113 S388 PCS: American Family Economic Protection Act of 2013
U.S. Senate
2013-02-26
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
1.This Act may be cited as
the American Family Economic
Protection Act of 2013
.
2.The table of contents
for this Act is as follows:
Sec. 1. Short
title.
Sec. 2. Table of contents.
TITLE I—Budget provisions
Sec. 101. Adjustments to discretionary spending
limits.
Sec. 102. Treatment of sequester.
Sec. 103. Budgetary effects.
TITLE II—Agricultural programs
Sec. 201. Extension of agricultural programs.
Sec. 202. Supplemental agricultural disaster assistance
programs.
Sec. 203. Noninsured crop assistance program.
Sec. 204. Exemption of agriculture, nutrition, and forestry
from BCA sequestration.
Sec. 205. Effective date.
TITLE III—Revenue provisions
Sec. 301. Reference.
Sec. 302. Fair share tax on high-income taxpayers.
Sec. 303. Denial of deduction for outsourcing
expenses.
Sec. 304. Modifications to the tax on petroleum.
<enum>I</enum><header>Budget
provisions</header>
<section id="idd2418de22dff4fc1a9455f47c77b430e"><enum>101.</enum><header>Adjustments to
discretionary spending limits</header>
<subsection id="id552AADD82BBC42EF852937E787FB71E9"><enum>(a)</enum><header>In
general</header><text display-inline="yes-display-inline">Section 251(c) of the
Balanced Budget and Emergency Deficit Control Act of 1985 (<external-xref legal-doc="usc" parsable-cite="usc/2/901">2 U.S.C. 901(c)</external-xref>) is
amended by striking paragraphs (2) through (10) and inserting the
following:</text>
<quoted-block display-inline="no-display-inline" id="id169ab6ffeee049b6bfe2ff39c27958ff" style="OLC">
<paragraph id="id12ccbbaaed514c4d8782c535f03064c0"><enum>(2)</enum><text>For fiscal year
2013—</text>
<subparagraph id="id7d772e1e465a4694a771a5bdddb6ec30"><enum>(A)</enum><text>for the security
category, $684,000,000,000 in new budget authority; and</text>
</subparagraph><subparagraph id="idA4C28D2B825A47569CC47994933FF5C3"><enum>(B)</enum><text>for the
nonsecurity category, $359,000,000,000 in new budget authority;</text>
</subparagraph></paragraph><paragraph id="id7B0406FBCF6D41B7921045878963448A"><enum>(3)</enum><text>for fiscal year
2014—</text>
<subparagraph id="id39a44fabd4e44392b69a511ec2f42b30"><enum>(A)</enum><text>for the revised
security category, $552,000,000,000 in new budget authority; and</text>
</subparagraph><subparagraph id="id1c0beb4be8074dbb8c100037ac3a7f8d"><enum>(B)</enum><text>for the revised
nonsecurity category, $506,000,000,000 in new budget authority;</text>
</subparagraph></paragraph><paragraph id="idC31A1CE932DA4E36BB963363B401DDB0"><enum>(4)</enum><text>for fiscal year
2015—</text>
<subparagraph id="id4be2c73df5d345fc883d24f103171c49"><enum>(A)</enum><text>for the revised
security category, $563,040,000,000 in new budget authority; and</text>
</subparagraph><subparagraph id="id921533f44d574960aefb2e733d33f135"><enum>(B)</enum><text>for the revised
nonsecurity category, $520,000,000,000 in new budget authority;</text>
</subparagraph></paragraph><paragraph id="iddd1bb8b07b3348a982c7ceb8826a355b"><enum>(5)</enum><text>for fiscal year
2016—</text>
<subparagraph id="id79f059f75db142da96811d35d3336df6"><enum>(A)</enum><text>for the revised
security category, $574,301,000,000 in new budget authority; and</text>
</subparagraph><subparagraph id="idd9b2ae7c48a64b2c913bced6a1652c68"><enum>(B)</enum><text>for the revised
nonsecurity category, $530,000,000,000 in new budget authority;</text>
</subparagraph></paragraph><paragraph id="idceb33499aaac454caea46c7be140d483"><enum>(6)</enum><text>for fiscal year
2017—</text>
<subparagraph id="id4c72117c1aa74254b771dd8ce64213e7"><enum>(A)</enum><text>for the revised
security category, $586,361,000,000 in new budget authority; and</text>
</subparagraph><subparagraph id="id3fe5b06c685b49d0b0d40721e47b9632"><enum>(B)</enum><text>for the revised
