.12 from funds available." + ] + + def test_a_subsection_after_a_sentence_starts_a_new_paragraph(self): + text = pdf_text( + (1, "SEC. 5. (a) None of the funds, $500,000, may be used."), + (2, "(b) None of the funds, $500,000, may be used."), + ) + assert blocks(text) == [ + "SEC. 5. (a) None of the funds, $500,000, may be used.", + "(b) None of the funds, $500,000, may be used.", + ] + + def test_a_subsection_inside_a_quotation_does_not(self): + text = pdf_text( + (1, "is amended to read: ‘‘(a) The Secretary shall pay $5."), (2, "(b) The Secretary shall pay $6.’’.") + ) + assert len(blocks(text)) == 1 + + def test_xml_text_is_joined_and_not_split(self): + # The XML reader gives each subsection its own node already. + text = "For expenses, $5,000:\n (b) and $6,000." + assert blocks(text, guttered=False) == ["For expenses, $5,000: (b) and $6,000."] + + +class TestClassifying: + def test_quote_marks_do_not_push_a_clause_past_a_rule(self): + # The XML the rules were built on carries no quote marks here; the PDF prints GPO's. + lead = "Of the amounts appropriated to the Department for " + names = ", ".join(f"''Account {i}''" for i in range(20)) + text = pdf_text((1, lead + names + ", up to $430,532,000 may be transferred to the Fund.")) + [section] = section_ledger(text, node(text, "SEC. 219", "section"), guttered=True) + assert section["clauses"][0]["type"] == "transfer" + assert classify_text(lead + names.replace("''", "") + ", up to $430,532,000 may be transferred") == "transfer" + + def test_the_section_enumerator_is_not_read(self): + text = pdf_text((1, "SEC. 101. None of the funds made available, $5,000, may be used.")) + [section] = section_ledger(text, node(text, "SEC. 101", "section"), guttered=True) + assert section["clauses"][0]["type"] == "restriction" + + def test_a_ceiling_is_not_the_clause_amount(self): + text = pdf_text((1, "For expenses, not to exceed $2,000, $9,000.")) + [section] = section_ledger(text, node(text), guttered=True) + clause = section["clauses"][0] + assert clause["amount"] == 9000 and [a["cap"] for a in clause["amounts"]] == [True, False] + + +class TestAmendedLaw: + def test_a_quoted_amount_is_in_amended_law(self): + text = "Section 5 is amended by striking ‘‘$1,500’’ and inserting ‘‘$2,000’’." + ranges = _amended_law_ranges(text) + assert all(_in_amended_law(text, text.index(v), ranges) for v in ("$1,500", "$2,000")) + + def test_text_after_an_amendment_lead_in_is_in_amended_law(self): + # The XML serializer drops the quote marks; the lead-in stands in for them. + text = "Section 3(u) is amended to read as follows: (u) the plan costs $12,000." + assert _in_amended_law(text, text.index("$12,000"), _amended_law_ranges(text)) + + def test_an_amount_the_bill_gives_out_is_not(self): + text = "For necessary expenses, $5,000, to remain available." + assert not _in_amended_law(text, text.index("$5,000"), _amended_law_ranges(text)) + + def test_an_amended_law_amount_is_never_money_given_out(self): + assert given_out({"type": "appropriation", "amount": 5, "in_amended_law": True}) is None + assert given_out({"type": "appropriation", "amount": 5, "in_amended_law": False}) == 5 + assert given_out({"type": "rescission", "amount": 5, "in_amended_law": False}) == -5 + assert given_out({"type": "cap", "amount": 5, "in_amended_law": False}) is None + + +class TestFlags: + def test_a_further_section_inside_the_prose_is_flagged(self): + # The parser did not start `SEC. 119A.`, so its money rides in SEC. 119's row. + text = pdf_text( + (1, "SEC. 119. None of the funds, $5, may be used."), (2, "SEC. 119A. None of the funds, $6, may be used.") + ) + [section] = section_ledger(text, node(text, "SEC. 119", "section"), guttered=True) + assert section["flags"] == ["may_hold_several_sections"] + + def test_the_section_opening_its_own_block_is_not(self): + text = pdf_text((1, "SEC. 119. None of the funds, $5, may be used.")) + [section] = section_ledger(text, node(text, "SEC. 119", "section"), guttered=True) + assert section["flags"] == [] + + +class TestComparison: + def _canonical(self, a_text: str, b_text: str) -> dict: + full_text = {"v1": a_text, "v2": b_text} + tree = {"v1": node(a_text, "SEC. 5", "section"), "v2": node(b_text, "SEC. 5", "section")} + return { + "full_text": full_text, + "financial": financial_for(full_text, tree, "xml"), + "changes": [ + { + "change_type": "modified", + "path": {"v1": ["SEC. 5"], "v2": ["SEC. 5"]}, + "full_text_span": {"v1": {"start": 0, "end": len(a_text)}, "v2": {"start": 0, "end": len(b_text)}}, + } + ], + } + + def test_a_row_is_the_change_whose_section_holds_money(self): + canonical = self._canonical("For expenses, $5,000.", "For expenses, $7,000.") + [row] = comparison_rows(canonical) + assert row["change_index"] == 0 and len(row["a"]) == len(row["b"]) == 1 + + def test_an_amended_law_amount_never_enters_the_difference(self): + # Both versions quote a figure in the law they amend; only the quoted figure moves. + from deltatrack.formatters.financial_views import _difference_html + + canonical = self._canonical( + "Section 5 of the Act is amended to read as follows: (a) The limit is $1,500.", + "Section 5 of the Act is amended to read as follows: (a) The limit is $2,000.", + ) + [row] = comparison_rows(canonical) + html, delta = _difference_html(row) + assert delta == 0 and "not given-out money" in html + + def test_the_comparison_export_is_the_tables_own_rows(self): + from deltatrack.formatters.financial_views import _difference_html, comparison_export_rows + + canonical = self._canonical("For expenses, $5,000.", "For expenses, $7,000.") + [row] = comparison_rows(canonical) + [entry] = comparison_export_rows(canonical) + assert entry["difference"] == _difference_html(row)[1] == 2000 + assert (entry["a"]["amounts"], entry["b"]["amounts"]) == ([5000], [7000]) + assert entry["change_index"] == row["change_index"] and entry["location"] == "SEC. 5" + + def test_the_comparison_export_says_why_there_is_no_difference(self): + from deltatrack.formatters.financial_views import comparison_export_rows + + canonical = self._canonical( + "Section 5 of the Act is amended to read as follows: (a) The limit is $1,500.", + "Section 5 of the Act is amended to read as follows: (a) The limit is $2,000.", + ) + [entry] = comparison_export_rows(canonical) + assert entry["difference"] is None and entry["difference_note"] == "not given-out money" + assert (entry["a"]["amended_law_amounts"], entry["b"]["amended_law_amounts"]) == ([1500], [2000]) diff --git a/tests/test_financial_corpus.py b/tests/test_financial_corpus.py new file mode 100644 index 00000000..bb27eda3 --- /dev/null +++ b/tests/test_financial_corpus.py @@ -0,0 +1,197 @@ +"""The ledger on real bills: PDF sections give the research notebook's values (ADR 0023). + +The notebook proved its financial rows on XML (`docs/research/financial-semantics/`). The +product reads PDF, so the bar is that a version's PDF sections give the same rows: same +clauses, same types, same amounts, same review flags, in the same order. The rows are frozen +in `tests/data/financial_rows/` under the classifier version that produced them, which is +what makes the version a gate: rules that move any row need a new version (see +`deltatrack.financial.CLASSIFIER`). + +Regenerate the frozen rows after a deliberate classifier change, with its version bumped: + + UPDATE_FINANCIAL_ROWS=1 uv run pytest tests/test_financial_corpus.py + +The same run refuses to write different rows under an unchanged version. + +Marked @slow: it parses committed corpus PDFs, the three-bill Senate amendment among them. +""" + +from __future__ import annotations + +import difflib +import json +import os +import re +import sys +from functools import lru_cache + +import jsonschema +import pytest + +from deltatrack.bill_tree import normalize_bill +from deltatrack.compare.pdf import _build_canonical +from deltatrack.compare.xml import compare_xml +from deltatrack.diff_pdf import diff_pdfs +from deltatrack.financial import CLASSIFIER +from deltatrack.formatters.diff_html import format_diff_html +from deltatrack.formatters.financial_views import comparison_rows +from tests.corpus_paths import DATA_DIR, FIXTURES_DIR, PROJECT_ROOT +from tests.pdf_corpus import cached_pages + +pytestmark = pytest.mark.slow + +BILL = "118-hr-4366" +#: Version -> the next version it is diffed against (the ledger read is one side's only). +PAIRS = { + "1_reported-in-house": "2_engrossed-in-house", + "4_engrossed-amendment-senate": "5_engrossed-amendment-house", +} +ROWS_DIR = DATA_DIR / "financial_rows" +REGENERATE = "UPDATE_FINANCIAL_ROWS=1 uv run pytest tests/test_financial_corpus.py" + +#: Where PDF and XML still differ on the Senate amendment, and why: the PDF parser does not +#: start a section at a lettered number (`SEC. 109A.`, `SEC. 119A.`, `SEC. 119B.`), so those +#: sections' clauses ride in the section before them. Each such row is flagged on the page +#: ("may hold more than one section"). Pinned exactly: a parser fix raises it, and should. +PDF_ROWS_MATCHED = {"1_reported-in-house": 108, "4_engrossed-amendment-senate": 619} +PDF_FLAGGED_SECTIONS = {"1_reported-in-house": [], "4_engrossed-amendment-senate": ["SEC. 109", "SEC. 119"]} + + +@lru_cache(maxsize=None) +def canonical(kind: str, stem: str) -> dict: + old = FIXTURES_DIR / BILL / f"{stem}.{kind}" + new = FIXTURES_DIR / BILL / f"{PAIRS[stem]}.{kind}" + if kind == "xml": + return compare_xml(old.read_bytes(), new.read_bytes()) + old_pages, new_pages = cached_pages(old), cached_pages(new) + return _build_canonical(diff_pdfs(old_pages, new_pages), old_pages, new_pages, stem, PAIRS[stem]) + + +def rows(ledger: dict) -> list[list[list]]: + """Per section, per clause: [level, type, amount, needs_review].""" + return [[[c["level"], c["type"], c["amount"], c["needs_review"]] for c in s["clauses"]] for s in ledger["sections"]] + + +def flat(sections: list[list[list]]) -> list[tuple]: + return [tuple(c) for s in sections for c in s] + + +def frozen(stem: str) -> dict: + return json.loads((ROWS_DIR / f"{BILL}-{stem}.json").read_text(encoding="utf-8")) + + +@pytest.mark.skipif(os.environ.get("UPDATE_FINANCIAL_ROWS") != "1", reason="not in rows-update mode") +@pytest.mark.parametrize("stem", PAIRS) +def test_regenerate_the_frozen_rows(stem): + live = rows(canonical("xml", stem)["financial"]["v1"]) + path = ROWS_DIR / f"{BILL}-{stem}.json" + if path.exists(): + was = json.loads(path.read_text(encoding="utf-8")) + assert was["classifier"] != CLASSIFIER or was["sections"] == live, ( + f"the ledger's rows changed but deltatrack.financial.CLASSIFIER is still {CLASSIFIER!r}: " + "bump it and add its changelog line, then regenerate" + ) + ROWS_DIR.mkdir(exist_ok=True) + # One clause per line, so a classifier change reviews as a line diff of the rows it moved. + sections = ",\n".join( + " [\n" + ",\n".join(f" {json.dumps(c)}" for c in s) + "\n ]" if s else " []" for s in live + ) + head = json.dumps({"bill": BILL, "version": stem, "classifier": CLASSIFIER})[:-1] + path.write_text(f'{head}, "sections": [\n{sections}\n]}}\n', encoding="utf-8", newline="\n") + assert json.loads(path.read_text(encoding="utf-8"))["sections"] == live + + +@pytest.mark.parametrize("stem", PAIRS) +def test_the_frozen_rows_are_the_running_classifiers(stem): + assert frozen(stem)["classifier"] == CLASSIFIER, ( + f"deltatrack.financial.CLASSIFIER is {CLASSIFIER!r} but the frozen rows are " + f"{frozen(stem)['classifier']!r}'s; regenerate them with {REGENERATE}" + ) + + +@pytest.mark.parametrize("stem", PAIRS) +def test_the_xml_ledger_gives_the_frozen_rows(stem): + assert rows(canonical("xml", stem)["financial"]["v1"]) == frozen(stem)["sections"] + + +@pytest.mark.parametrize("stem", PAIRS) +def test_the_pdf_ledger_gives_the_frozen_rows(stem): + live, want = flat(rows(canonical("pdf", stem)["financial"]["v1"])), flat(frozen(stem)["sections"]) + matched = sum(b.size for b in difflib.SequenceMatcher(None, live, want, autojunk=False).get_matching_blocks()) + assert matched == PDF_ROWS_MATCHED[stem], ( + f"{matched} of {len(want)} clause rows match; pinned at {PDF_ROWS_MATCHED[stem]}" + ) + + def appropriated(clauses): + return sum(c[2] or 0 for c in clauses if c[1] == "appropriation") + + assert appropriated(live) == appropriated(want) + + +@pytest.mark.parametrize("stem", PAIRS) +def test_the_rows_that_may_hold_several_sections_are_flagged(stem): + sections = canonical("pdf", stem)["financial"]["v1"]["sections"] + flagged = [s["path"][-1][0] for s in sections if "may_hold_several_sections" in s["flags"]] + assert flagged == PDF_FLAGGED_SECTIONS[stem] + + +def test_the_frozen_rows_at_1_0_are_the_notebooks_own(): + """Provenance of the handoff point: version 1.0 is the notebook's rules, moved unchanged, + so at 1.0 the frozen rows are exactly what the notebook computes from the XML.""" + if CLASSIFIER != "1.0": + pytest.fail("the classifier has moved past 1.0: retire this test and record its last rows in the changelog") + sys.path.insert(0, str(PROJECT_ROOT / "docs" / "research" / "financial-semantics")) + import classify_bill as notebook + + for stem in PAIRS: + groups = [] + for n in normalize_bill(FIXTURES_DIR / BILL / f"{stem}.xml").nodes: + if not notebook.DOLLAR.search(n.body_text or ""): + continue + section_type = notebook.classify_text(n.body_text) + clauses = [] + for clause, level in notebook.split_clauses(n.body_text): + if not notebook.DOLLAR.search(clause): + continue + m = notebook.DOLLAR.search(notebook.CAP_AMOUNT_RE.sub("", clause)) or notebook.DOLLAR.search(clause) + value = float(m.group(1).replace(",", "")) + clauses.append( + [ + level, + section_type if level == "primary" else notebook.classify_text(clause), + int(value) if value.is_integer() else value, + len(notebook.non_cap_amounts(clause)) > 1, + ] + ) + groups.append(clauses) + assert groups == frozen(stem)["sections"], stem + + +@pytest.mark.parametrize("kind", ["pdf", "xml"]) +@pytest.mark.parametrize("stem", PAIRS) +def test_every_dollar_amount_in_the_text_is_on_the_page(kind, stem): + for side in ("v1", "v2"): + ledger = canonical(kind, stem)["financial"][side] + shown = sum(len(c["amounts"]) for s in ledger["sections"] for c in s["clauses"]) + assert shown == ledger["amounts_in_text"], f"{kind} {side}: {shown} of {ledger['amounts_in_text']}" + + +@pytest.mark.parametrize("kind", ["pdf", "xml"]) +def test_the_document_carries_a_valid_ledger(kind): + schema = json.loads((PROJECT_ROOT / "schema" / "canonical-diff.schema.json").read_text(encoding="utf-8")) + jsonschema.validate(canonical(kind, "1_reported-in-house"), schema) + + +@pytest.mark.parametrize("kind", ["pdf", "xml"]) +def test_the_report_renders_the_three_views_wired_to_the_changes(kind): + doc = canonical(kind, "1_reported-in-house") + html = format_diff_html(doc) + for view in ("fin-a", "fin-b", "fin-compare"): + assert f'data-view="{view}"' in html and f"view-{view}" in html + for side in ("v1", "v2"): + table = html.split(f'', 1)[1].split("
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      ", 1)[0] + assert table.count('class="fin-row"') == len(doc["financial"][side]["sections"]) + # Every comparison row opens onto a card the Changes view has: no matching of its own. + wired = re.findall(r'', 1)[1].split('