nonsecurity category, $541,000,000,000 in new budget authority;</text>
</subparagraph></paragraph><paragraph id="ida86c47f5e752426e9e9ea61b60a779f9"><enum>(7)</enum><text>for fiscal year
2018—</text>
<subparagraph id="id7c88f2ace7ce417dae28f5abe663fbe7"><enum>(A)</enum><text>for the revised
security category, $598,675,000,000 in new budget authority; and</text>
</subparagraph><subparagraph id="id96dcfc00b1b14d8c9e93df1c336eee8f"><enum>(B)</enum><text>for the revised
nonsecurity category, $553,000,000,000 in new budget authority;</text>
</subparagraph></paragraph><paragraph id="id10d33cc4bb6648518d3c1862fa863795"><enum>(8)</enum><text>for fiscal year
2019—</text>
<subparagraph id="idc97701b1cf944ee58905d8f41e89c24b"><enum>(A)</enum><text>for the revised
security category, $611,846,000,000 in new budget authority; and</text>
</subparagraph><subparagraph id="id6e495490625348109c06a4c89538dde8"><enum>(B)</enum><text>for the revised
nonsecurity category, $566,000,000,000 in new budget authority;</text>
</subparagraph></paragraph><paragraph id="idd4daa85872764b3695b6e4bd94931e1b"><enum>(9)</enum><text>for fiscal year
2020—</text>
<subparagraph id="idf199b1c26d7340018247b8cfd59976c4"><enum>(A)</enum><text>for the revised
security category, $625,306,000,000 in new budget authority; and</text>
</subparagraph><subparagraph id="id49bf2352a5c24a16b93cea47c099b25a"><enum>(B)</enum><text>for the revised
nonsecurity category, $578,000,000,000 in new budget authority; and</text>
</subparagraph></paragraph><paragraph id="id762607b387b34b938fe24fd38d0f2534"><enum>(10)</enum><text>for fiscal year
2021—</text>
<subparagraph id="ide9a5db5663ad4597b22834c7f8b3e38b"><enum>(A)</enum><text>for the revised
security category, $638,972,000,000 in new budget authority; and</text>
</subparagraph><subparagraph id="idfde02d2339e946ab818dae24b2a89588"><enum>(B)</enum><text>for the revised
nonsecurity category, $590,000,000,000 in new budget
authority;</text>
</subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="id350F40BD992A436C831FFCFEEB441D8B"><enum>(b)</enum><header>Technical and
conforming amendments</header><text>Part C of title II of the Balanced Budget
and Emergency Deficit Control Act of 1985 (<external-xref legal-doc="usc" parsable-cite="usc/2/900">2 U.S.C. 900 et seq.</external-xref>) is
amended—</text>
<paragraph id="id26013220DA82425A99B93362647B9C3B"><enum>(1)</enum><text>in section
250(c)(4) (<external-xref legal-doc="usc" parsable-cite="usc/2/900">2 U.S.C. 900(c)(4)</external-xref>), by adding at the end the following:</text>
<quoted-block display-inline="no-display-inline" id="idD2476A129CC541F9A7A898931DD018F3" style="OLC">
<subparagraph commented="no" display-inline="no-display-inline" id="IDF675A12F2A944C7F8ADA0B3B38D593D7" indent="up1"><enum>(D)</enum><text>The term <term>revised security
category</term> means discretionary appropriations in budget function
050.</text>
</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="ID74D12350F0784DDBA4AF479FA801AF1E" indent="up1"><enum>(E)</enum><text>The term <term>revised nonsecurity
category</term> means discretionary appropriations other than in budget
function 050.</text>
</subparagraph><after-quoted-block>;
and</after-quoted-block></quoted-block>
</paragraph><paragraph id="idD47DAF6A12BD4BFFBFD54DC9C69526F2"><enum>(2)</enum><text>in section 251A
(<external-xref legal-doc="usc" parsable-cite="usc/2/901A">2 U.S.C. 901A</external-xref>)—</text>
<subparagraph id="id320BA53B130045EEB23A46001F6F4E79"><enum>(A)</enum><text>by striking the
matter preceding paragraph (1) and inserting the following: <quote>The
discretionary spending caps under section 251(c) shall be applied in accordance
with this section as follows:</quote>;</text>
</subparagraph><subparagraph id="id8931BA5630AE4D08B39940189ED90E49"><enum>(B)</enum><text>by striking
paragraphs (1) and (2);</text>
</subparagraph><subparagraph id="id27BC7FB3839C4B79B77480472FC55AB9"><enum>(C)</enum><text>by redesignating
paragraphs (3) through (11) as paragraphs (1) through (9), respectively;</text>
</subparagraph><subparagraph id="idE646EE05289B403FA6F3631DDE804372"><enum>(D)</enum><text>in paragraph (2),
as redesignated, by striking <quote>paragraph (3)</quote> and inserting
<quote>paragraph (1)</quote>;</text>
</subparagraph><subparagraph id="id40E12628F5504C4CA9395799B4E0726F"><enum>(E)</enum><text>in paragraph (3),
as redesignated, by striking <quote>paragraph (4)</quote> each place it appears
and inserting <quote>paragraph (2)</quote>;</text>
</subparagraph><subparagraph id="id75ABAFC215DE476A99ADF3BC67D2ABF7"><enum>(F)</enum><text>in paragraph (4),
as redesignated, by striking <quote>paragraph (4)</quote> each place it appears
and inserting <quote>paragraph (2)</quote>;</text>
</subparagraph><subparagraph id="id5156B44FFE17433BA0CCCC3BC61F3808"><enum>(G)</enum><text>in paragraph (5),
as redesignated—</text>
<clause id="idD6B3F6832CF04F22B65F2FB525236F4A"><enum>(i)</enum><text>by
striking <quote>paragraph (5)</quote> each place it appears and inserting
<quote>paragraph (3)</quote>; and</text>
</clause><clause id="id1FA02D0C42AF4091BD9EF0E676B25073"><enum>(ii)</enum><text>by
striking <quote>paragraph (6)</quote> each place it appears and inserting
<quote>paragraph (4)</quote>;</text>
</clause></subparagraph><subparagraph id="id37887E37DD5A4A2CBB0FB528B4129C66"><enum>(H)</enum><text>in paragraph (6),
as redesignated—</text>
<clause id="id6BE831791F3A4B1EAC0D7E3A306A333F"><enum>(i)</enum><text>by
striking <quote>paragraph (4)</quote> and inserting <quote>paragraph
(2)</quote>; and</text>
</clause><clause id="id6172351E98044E5195E79A78602F4939"><enum>(ii)</enum><text>by
striking <quote>paragraphs (5) and (6)</quote> and inserting <quote>paragraphs
(3) and (4)</quote>;</text>
</clause></subparagraph><subparagraph id="id610CBB07B44B451899FBD171EC4899AE"><enum>(I)</enum><text>in paragraph (7),
as redesignated—</text>
<clause id="idE433D1B503DC45EC83FB76AACFCD6605"><enum>(i)</enum><text>by
striking <quote>paragraph (8)</quote> and inserting <quote>paragraph
(6)</quote>; and</text>
</clause><clause id="idF6DCFE924FA94AABB7050BE5AB32050E"><enum>(ii)</enum><text>by
striking <quote>paragraph (6)</quote> each place it appears and inserting
<quote>paragraph (4)</quote>; and</text>
</clause></subparagraph><subparagraph id="id83815687625148649214E6DCD10948BA"><enum>(J)</enum><text>in paragraph (9),
as redesignated, by striking <quote>paragraph (4)</quote> and inserting
<quote>paragraph (2)</quote>.</text>
</subparagraph></paragraph></subsection></section><section id="id26F3BA95B0D54F7A8B54544C790820F3"><enum>102.</enum><header>Treatment of
sequester</header>
<subsection id="id1ed2fda9929c4efb948d581d538b9e0f"><enum>(a)</enum><header>Adjustment</header><text>Section
251A(1) of the Balanced Budget and Emergency Deficit Control Act of 1985 (2
U.S.C. 901a(1)), as redesignated by section 101 of this Act, is amended—</text>
<paragraph id="idF9FF9072F31D47CEA4509C33B0F2B720"><enum>(1)</enum><text>in subparagraph
(D), by striking <quote>and</quote> at the end;</text>
</paragraph><paragraph id="idD18A483F395D4E87B55D09FFB9CA56DE"><enum>(2)</enum><text>in subparagraph
(E)—</text>
<subparagraph id="id2EFD9BF039C249D0B66AE56FF8FF1563"><enum>(A)</enum><text>by striking
<quote>$24,000,000,000</quote> and inserting <quote>$109,333,000,000</quote>;
and</text>
</subparagraph><subparagraph id="id403B45B469534CE98401BA60995EBD0F"><enum>(B)</enum><text>by striking the
period at the end and inserting <quote>; and</quote>; and</text>
</subparagraph><subparagraph id="idDACE2254DF6043E4A443557EB7974AAB"><enum>(C)</enum><text>by adding at the
end the following:</text>