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Financial Summary") == 2 # Version A and Version B, nowhere else + assert html.count("Financial Summary") == 2 diff --git a/tests/test_formatters_canonical.py b/tests/test_formatters_canonical.py index 23a8a80b..2871ad27 100644 --- a/tests/test_formatters_canonical.py +++ b/tests/test_formatters_canonical.py @@ -31,10 +31,11 @@ ) from deltatrack.parsers.pdf_anchors import Anchor -# Local pin (guard against unintended bumps). 3.0 removed `amount_entries` (#671), so -# a change object carries no money field at all; 2.0 had removed the deprecated -# `amounts` before it (#274); 1.3 added the optional `tree` field (#108). -SCHEMA_VERSION = "3.0" +# Local pin (guard against unintended bumps). 3.1 added the optional top-level +# `financial` ledger (ADR 0023); 3.0 removed `amount_entries` (#671), so a change object +# carries no money field at all; 2.0 had removed the deprecated `amounts` before it +# (#274); 1.3 added the optional `tree` field (#108). +SCHEMA_VERSION = "3.1" # ---------- XML producer ------------------------------------------------------ diff --git a/tests/test_formatters_diff_html_skeleton.py b/tests/test_formatters_diff_html_skeleton.py index 1e0ee1ca..ec6dee4d 100644 --- a/tests/test_formatters_diff_html_skeleton.py +++ b/tests/test_formatters_diff_html_skeleton.py @@ -63,14 +63,12 @@ def test_canonical_h1_format(): def test_versions_line_with_version_numbers(): - """When version numbers are present, labels are prefixed "v1: " / "v2: ". - Separator is the literal · (Unicode middot).""" + """One row per version, "Before" then "After", each carrying its version number + when there is one; the Congress on a row of its own.""" html = format_diff_html(_empty()) - assert "v1: Reported in House" in html - assert "v2: Engrossed in House" in html - # Literal middot, not the · entity. - assert "·" in html - assert "118th Congress" in html + assert "Before (v1): Reported in House" in html + assert "After (v2): Engrossed in House" in html + assert '118th Congress' in html def test_versions_line_omits_congress_when_unknown(): @@ -84,15 +82,15 @@ def test_versions_line_omits_congress_when_unknown(): def test_versions_line_without_version_numbers(): - """When both version numbers are None (e.g. PDF inputs), no v1:/v2: prefix.""" + """When both version numbers are None (e.g. PDF inputs), no (v1)/(v2).""" html = format_diff_html(_empty(v1_version_number=None, v2_version_number=None)) # Look at the versions div specifically — "v1:" also appears in the citation CSS. versions_marker = '
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      ' start = html.index(versions_marker) + len(versions_marker) end = html.index("
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      ", start) versions_block = html[start:end] - assert "v1:" not in versions_block - assert "v2:" not in versions_block + assert "(v1)" not in versions_block + assert "(v2)" not in versions_block assert "Reported in House" in versions_block assert "Engrossed in House" in versions_block diff --git a/tests/test_frontend_browser.py b/tests/test_frontend_browser.py index 1f2101a4..96152762 100644 --- a/tests/test_frontend_browser.py +++ b/tests/test_frontend_browser.py @@ -1339,3 +1339,182 @@ def test_csp_base_uri_none_ignores_base_tag(live_url, chromium): f"CSP enforcement is not working. currentSrc: {result_with_csp['currentSrc']}" ) page.close() + + +# --- Each view keeps its own scroll position ---------------------------------------------- +# The views share one page, so a view used to come back at wherever the last one left the +# page. `showView` now remembers each view's position and restores it inside the switch, so +# anything that scrolls after it (a sidebar #change-N jump, a search's first match, a +# financial section link) still wins. Built on a real report: the committed H.R. 4366 XML +# pair, whose financial views are long enough to scroll. + + +def _scroll_report_path(tmp_path_factory): + from deltatrack.compare.xml import compare_xml_html + from tests.corpus_paths import fixture_path + + old = fixture_path("118-hr-4366", "1_reported-in-house.xml").read_bytes() + new = fixture_path("118-hr-4366", "2_engrossed-in-house.xml").read_bytes() + path = tmp_path_factory.mktemp("scroll") / "report.html" + path.write_text(compare_xml_html(old, new, start_label="Before", end_label="After"), encoding="utf-8") + return path + + +@pytest.fixture(scope="module") +def scroll_report(tmp_path_factory): + return _scroll_report_path(tmp_path_factory) + + +def _open(chromium, report): + page = chromium.new_page(viewport={"width": 1280, "height": 800}) + page.goto(report.as_uri(), wait_until="domcontentloaded") + return page + + +def _tab(page, view): + page.locator(f'.view-toggle__btn[data-view="{view}"]').click() + page.wait_for_timeout(100) + + +def _in_viewport(page, locator): + box = locator.bounding_box() + return box is not None and 0 <= box["y"] <= page.viewport_size["height"] - 10 + + +def test_a_view_comes_back_where_the_reader_left_it(chromium, scroll_report): + page = _open(chromium, scroll_report) + _tab(page, "fin-compare") + page.locator(".view-fin-compare tr.fin-crow").nth(8).scroll_into_view_if_needed() + left_at = page.evaluate("window.scrollY") + assert left_at > 400, "the comparison should be scrolled well down for this to mean anything" + + _tab(page, "changes") + page.evaluate("window.scrollTo(0, 150)") + _tab(page, "fin-compare") + assert abs(page.evaluate("window.scrollY") - left_at) <= 1 + page.close() + + +def test_a_section_link_and_back_returns_to_the_comparison_row(chromium, scroll_report): + page = _open(chromium, scroll_report) + _tab(page, "fin-compare") + row = page.locator(".view-fin-compare tr.fin-crow").nth(6) + row.scroll_into_view_if_needed() + left_at = page.evaluate("window.scrollY") + + link = row.locator('.fin-jump[data-side="v1"]') + group = link.get_attribute("data-group") + link.click() + page.wait_for_timeout(900) # the section link scrolls smoothly + target = page.locator(f'.view-fin-a tr.fin-row[data-group="{group}"]') + assert page.locator(".view-toggle__btn.is-active").get_attribute("data-view") == "fin-a" + assert target.get_attribute("aria-expanded") == "true" + assert _in_viewport(page, target) + assert row.get_attribute("aria-expanded") == "false", "the link must not open its own comparison row" + + _tab(page, "fin-compare") + assert abs(page.evaluate("window.scrollY") - left_at) <= 1 + assert _in_viewport(page, row) + page.close() + + +def test_a_sidebar_change_link_still_lands_on_its_card_from_another_view(chromium, scroll_report): + # The browser's jump to #change-N runs after the click handler switches views; the + # restore happens inside the switch, so the jump must still win. + page = _open(chromium, scroll_report) + _tab(page, "changes") + page.evaluate("window.scrollTo(0, 0)") + _tab(page, "fin-b") + page.evaluate("window.scrollTo(0, document.body.scrollHeight)") + link = page.locator(".sidebar-changes a[href^='#change-']").nth(3) + # Sidebar groups start collapsed; open this link's, as a reader would before clicking it. + link.evaluate( + "el => { for (let d = el.closest('details'); d; d = d.parentElement.closest('details')) d.open = true; }" + ) + card = page.locator(link.get_attribute("href")) + link.click() + page.wait_for_timeout(300) + assert page.locator(".view-toggle__btn.is-active").get_attribute("data-view") == "changes" + assert _in_viewport(page, card) + page.close() + + +def test_a_first_visit_opens_at_the_top_of_the_view(chromium, scroll_report): + page = _open(chromium, scroll_report) + page.evaluate("window.scrollTo(0, document.body.scrollHeight)") + _tab(page, "fin-b") + heading = page.locator(".view-fin-b h2") + assert _in_viewport(page, heading) + page.close() + + +def test_an_active_search_still_goes_to_its_first_match_on_a_view_switch(chromium, scroll_report): + page = _open(chromium, scroll_report) + _tab(page, "fin-a") + page.evaluate("window.scrollTo(0, 0)") + _tab(page, "changes") + page.locator("#find-input").fill("specially adapted housing") + page.wait_for_timeout(400) + _tab(page, "fin-a") + page.wait_for_timeout(1200) + hit = page.locator("mark.find-hit--current").first + assert hit.count() and _in_viewport(page, hit) + page.close() + + +# --- Jumps land below the sticky action bar ----------------------------------------------- +# The bar is two rows tall when the financial views are present (view switcher, then find and +# navigation), so a jump that put its target at the window's top hid it under the bar. +# The targets' scroll-margin-top follows the bar's measured height (--sticky-bar-height), so every +# anchor jump and scrollIntoView lands below it. + + +def _below_the_bar(page, locator): + bar = page.locator(".action-bar").bounding_box() + box = locator.bounding_box() + return box is not None and box["y"] >= bar["y"] + bar["height"] - 1 + + +def test_a_full_bill_toc_link_lands_below_the_bar(chromium, scroll_report): + page = _open(chromium, scroll_report) + _tab(page, "full") + # A target the page can actually bring to the top: one near the end stops short (there is + # no more page to scroll), which would pass whether or not the bar is cleared. + href = page.evaluate( + "() => { const room = document.documentElement.scrollHeight - 2 * innerHeight;" + " const links = [...document.querySelectorAll('.sidebar-toc a[href^=\"#\"]')];" + " const ok = links.find(a => { const t = document.getElementById(a.getAttribute('href').slice(1));" + " const y = t && t.getBoundingClientRect().top + scrollY; return y > 1500 && y < room; });" + " return ok && ok.getAttribute('href'); }" + ) + assert href, "no table-of-contents target with room to scroll to the top" + link = page.locator(f".sidebar-toc a[href='{href}']").first + link.evaluate( + "el => { for (let d = el.closest('details'); d; d = d.parentElement.closest('details')) d.open = true; }" + ) + target = page.locator(link.get_attribute("href")) + link.click() + page.wait_for_timeout(300) + assert _below_the_bar(page, target), "the section the link points at is hidden under the sticky bar" + page.close() + + +def test_change_navigation_lands_below_the_bar(chromium, scroll_report): + page = _open(chromium, scroll_report) + _tab(page, "changes") + for _ in range(4): + page.locator("#btn-next").click() + page.wait_for_timeout(900) # smooth scroll + # The navigator steps visible cards only (some sit in collapsed groups), so which card it + # reached is not "the fourth in the page". Whatever it reached is aligned to the top of the + # visible area; no card may start under the bar. + bar = page.locator(".action-bar").bounding_box() + bar_bottom = bar["y"] + bar["height"] + tops = page.evaluate( + "() => [...document.querySelectorAll('.view-changes .change-card')]" + ".filter(c => c.offsetParent !== null).map(c => c.getBoundingClientRect().top)" + ) + under = [t for t in tops if -2 <= t < bar_bottom - 1] + assert not under, f"a card starts under the sticky bar (tops {under}, bar ends at {bar_bottom})" + assert any(bar_bottom - 1 <= t < bar_bottom + 40 for t in tops), "no card was brought to the top" + page.close() diff --git a/tests/test_ledger_location_scorer.py b/tests/test_ledger_location_scorer.py new file mode 100644 index 00000000..98bd1bbd --- /dev/null +++ b/tests/test_ledger_location_scorer.py @@ -0,0 +1,113 @@ +"""The ledger scorer (ADR 0022): whole-path tiers, and the per-amount check. + +``tier`` grades where the PDF files one dollar amount against where the XML files it. These pin it +on hand-built paths. Each row that grades a higher level fails under the scorer this replaced, +which compared only the account and the heading directly above it: a wrong, made-up, reordered or +missing ancestor there graded T0. + +``compare_amounts`` follows each amount from one parser's ledger to another's. It must name an +amount that got worse even when another got better by the same amount, which is the case the +pinned tier totals cannot see. +""" + +from __future__ import annotations + +import pytest + +from tests.ledger_location import compare_amounts, tier + +XML = ("title v", "independent agencies", "united states tax court", "salaries and expenses") + + +@pytest.mark.parametrize( + ("pdf", "expected"), + [ + pytest.param(XML, "T0", id="identical"), + pytest.param( + ( + "division z", + "title ix", + "department of make believe", + "united states tax court", + "salaries and expenses", + ), + "T3", + id="made-up ancestors above the parent", + ), + pytest.param( + ("title v", "department of energy", "united states tax court", "salaries and expenses"), + "T3", + id="one ancestor wrong", + ), + pytest.param( + ("independent agencies", "title v", "united states tax court", "salaries and expenses"), + "T3", + id="ancestors reordered", + ), + pytest.param(("title v", "united states tax court", "salaries and expenses"), "T2", id="an ancestor missing"), + pytest.param(("salaries and expenses",), "T2", id="only the account"), + pytest.param( + ("title v", "independent agencies", "election assistance commission", "salaries and expenses"), + "T3", + id="wrong parent", + ), + pytest.param( + ("title v", "independent agencies", "extra heading", "united states tax court", "salaries and expenses"), + "T3", + id="an extra level", + ), + pytest.param( + ("title v", "independent agencies", "u.s. tax court", "salaries and expenses"), + "T3", + id="a parent too unlike to be a variant", + ), + pytest.param( + ("title v", "independent agencies", "united states tax court", "salaries & expenses"), + "T1", + id="a label variant", + ), + pytest.param( + ("title v", "independent agencies", "united states tax court", "payment to the postal service fund"), + "T4", + id="a different account", + ), + ], +) +def test_tier_compares_every_level(pdf, expected): + assert tier(XML, pdf) == expected + + +ACCOUNT = ("title i", "department of energy", "salaries and expenses") +OTHER = ("title i", "department of energy", "science") + + +def test_an_amount_that_got_worse_is_named_when_the_totals_do_not_move(): + before = { + "bill/v": [ + (100, ACCOUNT, ("title i", "salaries and expenses")), + (200, OTHER, ("title i", "wrong heading", "science")), + ] + } + after = { + "bill/v": [ + (100, ACCOUNT, ("title i", "wrong heading", "salaries and expenses")), + (200, OTHER, ("title i", "science")), + ] + } + # One amount T2 -> T3, the other T3 -> T2: the version's tier totals are identical. + moved, worse, skipped = compare_amounts(before, after) + assert moved == {"worse": 1, "better": 1} + assert [(key, change, values) for (key, change, *_), values in worse.items()] == [("bill/v", "T2->T3", [100])] + assert not skipped + + +def test_a_version_whose_xml_side_differs_is_not_compared(): + before = {"bill/v": [(100, ACCOUNT, ACCOUNT)]} + after = {"bill/v": [(100, OTHER, ACCOUNT)]} + assert compare_amounts(before, after) == ({}, {}, ["bill/v"]) + + +def test_a_miss_is_graded_and_compared(): + moved, worse, _ = compare_amounts({"bill/v": [(100, ACCOUNT, ACCOUNT)]}, {"bill/v": [(100, ACCOUNT, None)]}) + assert moved == {"worse": 1} + assert [change for (_, change, *_) in worse] == ["T0->MISS"] diff --git a/tests/test_pdf_anchor_golden.py b/tests/test_pdf_anchor_golden.py index 4f64c7ca..e212cbe3 100644 --- a/tests/test_pdf_anchor_golden.py +++ b/tests/test_pdf_anchor_golden.py @@ -23,7 +23,8 @@ import pytest -from deltatrack.parsers.pdf_anchors import derive_size_bands, extract_anchors +from deltatrack.parsers.pdf_anchors import breadcrumb_for, derive_size_bands, extract_anchors +from deltatrack.parsers.pdf_blocks import _flatten, _group_into_blocks from tests.conftest import assert_manifest_committed from tests.corpus_paths import DATA_DIR, fixture_path from tests.pdf_corpus import cached_pages @@ -105,6 +106,26 @@ def test_no_account_regressions_vs_legacy_baseline(self): assert "FEDERAL PROTECTIVE SERVICE" in (new - legacy) +class TestHeadingsAfterUnpunctuatedProse: + """118-s-4928 p.117: the paragraph above ends "(Public Law 111–241)" with no period. The + unfinished-sentence filter (ADR 0022, pass 2) used to read the two centred headings below it + as part of that sentence and drop them, filing the Inspector General's $274,000,000 under the + previous account, PAYMENT TO THE POSTAL SERVICE FUND.""" + + PDF = fixture_path("118-s-4928", "1_reported-in-senate.pdf") + + def test_the_headings_and_their_money_stay_together(self): + pages = cached_pages(self.PDF) + anchors = extract_anchors(pages) + on_page = {(a.line_number, a.text) for a in anchors if a.page_number == 117} + assert (3, "OFFICE OF INSPECTOR GENERAL") in on_page + assert (4, "SALARIES AND EXPENSES") in on_page + block = next(b for b in _group_into_blocks(_flatten(pages), anchors) if "$274,000,000" in b.text) + crumb = breadcrumb_for(block.anchor, anchors) + assert "OFFICE OF INSPECTOR GENERAL" in crumb + assert "PAYMENT TO THE POSTAL SERVICE FUND" not in crumb + + class TestNonAppropsGeneralization: """The whole point of the change: size detection works on general legislation that has no 'For necessary expenses' language. Pinned so a future change can't @@ -554,13 +575,12 @@ class TestCorpusAccountPrecision: Complements the exact golden snapshots (which pin three bills) with a tolerant net over the appropriations corpus. The floors ARE enforced minima — the assertions below - fail under them — but they are corpus-wide smoke floors rather than tight per-bill - regression expectations. They catch a large degradation and leave substantial unused - margin on the easier bills: 118-hr-8752 scores 1.000/1.000 and would still pass having - lost 40% of its accounts. + fail under them — and one floor serves all nine bills, so a bill scoring 1.000 keeps + some margin (it would still pass having lost 5% of its accounts). The ledger-location + pin (`tests/test_pdf_ledger_location.py`) is the exact per-version check. - That looseness is deliberate for now. #489 carries the full nine-bill measurement and - the per-heading breakdown; the load-bearing conclusions are: + #489 carries the nine-bill measurement from before ADR 0022 and the per-heading + breakdown; the load-bearing conclusions are: - The oracle is LEVEL-CORRECT, and since #499 it reads the tree's EFFECTIVE heading (the `display_path` leaf) rather than the raw `header_text`. It previously asked for @@ -585,25 +605,21 @@ class TestCorpusAccountPrecision: manifest, not only the cases this module collects. The per-case skip below is a defensive fallback, not the mechanism that keeps these fixtures available. - Why precision is well under 1.0 even when correct — the residual misses are - KNOWN and accepted, deferred to #54, NOT bugs to chase here: - - Provision-group headers (ADMINISTRATIVE PROVISIONS, GENERAL PROVISIONS, - SPENDING REDUCTION ACCOUNT) — real block headers mislabeled `account`. - - Wrapped agency-name fragments (e.g. "FAMILY HOUSING CONSTRUCTION, AIR - FORCE" wrapping onto a line read as "FORCE") — correct labeling needs the - leveled tree. - - Real account names whose GPO casing/wording normalizes differently than the - XML header (counted as a vocab miss though the anchor is right). - The SEC.-catchline-continuation class is NOT among the accepted residue — it is - fixed (see TestSectionCatchlineContinuation); a regression there would lower - these numbers, but the targeted test catches it first. - - That list predates the per-heading breakdown on #489, and the third bullet is where it - needed qualifying: on the one bill measured heading by heading (118-hr-4820), the - dominant cause was not normalization disagreement but the oracle reading the wrong - field, which #499 fixed. The first two bullets held up — the wrapped-fragment class is - the 17 misses recorded on #489. The other eight bills were measured in aggregate only, - so how the causes divide on them is unknown rather than assumed to match. + What the remaining gap to 1.0 is made of, after ADR 0022's heading passes: + - 115-hr-5895: `TITLE 17 INNOVATIVE TECHNOLOGY LOAN GUARANTEE` / `PROGRAM` stays + split. The name opens with the word TITLE, which the passes read as the structural + token and so never join into a heading run. + - 118-s-4795: `FISHERMEN’S CONTINGENCY FUND` is right but scores as a miss (the oracle + does not fold the curly apostrophe), and NASA's `SCIENCE` account is read under a + `SCIENCE` major. + The SEC.-catchline-continuation class is NOT among the residue — it is fixed (see + TestSectionCatchlineContinuation); a regression there would lower these numbers, but the + targeted test catches it first. + + History: before ADR 0022 the gap was provision-group headers (ADMINISTRATIVE PROVISIONS, + SPENDING REDUCTION ACCOUNT) read as accounts and wrapped-name fragments ("FAMILY HOUSING + CONSTRUCTION, AIR" / "FORCE"), the 17 misses recorded on #489 and #524's 14 on + 118-hr-4820; #499 had already fixed the oracle reading the wrong field. """ # Appropriations bills with a paired XML; (bill id, pdf rel path, xml rel path). @@ -633,19 +649,17 @@ class TestCorpusAccountPrecision: ("118-hr-8774", "tests/corpus/118-hr-8774", None), ("118-s-4795", "tests/data/BILLS-118s4795rs.pdf", "tests/corpus/118-s-4795/1_reported-in-senate.xml"), ] - # Set below the lowest measured values across the nine bills. Since #499 corrected the - # oracle to read the tree's effective heading, the floor-setting bill is 117-hr-4502 - # (vrec 0.744 / vprec 0.750) rather than 118-hr-4820, whose precision moved 0.538 -> - # 0.782. Recall and precision rose on every bill, so no floor here is a relaxation. - # The class docstring carries what the remaining gap to 1.0 is made of. + # Set below the lowest measured values across the nine bills, re-derived from the parser + # revision of ADR 0022 as #524's verification asks. The floor-setting bill is 118-s-4795 + # (vrec 0.967 / vprec 0.967); seven of the nine score 1.000 / 1.000. The class docstring + # carries what the remaining gap to 1.0 is made of. # - # Both floor-setting bills were named as `bills/` until they were committed, so CI - # collected no case for either and the floors were calibrated on a bill CI could not - # measure. The precision figure recorded here had drifted to 0.46 in the meantime and - # nothing could catch it, because the only run that could check it was a developer's. - # Now that the pair is committed, these two numbers are re-derivable from the suite. - RECALL_FLOOR = 0.70 - PRECISION_FLOOR = 0.70 + # History: 0.70 / 0.70 under 117-hr-4502 (0.744 / 0.750) before ADR 0022's heading passes + # joined wrapped account names; 118-hr-4820's unmatched account headings went 17 -> 0. + # Before that, both floor-setting bills were named as `bills/`, so CI collected no case + # for either and a recorded precision drifted to 0.46 unnoticed (#489). + RECALL_FLOOR = 0.95 + PRECISION_FLOOR = 0.95 @staticmethod def _pair(spec) -> tuple[Path, Path] | None: diff --git a/tests/test_pdf_compare.py b/tests/test_pdf_compare.py index a0de52d1..38d3d6e3 100644 --- a/tests/test_pdf_compare.py +++ b/tests/test_pdf_compare.py @@ -137,7 +137,7 @@ def test_csp_header_on_generated_report(): fake_html = "" + ("report " * 20_000) + "" monkeypatch = pytest.MonkeyPatch() - monkeypatch.setitem(app_module._COMPARE, "pdf", (".pdf", lambda *a, **kw: fake_html, lambda *a, **kw: {})) + monkeypatch.setitem(app_module._COMPARE, "pdf", (lambda *a, **kw: fake_html, lambda *a, **kw: {})) try: resp = _client().post( "/api/compare", @@ -207,7 +207,7 @@ def test_generated_report_response_is_gzipped(monkeypatch): import web.app as app_module fake_html = "" + ("report " * 20_000) + "" - monkeypatch.setitem(app_module._COMPARE, "pdf", (".pdf", lambda *a, **kw: fake_html, lambda *a, **kw: {})) + monkeypatch.setitem(app_module._COMPARE, "pdf", (lambda *a, **kw: fake_html, lambda *a, **kw: {})) resp = _client().post( "/api/compare", files={ @@ -596,13 +596,20 @@ def test_compare_pdfs_html_returns_standalone_report(): assert "Reported in House" in html assert "Engrossed in House" in html # #671, on the PDF entry point the web app calls. The bill's own dollar figures - # still appear in the card bodies; what is gone is the report presenting any of - # them as a change. Paired with the presence assertions above so a report that + # still appear in the card bodies; what is gone is the Changes view presenting any + # of them as a change. Paired with the presence assertions above so a report that # failed to render at all cannot pass this as an absence. assert "financial-table" not in html assert "financial-callout" not in html assert "data-financial" not in html - assert "Financial Summary" not in html + # The financial views (ADR 0023) bring money back in tabs of their own, per version + # and typed, with the research notebook's "Financial Summary" heading on Version A / + # B. The #671 line holds where it was drawn: the Changes view carries none of it. + changes_view = html.split('
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      ', 1)[1].split('
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Financial Summary") == 2 # Version A and Version B, nowhere else + assert html.count("Financial Summary") == 2 @pytest.mark.slow @@ -633,3 +640,27 @@ def test_derive_congress_from_cover(): # No cover match → empty (renderer then omits the "th Congress" suffix). assert _derive_congress([Page(1, (Line(None, "AN ACT"),))]) == "" assert _derive_congress([]) == "" + + +def test_derived_title_is_whole(): + # The heading wraps, so the title is kept whole, as the XML path's `bill_title` keeps + # it: a 140-character cut hid the fiscal year on H.R. 4366's. + from deltatrack.compare.pdf import _derive_bill_title + + long_title = ( + "Making appropriations for military construction, the Department of Veterans Affairs, " + "and related agencies for the fiscal year ending September 30, 2024, and for other purposes." + ) + canonical = {"full_text": {"v1": "", "v2": f"H. R. 4366\nAN ACT\n{long_title}\nBe it enacted"}} + assert _derive_bill_title(canonical) == f"H.R. 4366 — {long_title}" + + +def test_upload_label_is_the_filename_as_given(): + # Nothing is inferred from a filename (people name files their own way), so the label + # is the whole name, extension included; only client-sent path parts are dropped. + from web.app import _label_from_filename + + assert _label_from_filename("BILLS-118hr4366rh - BEFORE.pdf", "Start version") == "BILLS-118hr4366rh - BEFORE.pdf" + assert _label_from_filename(r"C:\Users\me\draft v3.XML", "Start version") == "draft v3.XML" + assert _label_from_filename("../../etc/after.pdf", "End version") == "after.pdf" + assert _label_from_filename("", "End version") == "End version" diff --git a/tests/test_pdf_division_recall.py b/tests/test_pdf_division_recall.py index be7cc182..4f9cdb59 100644 --- a/tests/test_pdf_division_recall.py +++ b/tests/test_pdf_division_recall.py @@ -62,6 +62,7 @@ "115-hr-1625/6_enrolled-bill": "enrolled print — no GPO margin line numbers (#141)", "115-hr-244/6_enrolled-bill": "enrolled print — no GPO margin line numbers (#141)", "118-hr-4366/6_enrolled-bill": "enrolled print — no GPO margin line numbers (#141)", + "118-hr-5860/4_enrolled-bill": "enrolled print — no GPO margin line numbers (#141)", "113-hr-3547/6_enrolled-bill": "enrolled print — no GPO margin line numbers (#141)", "114-hr-2029/7_enrolled-bill": "enrolled print — no GPO margin line numbers (#141)", "113-hr-83/7_enrolled-bill": "enrolled print — no GPO margin line numbers (#141)", diff --git a/tests/test_pdf_heading_passes.py b/tests/test_pdf_heading_passes.py new file mode 100644 index 00000000..bd61913b --- /dev/null +++ b/tests/test_pdf_heading_passes.py @@ -0,0 +1,582 @@ +"""The ordered heading passes and the scope rules they feed (ADR 0022). + +Each class pins one rule on SYNTHETIC lines laid out like a GPO print: body prose runs the +full column at body size; a heading line is centered at heading size, and carries the case +pattern ``pdf_text`` reads from its letters (``initial_caps``: True for title case in small +caps, the agency style; False for even letters, the account style). Every test is a mutation +proof: it fails when its rule is removed. The corpus-level measurement against the XML twin is +``test_pdf_ledger_location.py``. +""" + +from __future__ import annotations + +from deltatrack.parsers import pdf_anchors +from deltatrack.parsers.pdf_anchors import Anchor, breadcrumb_for, extract_anchors +from deltatrack.parsers.pdf_heading_passes import _Stream, converge_headings +from deltatrack.parsers.pdf_text import Line, LineGeom, Page + +BODY = 14.0 +HEAD = 11.2 +LEFT = 100.0 +RIGHT = 439.0 # a 339 pt body column, as on the corpus prints +CHAR = 7.0 # synthetic heading glyph advance, points + + +def body(n: int, text: str) -> tuple[int, str, float, LineGeom]: + return (n, text, BODY, LineGeom(LEFT, RIGHT, LEFT + 30, initial_caps=False, size_min=BODY, size_max=BODY)) + + +def para(n: int, text: str) -> tuple[int, str, float, LineGeom]: + """The first line of a paragraph: body prose indented as GPO sets it (about 28 pt).""" + return (n, text, BODY, LineGeom(LEFT + 28, RIGHT, LEFT + 58, initial_caps=False, size_min=BODY, size_max=BODY)) + + +def head(n: int, text: str, caps: bool | None, width: float | None = None, size: float = HEAD): + """A centered heading line ``width`` points wide (default: from its length).""" + w = width if width is not None else len(text) * CHAR + left = LEFT + (RIGHT - LEFT - w) / 2 + first = left + len(text.split()[0]) * CHAR + return (n, text, size, LineGeom(left, left + w, first, initial_caps=caps, size_min=size, size_max=size)) + + +def page(number: int, rows) -> Page: + return Page(number, tuple(Line(n, t, s, g) for n, t, s, g in rows)) + + +def anchors_of(rows, *more_pages) -> list[Anchor]: + return extract_anchors([page(1, rows), *more_pages]) + + +def texts(anchors, kind: str) -> list[str]: + return [a.text for a in anchors if a.kind == kind] + + +# Body prose long enough for the size bands to find the body mode. +PROSE = [body(n, f"for necessary expenses of the program, line {n}.") for n in range(40, 52)] + + +class TestLinesThatCannotBeHeadings: + def test_a_line_inside_an_unfinished_sentence_is_not_a_heading(self): + rows = [ + body(1, "For payments to the fund established under the"), + head(2, "UNITED STATES MINT", caps=False), + body(3, "Public Enterprise Fund, $10,000,000."), + head(4, "OPERATIONS AND SUPPORT", caps=False), + body(5, "For necessary expenses, $5,000,000."), + *PROSE, + ] + accounts = texts(anchors_of(rows), "account") + assert "UNITED STATES MINT" not in accounts + assert "OPERATIONS AND SUPPORT" in accounts + + def test_headings_after_an_unpunctuated_paragraph_end_are_kept(self): + # 118-s-4928 p.117: the paragraph above ends "(Public Law 111–241)" with no period. The + # headings are centered and a new, indented paragraph follows them, so they are set apart + # from the prose; missing punctuation alone must not drop them and file the $274M below + # them under the previous account. + rows = [ + body(1, "Semipostal Stamp Act of 2010 (Public Law 111–241)"), + head(2, "OFFICE OF INSPECTOR GENERAL", caps=True), + head(3, "SALARIES AND EXPENSES", caps=False), + para(4, "For necessary expenses of the Office of Inspector General, $274,000,000."), + *PROSE, + ] + found = {a.text for a in anchors_of(rows)} + assert "OFFICE OF INSPECTOR GENERAL" in found + assert "SALARIES AND EXPENSES" in found + + def test_headings_inside_an_interrupted_enacting_clause_are_kept(self): + # 118-hr-4394 p.2: "Be it enacted ... assembled, That" is genuinely unfinished, and GPO + # prints the title and its headings inside it before the prose resumes. + rows = [ + body(1, "tives of the United States of America in Congress assembled,"), + body(2, "That"), + head(3, "TITLE I", caps=None, size=BODY), + head(4, "CORPS OF ENGINEERS—CIVIL", caps=False, size=BODY), + head(5, "DEPARTMENT OF THE ARMY", caps=False, size=BODY), + head(6, "CORPS OF ENGINEERS—CIVIL", caps=True), + para(7, "The following appropriations shall be expended under the direction of the Secretary."), + *PROSE, + ] + found = [a.text for a in anchors_of(rows)] + assert "DEPARTMENT OF THE ARMY" in found + assert found.count("CORPS OF ENGINEERS—CIVIL") == 2 + + def test_a_quoted_heading_is_not_a_heading(self): + # A reconciliation bill amends other laws by quoting them; the quoted law's headings + # print like headings but belong to the quotation. + rows = [ + body(1, "(a) Chapter 1 is amended by adding at the end the following:"), + head(2, "‘‘PROHIBITED USES OF FUNDS", caps=False), + body(3, "‘‘No funds may be used for the purpose described.’’."), + head(4, "OPERATIONS AND SUPPORT", caps=False), + body(5, "For necessary expenses, $5,000,000."), + *PROSE, + ] + all_text = {a.text for a in anchors_of(rows)} + assert not any("PROHIBITED USES" in t for t in all_text) + assert "OPERATIONS AND SUPPORT" in all_text + + def test_a_multi_paragraph_quote_closes_at_its_one_closing_mark(self): + # GPO opens every quoted paragraph with ‘‘ and closes the block once: the heading after + # the block is outside the quote even though openings outnumber closings. + rows = [ + body(1, "(a) Section 5 is amended to read as follows:"), + body(2, "‘‘(a) IN GENERAL.