<quoted-block display-inline="no-display-inline" id="id8796725f80b8463db1c63470f3342951" style="OLC">
<subparagraph id="id747d72f4fed74b74af05f73b94e93846"><enum>(F)</enum><text>for fiscal year
2014, reducing the amount calculated under subparagraphs (A) through (D) by
$25,500,000,000.</text>
</subparagraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subparagraph></paragraph></subsection><subsection id="idcf4e728a61e649f3b889c0807be10b51"><enum>(b)</enum><header>Postponement of
Budget Control Act sequester for calendar year 2013</header>
<paragraph id="ide03e0dd066f24775bfa95e0a55f69a23"><enum>(1)</enum><header>Repeal</header><text>Section
901(e) of the American Taxpayer Relief Act of 2012 (<external-xref legal-doc="public-law" parsable-cite="pl/112/240">Public Law 112–240</external-xref>) is
repealed.</text>
</paragraph><paragraph id="id00f9bd5d51b84dbf9b464ae347918547"><enum>(2)</enum><header>BBEDCA</header><text>Section
251A of the Balanced Budget and Emergency Deficit Control Act (<external-xref legal-doc="usc" parsable-cite="usc/2/901a">2 U.S.C. 901a</external-xref>)
is amended—</text>
<subparagraph id="id44b4ca7ebb074c36b83605ff88d09bf9"><enum>(A)</enum><text>in paragraph (2),
as redesignated by section 101 of this Act, by striking <quote>On March 1,
2013, for fiscal year 2013, and in its sequestration preview report for fiscal
years 2014</quote> and inserting <quote>On January 2, 2014, for fiscal year
2014, and in its sequestration preview report for fiscal years
2015</quote>;</text>
</subparagraph><subparagraph id="id7367037cd9004ca88b6e6e1cecd783cd"><enum>(B)</enum><text>in paragraph (3),
as redesignated by section 101 of this Act, by striking <quote>2013</quote> and
inserting <quote>2014</quote>;</text>
</subparagraph><subparagraph id="ida6025fed8b414ecfbd9e88133168877f"><enum>(C)</enum><text>in paragraph (4),
as redesignated by section 101 of this Act, by striking <quote>2013</quote> and
inserting <quote>2014</quote>; and</text>
</subparagraph><subparagraph id="idc3bf6aa8be894a82b4203f5a03173c88"><enum>(D)</enum><text>in paragraph (5),
as redesignated by section 101 of this Act—</text>
<clause id="idE9787BB613F948F7B82BB4CEAB18A6C5"><enum>(i)</enum><text>in
subparagraph (A), by striking <quote><header-in-text level="paragraph" style="OLC">Fiscal year 2013</header-in-text>.—On March 1, 2013, for fiscal
year 2013</quote> and inserting <quote><header-in-text level="paragraph" style="OLC">Fiscal year 2014</header-in-text>.—On January 2, 2014, for fiscal
year 2014</quote>; and</text>
</clause><clause id="idebb24de7edcf4fc5a67edb27faf54bff"><enum>(ii)</enum><text>in
subparagraph (B)—</text>
<subclause id="id829FEEE481B64A5BBFCD5A1A397BF5EF"><enum>(I)</enum><text>by striking
<quote><header-in-text level="paragraph" style="OLC">Fiscal years
2014–2021</header-in-text></quote> and inserting <quote><header-in-text level="paragraph" style="OLC">Fiscal years 2015–2021</header-in-text></quote>;
and</text>
</subclause><subclause id="idB8F31C66540E4AFAB97DC1343D085A36"><enum>(II)</enum><text>by striking
<quote>2014</quote> each place it appears and inserting
<quote>2015</quote>.</text>
</subclause></clause></subparagraph></paragraph></subsection></section><section id="id3AF6FEFAD40F44DCB8F3A98FA57FA559"><enum>103.</enum><header>Budgetary
effects</header>
<subsection id="idCF4856C9ABBA4726B25B889C323ACEE1"><enum>(a)</enum><header>PAYGO
scorecard</header><text>The budgetary effects 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 (<external-xref legal-doc="usc" parsable-cite="usc/2/933">2 U.S.C. 933(d)</external-xref>).</text>
</subsection><subsection commented="no" display-inline="no-display-inline" id="idA38D0BED6BBE4D89842728F3260B1295"><enum>(b)</enum><header>Senate PAYGO
scorecard</header><text>The budgetary effects of this Act shall not be entered
on any PAYGO scorecard maintained for purposes of section 201 of S. Con. Res.