—The Secretary shall make grants."), + body(3, "‘‘(b) LIMITATION.—No grant may exceed $1,000.’’."), + head(4, "OPERATIONS AND SUPPORT", caps=False), + body(5, "For necessary expenses, $5,000,000."), + *PROSE, + ] + assert "OPERATIONS AND SUPPORT" in texts(anchors_of(rows), "account") + + def test_quote_state_resets_at_a_section_line(self): + # A closing mark lost in the extracted text (here the quote opened on line 1 never + # closes) must not silence the rest of the bill: the SEC. line closes it. + stream = _Stream( + [ + page( + 1, + [ + body(1, "the term ‘‘covered program means a program."), + body(2, "SEC. 102. Amounts made available shall remain available."), + head(3, "OPERATIONS AND SUPPORT", caps=False), + ], + ) + ] + ) + assert stream.in_quote == set() + + +class TestSegmentation: + def test_letters_printed_alike_join_a_wrapped_name(self): + # Both lines even small caps; the upper line fills the heading measure, so the break is + # a wrap: one account, not an agency fragment over an account fragment. + rows = [ + body(1, "budget for the current fiscal year for such corporation."), + head(2, "LIMITATION ON ADMINISTRATIVE EXPENSES, FEDERAL", caps=False, width=300), + head(3, "PRISON INDUSTRIES, INCORPORATED", caps=False), + body(4, "Not to exceed $2,700,000 shall be available."), + head(5, "SHORT CENTERED HEADING", caps=False, width=300), + body(6, "For necessary expenses, $1,000,000."), + *PROSE, + ] + anchors = anchors_of(rows) + assert "LIMITATION ON ADMINISTRATIVE EXPENSES, FEDERAL PRISON INDUSTRIES, INCORPORATED" in texts( + anchors, "account" + ) + assert texts(anchors, "agency") == [] + + def test_letters_printed_differently_split(self): + # Agency style over account style: two headings even where the upper line is full. + rows = [ + body(1, "budget for the current fiscal year for such corporation."), + head(2, "STATE AND LOCAL LAW ENFORCEMENT ACTIVITIES", caps=True, width=300), + head(3, "VIOLENCE AGAINST WOMEN PREVENTION AND", caps=False, width=300), + head(4, "PROSECUTION PROGRAMS", caps=False), + body(5, "For grants, contracts, and cooperative agreements, $1,000."), + *PROSE, + ] + anchors = anchors_of(rows) + assert texts(anchors, "agency") == ["STATE AND LOCAL LAW ENFORCEMENT ACTIVITIES"] + assert "VIOLENCE AGAINST WOMEN PREVENTION AND PROSECUTION PROGRAMS" in texts(anchors, "account") + + def test_a_short_upper_line_is_a_deliberate_break(self): + # Letters alike, but the next line's first word would have fitted on the upper line: + # the printer broke it on purpose, so these are two stacked headings. + rows = [ + body(1, "budget for the current fiscal year for such corporation."), + head(2, "LIMITATION ON ADMINISTRATIVE EXPENSES, FEDERAL", caps=False, width=300), + head(3, "PRISON INDUSTRIES, INCORPORATED", caps=False), + body(4, "Not to exceed $2,700,000 shall be available."), + head(5, "BUREAU OF PRISONS", caps=False, width=120), + head(6, "BUILDINGS AND FACILITIES", caps=False), + body(7, "For planning, acquisition of sites, and construction, $1,000."), + *PROSE, + ] + anchors = anchors_of(rows) + assert "BUREAU OF PRISONS" in texts(anchors, "agency") + assert "BUILDINGS AND FACILITIES" in texts(anchors, "account") + + def test_a_name_that_repeats_its_own_words_stays_one_heading(self): + # 118-s-4928 p.35. A veto once split any lower line whose words all appear above it, but + # names repeat words: on 118 PDFs that veto changed 9 headings and was wrong in all 9 + # (this council three times, the Council on Environmental Quality six), so it is gone. + rows = [ + body(1, "budget for the current fiscal year for such corporation."), + head(2, "NATIONAL SECURITY COUNCIL AND HOMELAND", caps=True, width=300), + head(3, "SECURITY COUNCIL", caps=True), + head(4, "SALARIES AND EXPENSES", caps=False), + body(5, "For necessary expenses of the National Security Council, $1,000."), + *PROSE, + ] + assert "NATIONAL SECURITY COUNCIL AND HOMELAND SECURITY COUNCIL" in texts(anchors_of(rows), "agency") + + def test_a_line_ending_in_a_small_word_continues(self): + # 115-hr-5895 p.159: an account name broken early for balance. The next word would have + # fitted on the upper line, so the fullness veto reads a deliberate break, but a heading + # cannot end in OF. On 118 PDFs, widening the AND/OR rule to the small words changed 7 + # headings, all toward the XML. + rows = [ + body(1, "budget for the current fiscal year for such corporation."), + head(2, "LIMITATION ON ADMINISTRATIVE EXPENSES, FEDERAL", caps=False, width=300), + head(3, "PRISON INDUSTRIES, INCORPORATED", caps=False), + body(4, "Not to exceed $2,700,000 shall be available."), + head(5, "GRANTS FOR CONSTRUCTION OF", caps=False), + head(6, "STATE EXTENDED CARE FACILITIES", caps=False), + body(7, "For grants to assist States to acquire or construct State nursing homes, $1,000."), + *PROSE, + ] + assert "GRANTS FOR CONSTRUCTION OF STATE EXTENDED CARE FACILITIES" in texts(anchors_of(rows), "account") + + def test_a_lower_line_standing_alone_elsewhere_is_its_own_heading(self): + rows = [ + body(1, "budget for the current fiscal year for such corporation."), + head(2, "LIMITATION ON ADMINISTRATIVE EXPENSES, FEDERAL", caps=False, width=300), + head(3, "PRISON INDUSTRIES, INCORPORATED", caps=False), + body(4, "Not to exceed $2,700,000 shall be available."), + head(5, "OPERATIONS AND SUPPORT", caps=False), + body(6, "For necessary expenses, $1,000."), + head(7, "OPERATIONS AND SUPPORT", caps=False), + body(8, "For necessary expenses, $2,000."), + head(9, "FEDERAL LAW ENFORCEMENT TRAINING CENTERS", caps=False, width=300), + head(10, "OPERATIONS AND SUPPORT", caps=False), + body(11, "For necessary expenses, $3,000."), + *PROSE, + ] + accounts = texts(anchors_of(rows), "account") + assert accounts.count("OPERATIONS AND SUPPORT") == 3 + + def test_a_line_break_hyphen_joins_whatever_the_letters_say(self): + rows = [ + body(1, "budget for the current fiscal year for such corporation."), + head(2, "NATIONAL AERONAUTICS AND SPACE ADMINIS-", caps=True, width=300), + head(3, "TRATION", caps=False), + head(4, "SCIENCE", caps=False), + body(5, "For necessary expenses, $1,000."), + *PROSE, + ] + assert "NATIONAL AERONAUTICS AND SPACE ADMINISTRATION" in texts(anchors_of(rows), "agency") + + def test_a_trailing_conjunction_joins_whatever_the_letters_say(self): + rows = [ + body(1, "budget for the current fiscal year for such corporation."), + head(2, "DEFENSE ENVIRONMENTAL CLEANUP AND", caps=True, width=150), + head(3, "DECONTAMINATION", caps=False), + body(4, "For necessary expenses, $1,000."), + *PROSE, + ] + assert "DEFENSE ENVIRONMENTAL CLEANUP AND DECONTAMINATION" in texts(anchors_of(rows), "account") + + +class TestNoWordingDecidesALineBreak: + """ADR 0018: two stacked lines printed alike, with no veto, stay one heading whatever they + say. Recognising a familiar sub-account or department name would split them; that is a + known residual (ADR 0022), not a case for a word list.""" + + def test_a_familiar_subaccount_name_does_not_split_a_stack(self): + rows = [ + body(1, "budget for the current fiscal year for such corporation."), + head(2, "TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION", caps=False, width=320), + head(3, "SALARIES AND EXPENSES", caps=False), + body(4, "For necessary expenses, $1,000."), + *PROSE, + ] + assert texts(anchors_of(rows), "account") == [ + "TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION SALARIES AND EXPENSES" + ] + + def test_a_department_name_does_not_split_a_stack(self): + rows = [ + body(1, "budget for the current fiscal year for such corporation."), + head(2, "DEPARTMENT OF DEFENSE", caps=False, width=320), + head(3, "MILITARY UNACCOMPANIED HOUSING IMPROVEMENT FUND", caps=False), + body(4, "For necessary expenses, $1,000."), + *PROSE, + ] + assert texts(anchors_of(rows), "account") == [ + "DEPARTMENT OF DEFENSE MILITARY UNACCOMPANIED HOUSING IMPROVEMENT FUND" + ] + + +class TestHangingIndent: + def test_a_hanging_indent_block_is_one_heading(self): + # First line at the left margin running full width, the next line starting where the + # following paragraph starts: one heading, even though the letters differ. + para = LEFT + 20 + rows = [ + body(1, "budget for the current fiscal year for such corporation."), + ( + 2, + "SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES ADMINISTRATION", + HEAD, + LineGeom(LEFT, RIGHT, LEFT + 70, initial_caps=True, size_min=HEAD, size_max=HEAD), + ), + ( + 3, + "PROGRAMS OF REGIONAL AND NATIONAL SIGNIFICANCE", + HEAD, + LineGeom(para, para + 250, para + 60, initial_caps=False, size_min=HEAD, size_max=HEAD), + ), + ( + 4, + "For necessary expenses, $1,000.", + BODY, + LineGeom(para, RIGHT, para + 20, initial_caps=False, size_min=BODY, size_max=BODY), + ), + *PROSE, + ] + accounts = texts(anchors_of(rows), "account") + assert ( + "SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES ADMINISTRATION PROGRAMS OF REGIONAL AND NATIONAL SIGNIFICANCE" + in accounts + ) + + +class TestTitleNameRunningOn: + def test_the_rest_of_a_title_line_is_not_a_heading(self): + # 118-hr-4665 p.296: the title's number and name share a line and the name runs on, + # hyphenated, over two more uncentred lines before the first centred heading. Those lines + # finish the title's name; read as a heading they became "ENCE OF THE PEOPLE'S REPUBLIC + # OF CHINA". + full = LineGeom(LEFT, RIGHT, LEFT + 60, initial_caps=False, size_min=BODY, size_max=BODY) + rows = [ + body(1, "Emergency Deficit Control Act of 1985."), + (2, "TITLE VIII—COUNTERING THE MALIGN INFLU-", BODY, full), + (3, "ENCE OF THE PEOPLE’S REPUBLIC OF", BODY, full), + (4, "CHINA", BODY, LineGeom(LEFT, LEFT + 50, LEFT + 50, initial_caps=False, size_min=BODY, size_max=BODY)), + head(5, "BILATERAL ECONOMIC ASSISTANCE", caps=False, size=BODY), + head(6, "FUNDS APPROPRIATED TO THE PRESIDENT", caps=True), + head(7, "ECONOMIC SUPPORT FUND", caps=False), + para(8, "For an additional amount for the Economic Support Fund, $1,000."), + *PROSE, + ] + assert not any("ENCE OF" in a.text or a.text == "CHINA" for a in anchors_of(rows)) + + +class TestDepartmentHeadingsMidTitle: + def test_a_body_size_capitals_line_mid_title_is_a_major(self): + rows = [ + body(1, "TITLE II"), + head(2, "SECURITY, ENFORCEMENT, AND INVESTIGATIONS", caps=False, size=BODY), + head(3, "OPERATIONS AND SUPPORT", caps=False), + body(4, "For necessary expenses, $1,000."), + head(5, "UNITED STATES SECRET SERVICE", caps=False, size=BODY), + head(6, "PROCUREMENT, CONSTRUCTION, AND IMPROVEMENTS", caps=False), + body(7, "For necessary expenses, $2,000."), + *PROSE, + ] + rows[0] = (1, "TITLE II", BODY, LineGeom(250, 290, 290, initial_caps=None, size_min=BODY, size_max=BODY)) + anchors = anchors_of(rows) + account = next(a for a in anchors if a.text.startswith("PROCUREMENT")) + assert breadcrumb_for(account, anchors)[:2] == ("TITLE II", "UNITED STATES SECRET SERVICE") + + def test_a_structural_token_line_is_not_a_department(self): + # A bill with no heading band (every line at body size, like the reconciliation bill + # 119-hr-1) gets no account detection, so this pass is what finds its departments. A + # CHAPTER line, or the wrapped name of a TITLE, is its own level, not a department. + rows = [ + body(1, "budget for the current fiscal year for such corporation."), + head(2, "CHAPTER 2—GENERAL PROVISIONS", caps=False, size=BODY), + body(3, "For necessary expenses, $1,000."), + ( + 4, + "TITLE II—AGRICULTURE AND", + BODY, + LineGeom(200, 340, 250, initial_caps=None, size_min=BODY, size_max=BODY), + ), + head(5, "NUTRITION PROGRAMS", caps=False, size=BODY), + body(6, "For necessary expenses, $1,000."), + head(7, "DEPARTMENT OF AGRICULTURE", caps=False, size=BODY), + body(8, "For necessary expenses, $1,000."), + *PROSE, + ] + assert texts(anchors_of(rows), "major") == ["DEPARTMENT OF AGRICULTURE"] + + +class TestFailsClosed: + def test_no_case_pattern_leaves_the_parser_reading(self, monkeypatch): + # Without the letters' case pattern the passes keep the detectors' split. + rows = [ + body(1, "budget for the current fiscal year for such corporation."), + head(2, "LIMITATION ON ADMINISTRATIVE EXPENSES, FEDERAL", caps=None, width=300), + head(3, "PRISON INDUSTRIES, INCORPORATED", caps=None), + body(4, "Not to exceed $2,700,000 shall be available."), + *PROSE, + ] + converged = [(a.kind, a.text) for a in anchors_of(rows)] + monkeypatch.setattr(pdf_anchors, "converge_headings", lambda pages, anchors: anchors) + detected = [(a.kind, a.text) for a in anchors_of(rows)] + assert ("account", "PRISON INDUSTRIES, INCORPORATED") in detected + assert converged == detected + + def test_no_anchors_in_no_anchors_out(self): + assert converge_headings([page(1, PROSE)], []) == [] + + +class TestKeepsWhatDetectorsDecided: + def test_the_department_line_under_a_bare_title_is_left_as_detected(self): + # Directly under TITLE n the major detector reads the department heading (#105); the + # passes re-segment only the heading lines after it, so it is never glued to them. + rows = [ + (1, "TITLE I", BODY, LineGeom(250, 290, 290, initial_caps=None, size_min=BODY, size_max=BODY)), + head(2, "DEPARTMENTAL MANAGEMENT", caps=False, width=300, size=BODY), + head(3, "OPERATIONS AND SUPPORT", caps=False), + body(4, "For necessary expenses, $1,000."), + *PROSE, + ] + anchors = anchors_of(rows) + assert texts(anchors, "major") == ["DEPARTMENTAL MANAGEMENT"] + assert texts(anchors, "account") == ["OPERATIONS AND SUPPORT"] + + def test_a_wrapped_subsection_title_tail_is_not_a_heading(self): + rows = [ + body(1, "budget for the current fiscal year for such corporation."), + head(2, "LIMITATION ON AMOUNTS FOR CERTAIN PURPOSES.—", caps=False), + body(3, "Of the amounts made available, not more than $1,000 may be used."), + *PROSE, + ] + assert not any(a.text.endswith(".—") for a in anchors_of(rows)) + + def test_heading_anchors_record_their_case_pattern(self): + rows = [ + body(1, "budget for the current fiscal year for such corporation."), + head(2, "BUREAU OF PRISONS", caps=True, width=120), + head(3, "BUILDINGS AND FACILITIES", caps=False), + body(4, "For planning, acquisition of sites, and construction, $1,000."), + *PROSE, + ] + caps = {a.text: a.caps for a in anchors_of(rows)} + assert caps == {"BUREAU OF PRISONS": True, "BUILDINGS AND FACILITIES": False} + + +def _a(kind: str, text: str, line: int, caps: bool | None = None) -> Anchor: + return Anchor(1, line, kind, text, caps=caps) + + +class TestLevelOfASplitPiece: + def test_a_piece_printed_like_its_account_is_on_the_account_level(self): + # 118-s-4690 p.72: HEALTH AND HUMAN SERVICES (title case) / FOOD AND DRUG ADMINISTRATION + # (even) / SALARIES AND EXPENSES (even). GPO tags FDA at the account level, a name over its + # own account. Defaulted to an agency, FDA ended HHS's reach, so HHS's later accounts lost + # it; on 118 PDFs taking the level from the print moved 202 amounts, all toward the XML. + rows = [ + body(1, "budget for the current fiscal year for such corporation."), + head(2, "DEPARTMENT OF HEALTH AND HUMAN SERVICES", caps=True, width=300), + head(3, "FOOD AND DRUG ADMINISTRATION", caps=False), + head(4, "SALARIES AND EXPENSES", caps=False), + para(5, "For necessary expenses of the Food and Drug Administration, $1,000."), + head(6, "BUILDINGS AND FACILITIES", caps=False), + para(7, "For plans, construction, repair, and improvement of facilities, $2,000."), + *PROSE, + ] + anchors = anchors_of(rows) + later = next(a for a in anchors if a.text == "BUILDINGS AND FACILITIES") + assert "DEPARTMENT OF HEALTH AND HUMAN SERVICES" in breadcrumb_for(later, anchors) + assert "FOOD AND DRUG ADMINISTRATION" not in texts(anchors, "agency") + + +class TestAHeadingThatIntroducesAccounts: + """ADR 0012, boundary 1: a title-case heading followed by prose. The level is decided on the + joined heading as a whole, from what follows it. With no dollar amount in its text and an + account-style heading next, it introduces accounts: an agency. On 118 PDFs this moved 183 + amounts toward the XML and none away.""" + + def test_an_authority_paragraph_with_no_money_makes_the_heading_an_agency(self): + # 118-hr-4820 p.62: the name wraps, its paragraph authorizes spending but appropriates + # nothing, and OPERATIONS AND MAINTENANCE below it carries the money. + rows = [ + body(1, "1986 (26 U.S.C. 9503(e)(4))."), + head(2, "GREAT LAKES ST. LAWRENCE SEAWAY DEVELOPMENT", caps=True, width=300), + head(3, "CORPORATION", caps=True), + para(4, "The Corporation is hereby authorized to make such expenditures, within the limits"), + body(5, "of funds available to it, as may be necessary."), + head(6, "OPERATIONS AND MAINTENANCE", caps=False), + para(7, "For necessary expenses to conduct the operations, $38,000,000."), + *PROSE, + ] + anchors = anchors_of(rows) + account = next(a for a in anchors if a.text == "OPERATIONS AND MAINTENANCE") + assert "GREAT LAKES ST. LAWRENCE SEAWAY DEVELOPMENT CORPORATION" in breadcrumb_for(account, anchors) + + def test_a_heading_that_holds_money_stays_an_account(self): + # A title-case account name with its own appropriation (FAMILY HOUSING OPERATION AND + # MAINTENANCE, ARMY) must not become the parent of the account after it. Promoting on + # title case alone did exactly that: 265 amounts the wrong way against 8. + rows = [ + body(1, "budget for the current fiscal year for such corporation."), + head(2, "FAMILY HOUSING OPERATION AND MAINTENANCE,", caps=True, width=300), + head(3, "ARMY", caps=True), + para(4, "For expenses of family housing for the Army, $436,000,000."), + head(5, "OPERATIONS AND MAINTENANCE", caps=False), + para(6, "For necessary expenses to conduct the operations, $1,000."), + *PROSE, + ] + anchors = anchors_of(rows) + assert "FAMILY HOUSING OPERATION AND MAINTENANCE, ARMY" not in texts(anchors, "agency") + account = next(a for a in anchors if a.text == "OPERATIONS AND MAINTENANCE") + assert "FAMILY HOUSING OPERATION AND MAINTENANCE, ARMY" not in breadcrumb_for(account, anchors) + + +class TestAgencyScope: + def test_a_department_ends_the_agency_above_it(self): + anchors = [ + _a("title", "TITLE II", 1), + _a("major", "DEPARTMENTAL MANAGEMENT", 2), + _a("agency", "MANAGEMENT DIRECTORATE", 3, caps=True), + _a("account", "OPERATIONS AND SUPPORT", 4, caps=False), + _a("major", "UNITED STATES SECRET SERVICE", 6), + _a("account", "PROCUREMENT", 7, caps=False), + ] + assert breadcrumb_for(anchors[-1], anchors) == ("TITLE II", "UNITED STATES SECRET SERVICE", "PROCUREMENT") + + def test_an_agency_printed_like_the_heading_below_it_does_not_carry_over(self): + # Two stacked account-style lines are peers (or a wrap), not agency over account. + anchors = [ + _a("title", "TITLE I", 1), + _a("agency", "FEDERAL BUILDINGS FUND", 2, caps=False), + _a("account", "LIMITATIONS ON AVAILABILITY OF REVENUE", 3, caps=False), + _a("account", "WORKING CAPITAL FUND", 6, caps=False), + ] + assert breadcrumb_for(anchors[-1], anchors) == ("TITLE I", "WORKING CAPITAL FUND") + + def test_an_agency_style_account_ends_the_agency(self): + anchors = [ + _a("title", "TITLE I", 1), + _a("agency", "BUREAU OF PRISONS", 2, caps=True), + _a("account", "SALARIES AND EXPENSES", 3, caps=False), + _a("account", "OFFICE OF THE INSPECTOR GENERAL", 6, caps=True), + ] + assert breadcrumb_for(anchors[-1], anchors) == ("TITLE I", "OFFICE OF THE INSPECTOR GENERAL") + + def test_an_agency_style_heading_between_ends_the_agency(self): + anchors = [ + _a("title", "TITLE I", 1), + _a("agency", "BUREAU OF PRISONS", 2, caps=True), + _a("account", "SALARIES AND EXPENSES", 3, caps=False), + _a("account", "OFFICE OF THE INSPECTOR GENERAL", 6, caps=True), + _a("account", "WORKING CAPITAL FUND", 9, caps=False), + ] + assert breadcrumb_for(anchors[-1], anchors) == ("TITLE I", "WORKING CAPITAL FUND") + + def test_a_real_agency_carries_over_its_accounts(self): + anchors = [ + _a("title", "TITLE I", 1), + _a("agency", "BUREAU OF PRISONS", 2, caps=True), + _a("account", "SALARIES AND EXPENSES", 3, caps=False), + _a("account", "BUILDINGS AND FACILITIES", 6, caps=False), + ] + assert breadcrumb_for(anchors[-1], anchors) == ("TITLE I", "BUREAU OF PRISONS", "BUILDINGS AND FACILITIES") + + def test_unknown_case_pattern_carries_over(self): + anchors = [ + _a("title", "TITLE I", 1), + _a("agency", "BUREAU OF PRISONS", 2), + _a("account", "SALARIES AND EXPENSES", 3), + _a("account", "OFFICE OF THE INSPECTOR GENERAL", 6), + ] + assert breadcrumb_for(anchors[-1], anchors) == ( + "TITLE I", + "BUREAU OF PRISONS", + "OFFICE OF THE INSPECTOR GENERAL", + ) diff --git a/tests/test_pdf_ledger_location.py b/tests/test_pdf_ledger_location.py new file mode 100644 index 00000000..202f60ae --- /dev/null +++ b/tests/test_pdf_ledger_location.py @@ -0,0 +1,76 @@ +"""Where the PDF files each dollar amount, pinned per version against the XML twin (ADR 0022). + +``tests/ledger_location.py`` scores one bill version: every amount in the XML ledger, aligned +with the same amount in the PDF ledger, lands in a tier from ``T0`` (the same path, every level) +to ``T4`` (filed under a different heading), or is a ``MISS``. This module pins those tier counts for +every committed version that has both a PDF and its XML twin, in +``tests/data/ledger_location_baseline.json``. + +The pin is exact. A version whose not-tolerated count (``T3``, ``T4``, ``MISS``) rises or whose +true hits (``T0``) fall is a regression. A version that improves also fails, so the improvement +is locked in by regenerating rather than leaving slack for a later regression to hide in. +Regenerating is a claim that the ledger *should* have moved, made with the measurement in the +same pull request (the discipline the canonical baselines follow): + + UPDATE_LEDGER_BASELINE=1 uv run pytest tests/test_pdf_ledger_location.py + +Enrolled versions are left out: their unnumbered layout is declined by the PDF pipeline. + +Marked @slow: parses every committed dual-format version in both formats. +""" + +from __future__ import annotations + +import json +import os + +import pytest + +from tests.corpus_paths import DATA_DIR +from tests.ledger_location import NOT_TOLERATED, TIERS, committed_versions, score + +pytestmark = pytest.mark.slow + +BASELINE = DATA_DIR / "ledger_location_baseline.json" +REGENERATE = "UPDATE_LEDGER_BASELINE=1 uv run pytest tests/test_pdf_ledger_location.py" + + +def _not_tolerated(tally: dict[str, int]) -> int: + return sum(tally[t] for t in NOT_TOLERATED) + + +@pytest.mark.skipif(os.environ.get("UPDATE_LEDGER_BASELINE") != "1", reason="not in baseline-update mode") +def test_regenerate_the_ledger_baseline(): + live = {key: score(xml, pdf) for key, (xml, pdf) in sorted(committed_versions().items())} + BASELINE.write_text(json.dumps(live, indent=1) + "\n", encoding="utf-8", newline="\n") + + +def test_every_committed_dual_format_version_is_pinned(): + pinned = set(json.loads(BASELINE.read_text(encoding="utf-8"))) + live = set(committed_versions()) + assert live == pinned, ( + f"unpinned versions {sorted(live - pinned)}, pinned but absent {sorted(pinned - live)}. " + f"Regenerate with: {REGENERATE}" + ) + + +def test_ledger_location_matches_the_pinned_tiers(): + pinned = json.loads(BASELINE.read_text(encoding="utf-8")) + worse, better = [], [] + for key, (xml, pdf) in sorted(committed_versions().items()): + if key not in pinned: + continue # reported by the coverage test above + live, was = score(xml, pdf), pinned[key] + if live == was: + continue + regressed = _not_tolerated(live) > _not_tolerated(was) or live["T0"] < was["T0"] + (worse if regressed else better).append(f"{key}: {was} -> {live}") + assert not worse, "ledger location regressed against the XML twin:\n " + "\n ".join(worse) + assert not better, f"ledger location improved; lock the improvement in with {REGENERATE}\n " + "\n ".join(better) + + +def test_the_baseline_carries_every_tier(): + # A tally missing a tier would compare as unequal forever, or hide a tier from the sums. + pinned = json.loads(BASELINE.read_text(encoding="utf-8")) + assert pinned, "empty baseline" + assert all(set(tally) == set(TIERS) for tally in pinned.values()) diff --git a/tests/test_pdf_round1_revocation.py b/tests/test_pdf_round1_revocation.py index b9082f7f..b9ef9a40 100644 --- a/tests/test_pdf_round1_revocation.py +++ b/tests/test_pdf_round1_revocation.py @@ -133,8 +133,10 @@ def test_moving_the_threshold_moves_the_split_population() -> None: pairing already below production's cutoff, in which case raising the threshold changes nothing there and the control reports a false alarm. The first draft did exactly that. - Measured: 0.2 → 192, 0.3 → 214, 0.4 → 230, 0.6 → 257, 0.9 → 402. Under the censored - evidence this slice shipped with, 0.2 and 0.3 both returned 230 — the two sub-production + Measured: 0.2 → 225, 0.3 → 250, 0.4 → 270, 0.6 → 299, 0.9 → 451. History: 195 / 215 / 231 / + 259 / 404 before #733 added the 118-hr-815 and 118-hr-5860 pairs; 192 / 214 / 230 / 257 / 402 + before the heading passes of ADR 0022 moved block boundaries. Under the censored + evidence this slice shipped with, 0.2 and 0.3 both returned the production count — the two sub-production points collapsing onto the cutoff is precisely the signature this control now detects. """ points = (0.2, 0.3, SIMILARITY_THRESHOLD, 0.6, 0.9) @@ -187,8 +189,8 @@ def test_evidence_reports_the_true_overlap_for_every_aligned_pair() -> None: @pytest.mark.slow -def test_the_revocation_population_splits_as_224_accepted_plus_6_declined() -> None: - """Reconciles this module's 230 with the research record's §3.2 figure of 224. +def test_the_revocation_population_splits_as_255_accepted_plus_7_declined() -> None: + """Reconciles this module's 262 with the research record's §3.2 figure of 224. §3.2 counted the split population over the pairs a user can actually reach; this module sweeps every adjacent committed pair, including the six ``compare.pdf`` declines. The @@ -196,8 +198,14 @@ def test_the_revocation_population_splits_as_224_accepted_plus_6_declined() -> N pair, rather than from ``compare.pdf._is_unnumbered_layout`` — the same choice ``test_pdf_canonical_baseline`` makes, and it keeps this off a private cross-module import. - Measured and pinned rather than left as a plausible explanation: 224 + 6 = 230, with the - 224 landing exactly on §3.2's number. + Measured and pinned rather than left as a plausible explanation: 255 + 7 = 262. §3.2's 224 + was measured on an earlier corpus and parser. #733 added two pairs: 118-hr-815 v4→v5, + accepted, with 38 revocations, and 118-hr-5860 v3→v4, declined (its enrolled print has no + line numbers), with 1. Before that, ADR 0022's heading passes moved block boundaries on three + accepted pairs (115-hr-5895 v3→v4 −2, 118-hr-4366 v3→v4 +2, 118-hr-4366 v4→v5 +1), and the + heading breaks read from print and grammar moved two of them again (115-hr-5895 v3→v4 −5, + 118-hr-4366 v3→v4 −3): headings that now agree across versions leave fewer aligned blocks + to split. """ baseline = json.loads((DATA_DIR / "pdf_canonical_baseline.json").read_text()) accepted = declined = 0 @@ -209,9 +217,9 @@ def test_the_revocation_population_splits_as_224_accepted_plus_6_declined() -> N else: accepted += revoked - assert (accepted, declined) == (224, 6), ( + assert (accepted, declined) == (255, 7), ( f"the split population partitions as {accepted} accepted + {declined} declined, not " - "224 + 6. §3.2's figure and this module's now describe different populations for a " + "255 + 7. §3.2's figure and this module's now describe different populations for a " "reason that is no longer the admissibility split." ) diff --git a/tests/test_pdf_size_detection.py b/tests/test_pdf_size_detection.py index 06ca2699..da4169ae 100644 --- a/tests/test_pdf_size_detection.py +++ b/tests/test_pdf_size_detection.py @@ -19,6 +19,10 @@ BODY = 14.0 HEAD = 11.2 +# A body line that ends a paragraph before a heading ends a sentence (`.`, `:`), as GPO prints +# it: a line that follows unfinished prose continues that sentence and is never a heading +# (ADR 0022). History: fixtures before ADR 0022 left the period off. + # Synthetic page geometry for the major detector's stacked-vs-wrapped split (#130), # which reads each line's horizontal extent. COLUMN is the justified body width GPO # prints (335-339 pt on the corpus subcommittee prints); the body-prose lines below @@ -177,7 +181,7 @@ def test_section_catchline_continuation_not_account(self): rows = [ (1, "SEC. 5. ACTIONS TO PROMOTE FREEDOM OF THE PRESS", HEAD), (2, "AND ASSEMBLY IN HAITI.", HEAD), - (3, "body prose of the section follows here", BODY), + (3, "body prose of the section follows here.", BODY), (4, "OPERATIONS AND SUPPORT", HEAD), (5, "the real account body prose runs here", BODY), ] @@ -195,7 +199,7 @@ def test_real_heading_after_section_with_body_still_emitted(self): rows = [ (1, "SEC. 5. ACTIONS TO PROMOTE FREEDOM OF THE PRESS", HEAD), (2, "AND ASSEMBLY IN HAITI.", HEAD), # catchline continuation (suppressed) - (3, "body prose of the section runs here now", BODY), + (3, "body prose of the section runs here now.", BODY), (4, "OPERATIONS AND SUPPORT", HEAD), # real account, separated by body (5, "the account body prose follows here", BODY), ] @@ -418,7 +422,7 @@ def test_carryover_agency_spans_multiple_accounts(self): (1, "TITLE I", BODY), (2, "MANAGEMENT DIRECTORATE", HEAD), # agency (3, "OPERATIONS AND SUPPORT", HEAD), # account A - (4, "the body prose for account A here", BODY), + (4, "the body prose for account A here.", BODY), (5, "PROCUREMENT, CONSTRUCTION, AND IMPROVEMENTS", HEAD), # account B (6, "the body prose for account B here", BODY), ] @@ -439,7 +443,7 @@ def test_second_agency_overrides_first(self): (1, "TITLE I", BODY), (2, "MANAGEMENT DIRECTORATE", HEAD), # agency A (3, "OPERATIONS AND SUPPORT", HEAD), # account under A - (4, "the body prose for account A here", BODY), + (4, "the body prose for account A here.", BODY), (5, "FEDERAL EMERGENCY MANAGEMENT AGENCY", HEAD), # agency B (6, "PROCUREMENT, CONSTRUCTION, AND IMPROVEMENTS", HEAD), # account under B (7, "the body prose for account B here", BODY), @@ -523,10 +527,10 @@ def test_agency_scope_resets_at_grouping_boundary(self): (1, "TITLE I", BODY), (2, "MANAGEMENT DIRECTORATE", HEAD), # agency (3, "OPERATIONS AND SUPPORT", HEAD), # account under the agency - (4, "the body prose for the account here", BODY), + (4, "the body prose for the account here.", BODY), (5, "ADMINISTRATIVE PROVISIONS", HEAD), # grouping header (6, "SEC. 101. (a) The Secretary shall act here.", BODY), - (7, "more body prose for the section here", BODY), + (7, "more body prose for the section here.", BODY), (8, "WORKING CAPITAL FUND", HEAD), # title-level account after the grouping (9, "the body prose for the later account", BODY), ] @@ -871,7 +875,7 @@ def test_breadcrumb_title_major_grouping_section(self): (5, "For necessary expenses of the office, $100.", BODY), (6, "ADMINISTRATIVE PROVISIONS", HEAD), # grouping header (7, "SEC. 101. (a) The Secretary shall act here.", BODY), - (8, "more body prose for the section here", BODY), + (8, "more body prose for the section here.", BODY), ] anchors = extract_anchors([_page(1, rows)]) sec = next(a for a in anchors if a.kind == "section" and a.text == "SEC. 101") @@ -891,10 +895,10 @@ def test_breadcrumb_post_grouping_account_keeps_major(self): (2, "DEPARTMENTAL MANAGEMENT", BODY), # major (3, "MANAGEMENT DIRECTORATE", HEAD), # agency (4, "OPERATIONS AND SUPPORT", HEAD), # account under the agency - (5, "the body prose for the account here", BODY), + (5, "the body prose for the account here.", BODY), (6, "ADMINISTRATIVE PROVISIONS", HEAD), # grouping header (7, "SEC. 101. (a) The Secretary shall act here.", BODY), - (8, "more body prose for the section here", BODY), + (8, "more body prose for the section here.", BODY), (9, "WORKING CAPITAL FUND", HEAD), # title-level account after grouping (10, "the body prose for the later account", BODY), ] @@ -941,7 +945,7 @@ def test_major_and_agency_span_multiple_accounts(self): (2, "DEPARTMENTAL MANAGEMENT", BODY), # major (3, "MANAGEMENT DIRECTORATE", HEAD), # agency (4, "OPERATIONS AND SUPPORT", HEAD), # account A - (5, "the body prose for account A here", BODY), + (5, "the body prose for account A