21 (110th Congress).</text>
</subsection></section><enum>II</enum><header>Agricultural
programs</header>
<section id="id32DBCF399CC34CC69B70CFABEC9D82B1"><enum>201.</enum><header>Extension of
agricultural programs</header>
<subsection id="id9DB7978F5A2F47AE9AF5945661D68BC5"><enum>(a)</enum><header>Commodity
programs</header><text>Section 701(b) of the American Taxpayer Relief Act of
2012 (<external-xref legal-doc="public-law" parsable-cite="pl/112/240">Public Law 112–240</external-xref>; 126 Stat. 2362) is amended—</text>
<paragraph id="idE1C56B526E9849CC88D6A94A28DB0BA2"><enum>(1)</enum><text>by striking
<quote>(1) <header-in-text level="paragraph" style="OLC">In
general</header-in-text>.—The terms</quote> and inserting the following:</text>
<quoted-block display-inline="no-display-inline" id="idE1191610891D4CE5A7303EDB2EC7F4B7" style="OLC">
<paragraph id="idE861C524FF2E45ABB97C5C7E1C49635E"><enum>(1)</enum><header>Covered and
loan commodities</header>
<subparagraph id="id01DE27C067FE4F60B60959C65DA45941"><enum>(A)</enum><header>In
general</header><text>Except as provided in subparagraph (B), the
terms</text>
</subparagraph></paragraph><after-quoted-block>;
and</after-quoted-block></quoted-block>
</paragraph><paragraph id="id59B674588F914706B235D24DC09F337F"><enum>(2)</enum><text>by adding at the
end the following:</text>
<quoted-block display-inline="no-display-inline" id="idD2CE0D3F2A574B4CB4F36F4817DF5C04" style="OLC">
<subparagraph id="id513766E8007245928E6CB318680EFDED"><enum>(B)</enum><header>Payment
acres</header><text>Notwithstanding any other provision of law, in the case of
direct payments for the 2013 crop year, the payment acres in section 1001(11)
and section 1301(5) of the Food, Conservation, and Energy Act of 2008 (7 U.S.C.
8702(11), 8751(5)) shall be 0 percent of the base acres for the covered
commodities and peanuts on a farm on which direct payments are
made.</text>
</subparagraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection><subsection id="idfdb8fb3106c14ff4952b5bf6b4b71158"><enum>(b)</enum><header>Conservation
programs</header>
<paragraph id="id68f3b9c4a3cb405a8d26c927c86d5dec"><enum>(1)</enum><header>Conservation
stewardship program</header><text>Notwithstanding section 726 of the
Consolidated and Further Continuing Appropriations Act, 2012 (Public Law
112–55; 125 Stat. 584) and section 101(a)(1) of the Continuing Appropriations
Resolution, 2013 (<external-xref legal-doc="public-law" parsable-cite="pl/112/175">Public Law 112–175</external-xref>; 126 Stat. 1313), the acreage enrollment
requirement in section 1238G(d)(1) of the Food Security Act of 1985 (16 U.S.C.