here.", BODY), (6, "PROCUREMENT, CONSTRUCTION, AND IMPROVEMENTS", HEAD), # account B (7, "the body prose for account B here", BODY), ] @@ -963,7 +967,7 @@ def test_earlier_major_does_not_bleed_into_later_title(self): (1, "TITLE I", BODY), (2, "DEPARTMENTAL MANAGEMENT", BODY), # major A (3, "OPERATIONS AND SUPPORT", HEAD), # account under A - (4, "the body prose for account A here", BODY), + (4, "the body prose for account A here.", BODY), (5, "TITLE II", BODY), (6, "SECURITY, ENFORCEMENT, AND INVESTIGATIONS", BODY), # major B (7, "PROCUREMENT, CONSTRUCTION, AND IMPROVEMENTS", HEAD), # account under B diff --git a/tests/test_pdf_subsection_recall.py b/tests/test_pdf_subsection_recall.py index 760e4271..93bc1d16 100644 --- a/tests/test_pdf_subsection_recall.py +++ b/tests/test_pdf_subsection_recall.py @@ -340,6 +340,20 @@ class Expected: catchlines=934, false_positives=(("80315", "aa"), ("80315", "bb")), ), + "115-hr-1/5_engrossed-amendment-senate.pdf": Expected(subsections=404, catchlines=404), + "117-s-2938/5_engrossed-amendment-senate.pdf": Expected(subsections=47, catchlines=44), + "118-hr-5860/3_engrossed-in-house.pdf": Expected(subsections=86, catchlines=70), + "118-hr-815/4_engrossed-amendment-senate.pdf": Expected(subsections=48, catchlines=33), + "118-hr-815/5_engrossed-amendment-house.pdf": Expected(subsections=126, catchlines=111), + "118-hr-5860/4_enrolled-bill.pdf": Expected( + subsections=86, + catchlines=70, + anchors=False, + note="enrolled print — no GPO margin line numbers, so the anchor pipeline declines the whole " + "document rather than guessing (#141). Committed for the dollar-amount cross-check, which " + "reads PDF text and needs no anchors; its catchline-bearing subsections are real and " + "unreachable, asserted as a decline rather than counted as misses.", + ), } # An unrecorded pair is NOT skipped: it runs under this default and fails the coverage diff --git a/tests/test_pdf_text.py b/tests/test_pdf_text.py index e00876d3..30da39e3 100644 --- a/tests/test_pdf_text.py +++ b/tests/test_pdf_text.py @@ -8,6 +8,7 @@ Line, Page, _first_word_right, + _initial_caps, _merge_print_lines, _page_glyph_sizes, _parse_print_lines, @@ -235,6 +236,18 @@ def test_falls_back_to_wide_gap_when_no_space_glyph(self): right = [(0.0, gap_start, gap_start + 6.0, ord("OF"[i]), 11.0) for i in range(2)] assert _first_word_right(left + right) == left[-1][2] + def test_a_narrow_word_gap_with_no_space_glyph_still_ends_the_word(self): + # 114-hr-2029 (Senate) p.78: SECURITY INVESTMENT PROGRAM carries no space glyph, and its + # word gap is under 0.25 of the size (0.5% of heading word gaps are). Read with that + # threshold the first word ran on to INVESTMENT, the fullness veto thought the lower line's + # first word could not have fitted, and NORTH ATLANTIC TREATY ORGANIZATION over it merged. + left = self._glyphs("SECURITY") + gap_start = left[-1][2] + 0.22 * 11.0 # a real word gap: over 0.2, under 0.25 of the size + right = [ + (0.0, gap_start + i * 6.5, gap_start + i * 6.5 + 6.0, ord(c), 11.0) for i, c in enumerate("INVESTMENT") + ] + assert _first_word_right(left + right) == left[-1][2] + def test_skips_leading_space_glyph(self): glyphs = self._glyphs(" RELATED") # stray leading space assert _first_word_right(glyphs) == glyphs[-1][2] # 'RELATED' right edge @@ -304,6 +317,80 @@ def test_sizes_attached_to_lines_after_extract(self): assert by_num[12].glyph_size < by_num[13].glyph_size +def _glyphs( + words: list[tuple[str, list[float]]], *, spaces: bool = False, letter_gap: float = 0.8, word_gap: float = 4.5 +): + """Synthetic x-ordered content glyphs (bottom, left, right, cp, size) for `_initial_caps`: + each word with a size per letter, 7 pt advance per letter. GPO's small-caps headings usually + carry no space glyph; `spaces=True` adds one between words, as some prints do.""" + out, x = [], 100.0 + for w, (text, sizes) in enumerate(words): + if w: + if spaces: + out.append((0.0, x, x, 32, sizes[0])) + x += word_gap - letter_gap + for ch, size in zip(text, sizes, strict=True): + out.append((0.0, x, x + 7.0, ord(ch), size)) + x += 7.0 + letter_gap + return out + + +SMALL, CAP = 11.2, 14.0 + + +class TestInitialCaps: + """The case pattern of a small-caps heading line (ADR 0022): title case, even, or unknown.""" + + def test_a_title_case_line_with_no_space_glyphs_that_opens_with_a_small_word(self): + # 118-s-4928 p.75 line 4, "and Efficiency": judged by the whole line's first letter, the + # small "A" of "and", it read as even and split the council's name in two. + line = _glyphs([("AND", [SMALL] * 3), ("EFFICIENCY", [CAP] + [SMALL] * 9)]) + assert _initial_caps(line) is True + + def test_an_even_line_with_no_space_glyphs(self): + line = _glyphs([("SALARIES", [SMALL] * 8), ("AND", [SMALL] * 3), ("EXPENSES", [SMALL] * 8)]) + assert _initial_caps(line) is False + + def test_the_letters_of_one_word_stay_one_word(self): + # Only the first letter is large; were the word cut between its letters, a fragment + # starting with a small letter would vote "even". + assert _initial_caps(_glyphs([("INTEGRITY", [CAP] + [SMALL] * 8)])) is True + + def test_space_glyphs_still_split_words(self): + line = _glyphs( + [ + ("OFFICE", [CAP] + [SMALL] * 5), + ("OF", [SMALL] * 2), + ("THE", [SMALL] * 3), + ("SECRETARY", [CAP] + [SMALL] * 8), + ], + spaces=True, + word_gap=0.8, + ) + assert _initial_caps(line) is True + + def test_an_all_capital_acronym_does_not_vote(self): + # "FDA" and "NIH" print entirely in large capitals: no case pattern of their own. Counted + # as even they outvote the one title-case word and the line reads even. + line = _glyphs([("FDA", [CAP] * 3), ("NIH", [CAP] * 3), ("INNOVATION", [CAP] + [SMALL] * 9)], spaces=True) + assert _initial_caps(line) is True + + def test_the_corpus_line_that_split_the_council_name(self): + import pypdfium2 as pdfium + + pdf = pdfium.PdfDocument(str(fixture_path("118-s-4928", "1_reported-in-senate.pdf"))) + try: + tp = pdf[74].get_textpage() # page 75 + try: + geoms = {ln: geom for ln, (_size, geom) in _page_glyph_sizes(tp, tp.get_text_range()).items()} + finally: + tp.close() + finally: + pdf.close() + # 3 COUNCIL OF THE INSPECTORS GENERAL ON INTEGRITY / 4 AND EFFICIENCY / 5 SALARIES AND EXPENSES + assert (geoms[3].initial_caps, geoms[4].initial_caps, geoms[5].initial_caps) == (True, True, False) + + class TestPageRangeText: def test_concatenates_pages_in_range(self): pages = [_page(1, "first"), _page(2, "second"), _page(3, "third")] diff --git a/tests/test_pipeline_parity.py b/tests/test_pipeline_parity.py index db59d6c9..d353b736 100644 --- a/tests/test_pipeline_parity.py +++ b/tests/test_pipeline_parity.py @@ -73,14 +73,16 @@ # signature as #96's PDF recalibration. PDF totals untouched. "118-hr-8752": ( (39, 39), - (37, 37), - "clean; XML +2 = bare subsections of added SEC.s, which the PDF folds into the section block (#188)", + (38, 38), + "clean; XML +2 = bare subsections of added SEC.s, which the PDF folds into the section block (#188); " + "PDF +1 = the added SPENDING REDUCTION ACCOUNT heading, its own block since ADR 0022", ), "118-hr-8774": ((30, 33), (31, 36), "PDF over-segments a few blocks (segmentation granularity)"), "117-hr-4502": ( (1390, 1445), (1430, 1520), - "PDF over-segments a large added block; XML +304 added from subsection nodes (#188) — gap narrowed +389→+85", + "PDF over-segments a large added block; XML +304 added from subsection nodes (#188) — gap narrowed +389→+85; " + "ADR 0022 joins wrapped account names into one block, +85→+41", ), "115-hr-5895": ( (290, 315), diff --git a/tests/test_round1_stages.py b/tests/test_round1_stages.py index 2096e1ef..403abcb3 100644 --- a/tests/test_round1_stages.py +++ b/tests/test_round1_stages.py @@ -817,9 +817,9 @@ def test_the_evidence_comparison_is_non_vacuous(): #: generated artifact is only as independent as the artifact; a literal is a claim this file #: makes and a reviewer can see move in a diff. #: -#: Fourteen pairs measure nothing at all, which is not a defect: every one of their +#: Fifteen pairs measure nothing at all, which is not a defect: every one of their #: ``match_path`` groups is non-colliding or 1x1, and the 1x1 shortcut computes no ratio -#: (#623, the +21 percent tidy-up). The gate has teeth on the other thirteen, and +#: (#623, the +21 percent tidy-up). The gate has teeth on the other fourteen, and #: :data:`_TOTAL_SIMILARITY_CALLS` refuses a table that has quietly become all zeros. EXPECTED_SIMILARITY_CALLS = { "113-hr-3547/1_introduced-in-house->2_engrossed-in-house": 0, @@ -845,6 +845,8 @@ def test_the_evidence_comparison_is_non_vacuous(): "118-hr-4366/3_placed-on-calendar-senate->4_engrossed-amendment-senate": 3, "118-hr-4366/4_engrossed-amendment-senate->5_engrossed-amendment-house": 21, "118-hr-4366/5_engrossed-amendment-house->6_enrolled-bill": 41, + "118-hr-5860/3_engrossed-in-house->4_enrolled-bill": 0, + "118-hr-815/4_engrossed-amendment-senate->5_engrossed-amendment-house": 12, "118-hr-8752/1_reported-in-house->2_engrossed-in-house": 0, "118-hr-8774/1_reported-in-house->2_engrossed-in-house": 0, "118-hr-9468/1_introduced-in-house->4_enrolled-bill": 4, @@ -852,7 +854,7 @@ def test_the_evidence_comparison_is_non_vacuous(): } #: The floor that keeps the table above from passing while describing nothing. -_TOTAL_SIMILARITY_CALLS = 1108 +_TOTAL_SIMILARITY_CALLS = 1120 def production_similarity_calls(old_tree, new_tree) -> int: diff --git a/tests/test_structure_vocabulary_gate.py b/tests/test_structure_vocabulary_gate.py index e64f3a4d..591d4909 100644 --- a/tests/test_structure_vocabulary_gate.py +++ b/tests/test_structure_vocabulary_gate.py @@ -50,6 +50,11 @@ # parser consumes result-bearingly, so it gets a narrower guard of its own below -- # see `test_the_amount_primitive_reads_only_the_amendment_vocabulary`. "amounts.py": "financial layer — the (increased|reduced|decreased) by $X primitive", + # The typed ledger (ADR 0023): its classifier reads appropriations wording to say what + # an amount is. It takes its sections from the structure tree and never decides one. + "financial.py": "financial layer — the ledger's clause classifier (ADR 0023)", + # The report's financial views: they name the ledger's money types (and style them). + "formatters/financial_views.py": "financial layer — the ledger's views (ADR 0023)", # Parses the comparative-statement TABLE in a committee report, a different # document used as independent ground truth (ADR 0009), not bill structure. "parsers/committee_report.py": "committee-report table parser (ADR 0009 carve-out)", diff --git a/web/app.py b/web/app.py index e530f2d6..cc264569 100644 --- a/web/app.py +++ b/web/app.py @@ -50,10 +50,10 @@ # throttled. COMPARE_RATE_LIMIT_PER_MINUTE = 10 -# Format → (label-extension, html entry point, json entry point). +# Format → (html entry point, json entry point). _COMPARE = { - "pdf": (".pdf", compare_pdfs_html, compare_pdfs), - "xml": (".xml", compare_xml_html, compare_xml), + "pdf": (compare_pdfs_html, compare_pdfs), + "xml": (compare_xml_html, compare_xml), } app = FastAPI( @@ -245,16 +245,20 @@ async def _read_upload(upload: UploadFile, field: str, fmt: str) -> bytes: return data -def _label_from_filename(name: str | None, fallback: str, ext: str) -> str: - """Derive a human label from the uploaded filename, defensively (strip any - path components a client might send, drop the format extension).""" +def _label_from_filename(name: str | None, fallback: str) -> str: + """The uploaded filename as the version's label, defensively (strip any path + components a client might send). + + Kept whole, extension included: people name files by their own conventions, so the + name says nothing the app can rely on (a stage, which version is newer), and only + the uploader knows what it means. The report header shows it exactly as they chose it. + The same label also reaches the financial views, the CSV exports and diff.json; how + it should read there was not part of that decision and is open to revisit. + """ if not name: return fallback - stem = name.rsplit("/", 1)[-1].rsplit("\\", 1)[-1] - if stem.lower().endswith(ext): - stem = stem[: -len(ext)] - stem = stem.strip() - return stem or fallback + label = name.rsplit("/", 1)[-1].rsplit("\\", 1)[-1].strip() + return label or fallback @app.post("/api/compare") @@ -264,12 +268,12 @@ async def compare( output: str = Query("html", pattern="^(html|json)$"), fmt: str = Query("pdf", alias="format", pattern="^(pdf|xml)$"), ): - ext, html_fn, json_fn = _COMPARE[fmt] + html_fn, json_fn = _COMPARE[fmt] start_bytes = await _read_upload(start_file, "start_file", fmt) end_bytes = await _read_upload(end_file, "end_file", fmt) - start_label = _label_from_filename(start_file.filename, "Start version", ext) - end_label = _label_from_filename(end_file.filename, "End version", ext) + start_label = _label_from_filename(start_file.filename, "Start version") + end_label = _label_from_filename(end_file.filename, "End version") compare_fn = html_fn if output == "html" else json_fn diff --git a/web/webapp/sample/example.html b/web/webapp/sample/example.html index 1ec03259..f224bfc1 100644 --- a/web/webapp/sample/example.html +++ b/web/webapp/sample/example.html @@ -19,6 +19,8 @@ --gold: #c9944e; --destructive: #c04040; --success: #3d9b6d; + --info: #e3f2f8; + --info-foreground: #0b4f63; --diff-add: #d3f0e2; --diff-add-foreground: #1a6647; --diff-remove: #f5ddd8; @@ -27,7 +29,22 @@ --diff-modified-foreground: #8a6320; --diff-moved: #eef0f8; --diff-moved-foreground: #2c2c5c; + --fin-transfer: #cffafe; + --fin-transfer-foreground: #155e75; + --fin-authorization: #e0f2fe; + --fin-authorization-foreground: #0c4a6e; + --fin-fee: #ffedd5; + --fin-fee-foreground: #9a3412; + --fin-directive: #e0e7ff; + --fin-directive-foreground: #3730a3; + --fin-earmark: #ede9fe; + --fin-earmark-foreground: #5b21b6; + --fin-availability: #d1fae5; + --fin-availability-foreground: #065f46; + --fin-sub-allocation: #dbeafe; + --fin-sub-allocation-foreground: #1e40af; --radius: 0.625rem; + --sticky-bar-height: 64px; --font-sans: ui-sans-serif, system-ui, -apple-system, 'Segoe UI', Roboto, Helvetica, Arial, sans-serif; --font-serif: ui-serif, Georgia, 'Times New Roman', serif; --font-mono: ui-monospace, 'SF Mono', Menlo, Consolas, monospace; @@ -88,11 +105,13 @@ .filter-empty[hidden] { display: none; } /* Main content */ -.main { margin-left: 280px; padding: 28px 36px; max-width: 940px; flex: 1; } +.main { margin-left: 280px; padding: 28px 36px; max-width: 940px; flex: 1; min-width: 0; } /* Header */ .report-header h1 { font-size: 24px; margin-bottom: 4px; } -.report-header .versions { color: var(--muted-foreground); font-size: 15px; margin-bottom: 16px; } +.report-header .versions { color: var(--muted-foreground); font-size: 15px; margin-bottom: 16px; line-height: 1.5; } +.versions__row { display: block; overflow-wrap: anywhere; } +.versions__row b { color: var(--foreground); font-weight: 600; } .summary-bar { display: flex; gap: 10px; margin-bottom: 24px; flex-wrap: wrap; } .summary-item { display: inline-flex; align-items: center; gap: 6px; padding: 4px 12px; border-radius: 999px; font-size: 13px; background: var(--secondary); } @@ -164,16 +183,25 @@ border-bottom: 1px solid var(--border); padding: 10px 0; margin-bottom: 16px; } .action-bar__left { display: flex; align-items: center; gap: 10px; flex-wrap: wrap; } .action-bar__group { display: flex; align-items: center; gap: 10px; flex-wrap: wrap; } -.find-bar { display: inline-flex; align-items: center; gap: 4px; } -.find-bar input { padding: 5px 10px; border: 1px solid var(--border); border-radius: var(--radius); - font: inherit; font-family: var(--font-sans); font-size: 13px; width: 180px; background: var(--card); } -.find-bar button { padding: 5px 9px; border: 1px solid var(--border); border-radius: var(--radius); - background: var(--card); cursor: pointer; font-family: var(--font-sans); font-size: 13px; } +.action-bar__left { flex: 1 1 auto; } +/* The page's one search: it reaches text that is collapsed, which the browser's own find + cannot, so it is sized and marked to be found first. */ +.find-bar { display: inline-flex; align-items: center; gap: 8px; flex: 1 1 380px; max-width: 640px; } +.find-field { position: relative; display: flex; flex: 1; min-width: 0; } +.find-icon { position: absolute; left: 14px; top: 50%; width: 22px; height: 22px; transform: translateY(-50%); + fill: none; stroke: var(--muted-foreground); stroke-width: 2.2; stroke-linecap: round; pointer-events: none; } +.find-bar input { width: 100%; padding: 10px 14px 10px 46px; border: 1px solid var(--border); + border-radius: var(--radius); font: inherit; font-family: var(--font-sans); font-size: 20px; + background: var(--card); color: var(--foreground); } +.find-bar input:focus { outline: 2px solid var(--primary); outline-offset: 1px; border-color: var(--primary); } +.find-bar button { padding: 8px 12px; border: 1px solid var(--border); border-radius: var(--radius); + background: var(--card); cursor: pointer; font-family: var(--font-sans); font-size: 15px; } .find-bar button:hover { background: var(--secondary); } .find-bar button[disabled] { opacity: 0.4; cursor: default; } .find-counter { font-variant-numeric: tabular-nums; font-size: 12px; color: var(--muted-foreground); min-width: 3.5em; text-align: center; } -mark.find-hit { background: var(--accent); color: inherit; border-radius: 2px; scroll-margin-top: 64px; } +mark.find-hit { background: var(--accent); color: inherit; border-radius: 2px; + scroll-margin-top: calc(var(--sticky-bar-height) + 8px); } mark.find-hit--current { background: var(--gold); color: #fff; } .nav-controls { display: inline-flex; align-items: center; gap: 4px; } .nav-controls button { padding: 6px 12px; border: 1px solid var(--border); border-radius: var(--radius); @@ -244,9 +272,13 @@ .prompt-copy:hover { background: var(--accent); } .prompt-text { line-height: 1.5; } -/* Nav targets clear the sticky action bar when scrolled to via Prev/Next */ +/* Nav targets clear the sticky action bar when scrolled to via Prev/Next or a link: + --sticky-bar-height is the bar's measured height (padForStickyBar), plus a small gap. A + fixed 64px cleared the one-row bar but not the two-row one. On the targets, not as the + page's scroll-padding: that would also count the bar's own controls as covered, so + clicking or tabbing to one would scroll the page. */ .change-card, .full-bill [id^="attr-"], .full-bill [id^="sec-"], .full-bill [id^="fb-off-"], -.removed-block { scroll-margin-top: 64px; } +.removed-block { scroll-margin-top: calc(var(--sticky-bar-height) + 8px); } /* Full-bill section TOC (sidebar variant) */ .sidebar-changes[hidden], .sidebar-toc[hidden] { display: none; } @@ -295,7 +327,25 @@ .find-bar { position: fixed; left: 0; right: 0; bottom: 46px; z-index: 35; justify-content: center; background: var(--card); border-top: 1px solid var(--border); padding: 8px 16px; } - .find-bar input { flex: 1; max-width: 320px; } + .find-bar { max-width: none; } + body.outside-changes { padding-bottom: 62px; } + body.outside-changes .find-bar { bottom: 0; padding-bottom: calc(8px + env(safe-area-inset-bottom)); } +} +/* Change navigation and the changes export serve Changes and Full bill only. */ +body.outside-changes .nav-controls, body.outside-changes #export-open { display: none; } + +/* Five view buttons get a row of their own when the financial views are present (ADR 0023). + The views' own styles live with them, in formatters/financial_views.py. */ +.action-bar--stacked { display: grid; grid-template-columns: 1fr auto; row-gap: 10px; align-items: center; } +.action-bar--stacked .action-bar__left { display: contents; } +.action-bar--stacked .view-toggle { grid-column: 1 / -1; justify-self: start; } +.action-bar--stacked .find-bar { grid-column: 1; } +.action-bar--stacked .action-bar__group { grid-column: 2; } +.fin-scroll { overflow-x: auto; } +@media (max-width: 820px) { + .action-bar--stacked { display: flex; flex-direction: column; align-items: stretch; } + .view-toggle { display: flex; flex-wrap: wrap; } + .view-toggle__btn { flex: 1 1 auto; } } /* Print */ @@ -304,6 +354,133 @@ .main { margin-left: 0; } .change-card { break-inside: avoid; } } +/* Financial views (ADR 0023): Version A / B, and the comparison */ +/* The three financial tabs use the full window on a wide screen: their tables are columns, + cramped at the report's 940px reading width. Changes and Full bill keep that width (their + cards are prose). `body[data-active-view]` is set by the report's view switch. */ +@media (min-width: 821px) { + body[data-active-view="fin-a"] .main, body[data-active-view="fin-b"] .main, + body[data-active-view="fin-compare"] .main { + max-width: none; padding-right: 10%; } +} +.fin-head { display: flex; align-items: baseline; justify-content: space-between; gap: 12px; flex-wrap: wrap; } +.view-fin-a h2, .view-fin-b h2, .view-fin-compare h2 { font-size: 20px; margin-bottom: 2px; } +.fin-version { color: var(--muted-foreground); font-size: 14px; margin-bottom: 12px; } +.fin-coverage, .fin-note, .fin-explain { font-size: 13px; color: var(--muted-foreground); margin-bottom: 10px; } +/* "About these figures": an information alert, left-accented, above each view's content. */ +.fin-alert { display: flex; gap: 12px; align-items: flex-start; margin: 4px 0 16px; padding: 12px 16px; + background: var(--info); color: var(--info-foreground); border: 1px solid var(--info); + border-left: 4px solid var(--info-foreground); border-radius: var(--radius); font-size: 14px; line-height: 1.55; } +.fin-alert__icon { flex: none; width: 20px; height: 20px; margin-top: 1px; fill: none; + stroke: var(--info-foreground); stroke-width: 2; stroke-linecap: round; } +.fin-alert__dot { fill: var(--info-foreground); } +.fin-alert a { color: inherit; font-weight: 600; text-decoration: underline; } +.fin-alert__version { display: block; margin-top: 4px; font-size: 12px; opacity: 0.85; } +.fin-coverage--gap { color: var(--destructive); font-weight: 600; } +.fin-empty { color: var(--muted-foreground); padding: 16px 2px; font-size: 14px; } +.view-fin-a h3, .view-fin-b h3 { font-size: 18px; margin: 18px 0 10px; } +.fin-key { border: 1px solid var(--border); border-radius: var(--radius); padding: 12px 14px; + background: var(--card); margin-bottom: 8px; } +.fin-key__title { font-weight: 600; font-size: 14px; margin-bottom: 8px; } +.fin-key__item { display: flex; align-items: baseline; gap: 8px; padding: 2px 0; } +.fin-key__count { color: var(--muted-foreground); font-size: 12px; min-width: 32px; display: inline-block; } +.fin-key__desc { color: var(--muted-foreground); font-size: 13px; } +.fin-type { display: inline-block; padding: 2px 7px; border-radius: 999px; font-size: 11px; font-weight: 600; + white-space: nowrap; background: var(--muted); color: var(--muted-foreground); } +.fin-type--appropriation { background: var(--diff-add); color: var(--diff-add-foreground); } +.fin-type--rescission, .fin-type--restriction { background: var(--diff-remove); color: var(--diff-remove-foreground); } +.fin-type--cap { background: var(--diff-modified); color: var(--diff-modified-foreground); } +.fin-type--transfer { background: var(--fin-transfer); color: var(--fin-transfer-foreground); } +.fin-type--authorization { background: var(--fin-authorization); color: var(--fin-authorization-foreground); } +.fin-type--fee { background: var(--fin-fee); color: var(--fin-fee-foreground); } +.fin-type--directive { background: var(--fin-directive); color: var(--fin-directive-foreground); } +.fin-type--earmark { background: var(--fin-earmark); color: var(--fin-earmark-foreground); } +.fin-type--availability { background: var(--fin-availability); color: var(--fin-availability-foreground); } +.fin-type--sub_allocation { background: var(--fin-sub-allocation); color: var(--fin-sub-allocation-foreground); } +.fin-sort { display: flex; gap: 8px; align-items: center; margin-bottom: 12px; font-size: 13px; } +.fin-sort span { color: var(--muted-foreground); } +.fin-sort__btn { padding: 4px 12px; border: 1px solid var(--border); border-radius: 999px; background: var(--card); + cursor: pointer; font: inherit; font-family: var(--font-sans); font-size: 13px; color: var(--foreground); } +.fin-sort__btn:hover { background: var(--secondary); } +.fin-sort__btn.is-active { background: var(--foreground); border-color: var(--foreground); color: var(--card); } +.fin-table { width: 100%; border-collapse: collapse; background: var(--card); border-radius: var(--radius); + box-shadow: var(--shadow-soft); overflow: hidden; font-size: 14px; table-layout: fixed; } +.fin-table th { background: var(--accent); text-align: left; padding: 9px 12px; border-bottom: 2px solid var(--border); + font-weight: 600; font-size: 13px; } +.fin-table td { padding: 8px 12px; border-bottom: 1px solid var(--border); vertical-align: middle; } +.fin-col-name { width: 72%; } .fin-col-type { width: 13%; } .fin-col-amount { width: 15%; text-align: right; } +.fin-amount { text-align: right; font-family: var(--font-mono); font-variant-numeric: tabular-nums; + white-space: nowrap; } +.fin-row, .fin-crow { cursor: pointer; } +.fin-row { background: var(--muted); font-weight: 600; } +.fin-row:hover td, .fin-crow:hover td { background: var(--secondary); } +.fin-row__name::before { content: "\25b6"; font-size: 10px; margin-right: 8px; color: var(--muted-foreground); + display: inline-block; transition: transform 0.15s; } +.fin-row.is-open .fin-row__name::before { transform: rotate(90deg); } +.fin-count { font-size: 11px; color: var(--muted-foreground); font-weight: 400; margin-left: 6px; } +.fin-review { background: var(--diff-modified); color: var(--diff-modified-foreground); font-size: 11px; + padding: 1px 6px; border-radius: 999px; margin-left: 6px; font-weight: 500; white-space: nowrap; } +/* The warning mark (`_WARNING_ICON`): drawn in the surrounding text's colour and size. */ +.fin-icon { display: inline-block; width: 1.15em; height: 1.15em; vertical-align: -0.2em; margin-right: 0.25em; + fill: none; stroke: currentColor; stroke-width: 2; stroke-linejoin: round; stroke-linecap: round; } +.fin-icon__dot { fill: currentColor; } +.fin-review[role="img"] .fin-icon { margin-right: 0; } +.fin-chip { font-size: 11px; font-weight: 600; border-radius: 4px; padding: 0 5px; margin-left: 6px; } +.fin-chip--law { background: var(--muted); color: var(--muted-foreground); border: 1px dashed var(--border); } +.fin-detail > td { padding: 0; background: var(--card); } +.fin-detail__inner { display: flex; } +.fin-detail__amounts { min-width: 220px; max-width: 260px; padding: 12px; border-right: 1px solid var(--border); + display: flex; flex-direction: column; gap: 10px; } +.fin-clause { display: flex; flex-direction: column; gap: 3px; align-items: flex-start; } +.fin-clause__amount { font-family: var(--font-mono); font-size: 15px; font-variant-numeric: tabular-nums; } +.fin-detail__text { padding: 12px 16px; font-size: 13px; line-height: 1.9; flex: 1; font-weight: 400; } +.fin-piece { border-radius: 3px; padding: 1px 3px; } +.fin-piece.fin-type--unknown { background: var(--muted); color: var(--foreground); } +.fin-proviso { color: var(--muted-foreground); } +.fin-card { background: var(--card); border: 1px solid var(--border); border-radius: var(--radius); overflow: hidden; + box-shadow: var(--shadow-soft); } +.fin-card .fin-table { box-shadow: none; border-radius: 0; table-layout: auto; } +.fin-summary { display: flex; gap: 18px; flex-wrap: wrap; padding: 10px 14px; border-bottom: 1px solid var(--border); + font-size: 13px; color: var(--muted-foreground); } +.fin-summary b { color: var(--foreground); font-variant-numeric: tabular-nums; } +.fin-table--compare td { vertical-align: top; } +.fin-table--compare th { background: var(--secondary); font-size: 12px; text-transform: uppercase; + letter-spacing: 0.04em; color: var(--muted-foreground); border-bottom: 1px solid var(--border); padding: 8px 10px; } +.fin-table--compare td { padding: 8px 10px; } +.fin-table--compare .fin-amount { font-family: var(--font-sans); } +.fin-stack__tag { white-space: nowrap; } +.fin-caret { color: var(--muted-foreground); width: 16px; display: inline-block; } +.fin-loc { font-weight: 600; } +.fin-loc small { display: block; font-weight: 400; color: var(--muted-foreground); font-size: 12px; } +/* Links from a comparison row to its sections in Version A / B. */ +.fin-jumps { display: flex; flex-wrap: wrap; gap: 4px 14px; margin-top: 6px; } +.fin-jump { background: none; border: 0; padding: 0; font: inherit; font-size: 12px; color: var(--primary); + text-decoration: underline; text-underline-offset: 2px; cursor: pointer; } +.fin-jump:hover { color: var(--foreground); } +.fin-jump--none { color: var(--muted-foreground); text-decoration: none; cursor: default; } +.fin-row.is-target > td { background: var(--accent); transition: background 0.6s ease; } +.fin-stack { display: grid; grid-template-columns: auto 1fr auto; gap: 2px 8px; align-items: center; } +.fin-ab { font-size: 11px; font-weight: 700; border-radius: 4px; padding: 0 5px; } +.fin-ab--a { background: var(--secondary); color: var(--primary); } +.fin-ab--b { background: var(--accent); color: var(--gold); } +.fin-stack__amt { text-align: right; font-variant-numeric: tabular-nums; white-space: nowrap; } +.fin-stack__amt--old { color: var(--muted-foreground); } +.fin-stack__amt--new { font-weight: 600; } +.fin-stack__none { color: var(--muted-foreground); font-style: italic; text-align: right; } +.fin-up { color: var(--diff-add-foreground); } .fin-down { color: var(--diff-remove-foreground); } +.fin-same { color: var(--muted-foreground); } +.fin-same small, .fin-up small, .fin-down small { display: block; font-size: 11px; } +.fin-cdetail > td { background: var(--background); padding: 12px 14px; } +.fin-subhead { font-size: 13px; font-weight: 600; color: var(--muted-foreground); padding: 14px 14px 6px; + border-top: 1px solid var(--border); } +.fin-table--plain { box-shadow: none; } +@media (max-width: 820px) { + .fin-table--compare { min-width: 640px; } + .fin-detail__inner { flex-direction: column; } + .fin-detail__amounts { max-width: none; border-right: 0; border-bottom: 1px solid var(--border); } + .fin-col-name { width: 55%; } .fin-col-type { width: 20%; } .fin-col-amount { width: 25%; } +} + @@ -317,24 +494,24 @@
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    ADMINISTRATIVE PROVISIONS (3)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SEC. 406 (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      SEC. 413 (2)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      TITLE V (16)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        GENERAL PROVISIONS (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          SPENDING REDUCTION ACCOUNT (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          SPENDING REDUCTION ACCOUNT (15)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SEC. 552 (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SEC. 553 (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SEC. 554 (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SEC. 555 (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SEC. 556 (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SEC. 557 (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SEC. 558 (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SEC. 559 (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SEC. 560 (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SEC. 561 (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SEC. 562 (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SEC. 563 (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SEC. 564 (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SEC. 565 (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SEC. 566 (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            Front Matter (1)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V (2)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            - +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            H.R. 8752 — Making appropriations for the Department of Homeland Security for the fiscal year ending September 30, 2025, and for other purposes.

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            -
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            v1: reported-in-house → v2: engrossed-in-house · 118th Congress
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            -
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            modified 18added 16removed 2moved 1
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            Before (v1): reported-in-houseAfter (v2): engrossed-in-house118th Congress
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            modified 18added 17removed 2moved 1
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            0 / 0
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            - +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            Changes

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            @@ -571,21 +748,33 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE IV > RESEARCH, DEVELOPMENT, TRAINING, AND SERVICES > ADMINISTRAT

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            GENERAL PROVISIONS -
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SEC. 552 +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SPENDING REDUCTION ACCOUNT
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V > GENERAL PROVISIONS > SEC. 552

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V > GENERAL PROVISIONS > SPENDING REDUCTION ACCOUNT

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            — (new in v2)p.97 L13
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SPENDING REDUCTION ACCOUNT
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SPENDING REDUCTION ACCOUNT +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SEC. 552 +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            +added +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V > SPENDING REDUCTION ACCOUNT > SEC. 552

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            — (new in v2)p.97 L14
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SEC. 552. $0 (increased by $10,000,000).
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SEC. 553 -
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V > GENERAL PROVISIONS > SEC. 553

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V > SPENDING REDUCTION ACCOUNT > SEC. 553

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            — (new in v2)p.97 L15 – p.100 L6
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SEC. 553. (a) None of the funds made available by @@ -652,10 +841,10 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V > GENERAL PROVISIONS > SEC. 553

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SEC. 554 -
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V > GENERAL PROVISIONS > SEC. 554

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V > SPENDING REDUCTION ACCOUNT > SEC. 554

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            — (new in v2)p.100 L7 – p.100 L12
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SEC. 554. None of the funds made available by this @@ -666,10 +855,10 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V > GENERAL PROVISIONS > SEC. 554

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SEC. 555 -
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V > GENERAL PROVISIONS > SEC. 555

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V > SPENDING REDUCTION ACCOUNT > SEC. 555

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            — (new in v2)p.100 L13 – p.100 L16
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SEC. 555. None of the funds appropriated or otherwise made available by this Act may be used to implement, @@ -678,10 +867,10 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V > GENERAL PROVISIONS > SEC. 555

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SEC. 556 -
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V > GENERAL PROVISIONS > SEC. 556

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V > SPENDING REDUCTION ACCOUNT > SEC. 556

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            — (new in v2)p.100 L17 – p.100 L20
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SEC. 556. None of the funds made available in this @@ -691,10 +880,10 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V > GENERAL PROVISIONS > SEC. 556

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SEC. 557 -
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V > GENERAL PROVISIONS > SEC. 557

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V > SPENDING REDUCTION ACCOUNT > SEC. 557

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            — (new in v2)p.100 L21 – p.100 L22
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SEC. 557. None of the funds made available by this @@ -702,10 +891,10 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V > GENERAL PROVISIONS > SEC. 557

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SEC. 558 -
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V > GENERAL PROVISIONS > SEC. 558

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V > SPENDING REDUCTION ACCOUNT > SEC. 558

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            — (new in v2)p.100 L23 – p.100 L25
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SEC. 558. None of the funds made available by this @@ -714,10 +903,10 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V > GENERAL PROVISIONS > SEC. 558

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SEC. 559 -
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V > GENERAL PROVISIONS > SEC. 559

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V > SPENDING REDUCTION ACCOUNT > SEC. 559

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            — (new in v2)p.101 L1 – p.101 L2
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SEC. 559. None of the funds made available by this @@ -725,10 +914,10 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V > GENERAL PROVISIONS > SEC. 559

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SEC. 560 -
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V > GENERAL PROVISIONS > SEC. 560

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V > SPENDING REDUCTION ACCOUNT > SEC. 560

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            — (new in v2)p.101 L4 – p.101 L5
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SEC. 560. None of the funds made available under @@ -736,10 +925,10 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V > GENERAL PROVISIONS > SEC. 560

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SEC. 561 -
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V > GENERAL PROVISIONS > SEC. 561

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V > SPENDING REDUCTION ACCOUNT > SEC. 561

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            — (new in v2)p.101 L8 – p.101 L11
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SEC. 561. None of the funds appropriated or otherwise made available by this Act may be made available @@ -748,10 +937,10 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V > GENERAL PROVISIONS > SEC. 561

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SEC. 562 -
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V > GENERAL PROVISIONS > SEC. 562

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V > SPENDING REDUCTION ACCOUNT > SEC. 562

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            — (new in v2)p.101 L12 – p.102 L9
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SEC. 562. None of the funds made available by this @@ -771,10 +960,10 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V > GENERAL PROVISIONS > SEC. 562

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SEC. 563 -
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V > GENERAL PROVISIONS > SEC. 563

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V > SPENDING REDUCTION ACCOUNT > SEC. 563

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            — (new in v2)p.102 L10 – p.102 L12
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SEC. 563. The salary of Nejwa Ali, U.S. Citizenship @@ -783,10 +972,10 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V > GENERAL PROVISIONS > SEC. 563

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SEC. 564 -
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V > GENERAL PROVISIONS > SEC. 564

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V > SPENDING REDUCTION ACCOUNT > SEC. 564

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            — (new in v2)p.102 L13 – p.102 L16
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SEC. 564. None of the funds made available by this @@ -796,10 +985,10 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V > GENERAL PROVISIONS > SEC. 564

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SEC. 565 -
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V > GENERAL PROVISIONS > SEC. 565

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V > SPENDING REDUCTION ACCOUNT > SEC. 565

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            — (new in v2)p.102 L17 – p.102 L20
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SEC. 565. None of the funds made available by this @@ -809,10 +998,10 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V > GENERAL PROVISIONS > SEC. 565

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SEC. 566 -
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V > GENERAL PROVISIONS > SEC. 566

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V > SPENDING REDUCTION ACCOUNT > SEC. 566

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            — (new in v2)p.102 L21 – p.102 L25
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SEC. 566. None of the funds made available by this @@ -856,10 +1045,10 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V > GENERAL PROVISIONS > SEC. 552

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            Committed to the Committee of the Whole House on the State of the Union and ordered to be printed
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            -
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            +
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            added -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V > GENERAL PROVISIONS > SEC. 567

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            +

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V > SPENDING REDUCTION ACCOUNT > SEC. 567

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            — (new in v2)p.103 L1 – p.104
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SEC. 567. None of the funds appropriated or otherwise made available by this Act may be used to make payments to the Department of Veterans Affairs for medical @@ -876,36 +1065,77 @@

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TITLE V > GENERAL PROVISIONS > SEC. 567

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            Homeland Security for the fiscal year ending
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            - + 16 labor is, or services are, of a temporary or seasonal nature. - + \ No newline at end of file