3838g(d)(1)) shall apply for fiscal year 2013.</text>
</paragraph><paragraph id="idb016f10e44ac4159a2847d1b8a679090"><enum>(2)</enum><header>Voluntary
public access</header><text>Section 1240R(f)(1) of the Food Security Act of
1985 (<external-xref legal-doc="usc" parsable-cite="usc/16/3839bb-5">16 U.S.C. 3839bb–5</external-xref>) is amended—</text>
<subparagraph id="id1E6FDECD894349D4957FFA32373346CC"><enum>(A)</enum><text>in the heading,
by striking <quote><header-in-text level="paragraph" style="OLC">Fiscal years
2009 through 2012</header-in-text></quote> and inserting <quote><header-in-text level="paragraph" style="OLC">Mandatory funding</header-in-text></quote>;
and</text>
</subparagraph><subparagraph id="idA96799EEBC88418CB3AF022DBBA303F1"><enum>(B)</enum><text>by inserting
<quote>, and $5,000,000 for fiscal year 2013</quote> before the period at the
end.</text>
</subparagraph></paragraph><paragraph id="ide34ebc26a0434757ada6f2e77c77d6e6"><enum>(3)</enum><header>Desert terminal
lakes</header><text>Section 2507 of the Farm Security and Rural Investment Act
of 2002 (<external-xref legal-doc="usc" parsable-cite="usc/43/2211">43 U.S.C. 2211</external-xref> note; <external-xref legal-doc="public-law" parsable-cite="pl/107/171">Public Law 107–171</external-xref>) is amended by adding at the
end the following:</text>
<quoted-block display-inline="no-display-inline" id="id1120d60970c4481cbb756f0770095a95" style="OLC">
<subsection id="id8aaf50ab73df4d4c8369be3b6826a461"><enum>(c)</enum><header>Mandatory
funding</header><text>Of the funds of the Commodity Credit Corporation, the
Secretary of Agriculture shall use to carry out this section $35,000,000 for
fiscal year 2013, to remain available until
expended.</text>
</subsection><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection><subsection id="idf562797c045240f89705cc2997e2f19e"><enum>(c)</enum><header>Supplemental
nutrition assistance program</header>
<paragraph id="ida8cb4bfa82a54c2694e141adb05edd38"><enum>(1)</enum><header>Employment and
training program</header><text>Section 16(h)(1)(A) of the Food and Nutrition
Act of 2008 (<external-xref legal-doc="usc" parsable-cite="usc/7/2025">7 U.S.C. 2025(h)(1)(A)</external-xref>) is amended by striking <quote>, except
that for fiscal year 2013, the amount shall be $79,000,000</quote>.</text>
</paragraph><paragraph id="ided4f873ad6ad47d394eae2314ab02352"><enum>(2)</enum><header>Nutrition
education</header><text>Section 28(d)(1) of the Food and Nutrition Act of 2008
(<external-xref legal-doc="usc" parsable-cite="usc/7/2036a">7 U.S.C. 2036a(d)(1)</external-xref>) is amended—</text>
<subparagraph id="ide5c00f08fefa488d8b94bed1040ce1fd"><enum>(A)</enum><text>in subparagraph
(A), by adding <quote>and</quote> after the semicolon at the end; and</text>
</subparagraph><subparagraph id="idd5f44b580b6548a9950f7ac96baa9326"><enum>(B)</enum><text>by striking
subparagraphs (B) through (F) and inserting the following:</text>
<quoted-block display-inline="no-display-inline" id="id28baeb14990b415eb00c3e98024585fd" style="OLC">
<subparagraph id="id40bb07ecb74148b8bef24aeb365b8e60"><enum>(B)</enum><text>for fiscal year
2012 and each subsequent fiscal year, the applicable amount during the
preceding fiscal year, as adjusted to reflect any increases for the 12-month
period ending the preceding June 30 in the Consumer Price Index for All Urban
Consumers published by the Bureau of Labor Statistics of the Department of
Labor.</text>
</subparagraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subparagraph></paragraph></subsection><subsection id="id6faa91eecb15431f8eaf149a455f3a93"><enum>(d)</enum><header>Research
programs</header>
<paragraph id="id6dae3899be534bc099ea22d3d165554f"><enum>(1)</enum><header>Organic
agriculture research and extension initiative</header><text>Section 1672B(f) of
the Food, Agriculture, Conservation, and Trade Act of 1990 (<external-xref legal-doc="usc" parsable-cite="usc/7/5925b">7 U.S.C. 5925b(f)</external-xref>)
is amended—</text>
<subparagraph id="iddcee50f0878b4bfdb5b1938d7fcad024"><enum>(A)</enum><text>in paragraph
(1)—</text>
<clause id="id3DD587E043DF4BDC8EDFB6A5F9FE1DE8"><enum>(i)</enum><text>in
the heading, by striking <quote><header-in-text level="paragraph" style="OLC">for fiscal years 2009 through 2012</header-in-text></quote>;
and</text>
</clause><clause id="id4A87F2D7D5BC436BBAFD2CEEC62787CE"><enum>(ii)</enum><text>in
subparagraph (B), by striking <quote>2012</quote> and inserting
<quote>2013</quote>;</text>
</clause></subparagraph><subparagraph id="id061E7BB7A2C44D158F84D362EF544596"><enum>(B)</enum><text>in paragraph
(2)—</text>
<clause id="id87E2EC8316D448A4B8FFE496FB95C758"><enum>(i)</enum><text>in
the heading, by striking <quote><header-in-text level="paragraph" style="OLC">for fiscal years 2009 through 2012</header-in-text></quote>;
and</text>
</clause><clause id="idB0EA0FD17A1941E4B89B6E3976E76577"><enum>(ii)</enum><text>by
striking <quote>2012</quote> and inserting <quote>2013</quote>; and</text>
</clause></subparagraph><subparagraph id="id27034ef8a1a14a40b45e29b1e89bd85b"><enum>(C)</enum><text>by striking
paragraph (3).</text>
</subparagraph></paragraph><paragraph id="id5b92978cfaf340aca9e8d566c8e00fa6"><enum>(2)</enum><header>Specialty crop
research initiative</header><text>Section 412(h) of the Agricultural Research,
Extension, and Education Reform Act of 1998 (<external-xref legal-doc="usc" parsable-cite="usc/7/7632">7 U.S.C. 7632(h)</external-xref>) is
amended—</text>
<subparagraph id="idb39987c2463846c89dd1d8ee2a920dbd"><enum>(A)</enum><text>in paragraph
(1)—</text>
<clause id="idB346608C4CC947CB99FF05AACBE54108"><enum>(i)</enum><text>in
the heading, by striking <quote><header-in-text level="paragraph" style="OLC">for fiscal years 2008 through 2012</header-in-text></quote>;
and</text>
</clause><clause id="id356E69F3E4F14F7BB2909FDF228DBA0A"><enum>(ii)</enum><text>by
striking <quote>2012</quote> and inserting <quote>2013</quote>;</text>
</clause></subparagraph><subparagraph id="idB1FF7C237F864A91B2B02DB8482D4597"><enum>(B)</enum><text>in paragraph
(2)—</text>
<clause id="id1D81FA43B4C349C3ADB9E4CF3C12A977"><enum>(i)</enum><text>in
the heading, by striking <quote><header-in-text level="paragraph" style="OLC">for fiscal years 2008 through 2012</header-in-text></quote>;
and</text>
</clause><clause id="idF7FB81C8AB554130B2484F25005F0200"><enum>(ii)</enum><text>by
striking <quote>2012</quote> and inserting <quote>2013</quote>;</text>
</clause></subparagraph><subparagraph id="id41fab2c285a244e09de6faf874921c8f"><enum>(C)</enum><text>by striking
paragraph (3); and</text>
</subparagraph><subparagraph id="iddc7efb8460d4484d833521363fc0122b"><enum>(D)</enum><text>by redesignating
paragraphs (4) and (5) as paragraphs (3) and (4), respectively.</text>
</subparagraph></paragraph><paragraph id="id04a60d683f1d4101971ec05e0308162e"><enum>(3)</enum><header>Beginning
farmer and rancher development program</header><text>Section 7405(h) of the
Farm Security and Rural Investment Act of 2002 (<external-xref legal-doc="usc" parsable-cite="usc/7/3319f">7 U.S.C. 3319f(h)</external-xref>) is
amended—</text>
<subparagraph id="idAE5C39136F9142D1BF1F6B8A09C8B454"><enum>(A)</enum><text>in paragraph
(1)—</text>
<clause id="id2F4F1D02028242C6B9EB40B125A35A34"><enum>(i)</enum><text>in
the heading, by striking <quote><header-in-text level="paragraph" style="OLC">for fiscal years 2009 through 2012</header-in-text></quote>;
and</text>
</clause><clause id="id4978551CFB474FF2930D88A05081B9DF"><enum>(ii)</enum><text>in
subparagraph (B), by striking <quote>2012</quote> and inserting
<quote>2013</quote>;</text>
</clause></subparagraph><subparagraph id="id063A4EA8D878495D81B8A21AE6629F0B"><enum>(B)</enum><text>in paragraph
(2)—</text>
<clause id="idC2A532022BD649C9B4276B1B1503DB31"><enum>(i)</enum><text>in
the heading, by striking <quote><header-in-text level="paragraph" style="OLC">for fiscal years 2008 through 2012</header-in-text></quote>;
and</text>
</clause><clause id="id86F043D9533248A58BCF427152596DF6"><enum>(ii)</enum><text>by
striking <quote>2012</quote> and inserting <quote>2013</quote>; and</text>
</clause></subparagraph><subparagraph id="id859540A2FE4B4924B4060DBA18B29017"><enum>(C)</enum><text>by striking
paragraph (3).</text>
</subparagraph></paragraph></subsection><subsection id="id44b5aa56ac89416a86adcc1ca7224810"><enum>(e)</enum><header>Energy
programs</header>
<paragraph id="id87a63a49a56545589dac6f2bca11d97b"><enum>(1)</enum><header>Biobased
markets program</header><text>Section 9002(h)(1)(B) of the Farm Security and
Rural Investment Act of 2002 (<external-xref legal-doc="usc" parsable-cite="usc/7/8102">7 U.S.C. 8102(h)(1)(B)</external-xref>) is amended by striking
<quote>2012</quote> and inserting <quote>2013</quote>.</text>
</paragraph><paragraph id="id13486f2ee9254614a0579d6ff5c76e0b"><enum>(2)</enum><header>Biorefinery
assistance</header><text>Section 9003(h)(1) of the Farm Security and Rural
Investment Act of 2002 (<external-xref legal-doc="usc" parsable-cite="usc/7/8103">7 U.S.C. 8103(h)(1)</external-xref>) is amended—</text>
<subparagraph id="idd19ac3ed75fc44848b35c62062a627ef"><enum>(A)</enum><text>in subparagraph
(A), by striking <quote>and</quote> at the end;</text>
</subparagraph><subparagraph id="ide92f73780c244abc8bed7e0f658f2608"><enum>(B)</enum><text>in subparagraph
(B), by striking the period at the end and inserting <quote>; and</quote>;
and</text>
</subparagraph><subparagraph id="idd3a358bf8c92423b941b762781374c11"><enum>(C)</enum><text>by adding at the
end the following:</text>
<quoted-block display-inline="no-display-inline" id="id3e96a8e06b7a44ad8289f86999e861f5" style="OLC">
<subparagraph id="id73be08f0b0a64d76a1f317c62fd92158"><enum>(C)</enum><text>$100,000,000 for
fiscal year
2013.</text>
</subparagraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subparagraph></paragraph><paragraph id="id7e2e70a5548c4a11a2f4a978aedb8bbf"><enum>(3)</enum><header>Bioenergy
program for advanced biofuels</header><text>Section 9005(g)(1) of the Farm
Security and Rural Investment Act of 2002 (<external-xref legal-doc="usc" parsable-cite="usc/7/8105">7 U.S.C. 8105(g)(1)</external-xref>) is
amended—</text>
<subparagraph id="idf3293b30a3884f60b082fb490dfb31f9"><enum>(A)</enum><text>in subparagraph
(C), by striking <quote>and</quote> at the end;</text>
</subparagraph><subparagraph id="id19c01b9e357b4a4194a9043f5a6026c3"><enum>(B)</enum><text>in subparagraph
(D), by striking the period at the end and inserting <quote>; and</quote>;
and</text>
</subparagraph><subparagraph id="id919796e28ecb438c97c5670d9c470b59"><enum>(C)</enum><text>by adding at the
end the following:</text>
<quoted-block display-inline="no-display-inline" id="id6779fa3a76d24747bd717ac4582a258e" style="OLC">
<subparagraph id="id24115b42aec6453a80944ceb65504304"><enum>(E)</enum><text>$55,000,000 for
fiscal year
2013.</text>
</subparagraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subparagraph></paragraph><paragraph id="id0d5fd19e7d8d43e68810ee89814fea89"><enum>(4)</enum><header>Biodiesel fuel
education program</header><text>Section 9006(d)(1) of the Farm Security and
Rural Investment Act of 2002 (<external-xref legal-doc="usc" parsable-cite="usc/7/8106">7 U.S.C. 8106(d)(1)</external-xref>) is amended—</text>
<subparagraph id="idA49857B8B26D4888932A93B24A41AE15"><enum>(A)</enum><text>in the heading,
by striking <quote><header-in-text level="paragraph" style="OLC">Fiscal years
2009 through 2012</header-in-text>.—</quote> and inserting
<quote><header-in-text level="paragraph" style="OLC">Mandatory
funding</header-in-text>.—</quote>; and</text>
</subparagraph><subparagraph id="id37650EE137B7416487645C023CA022BB"><enum>(B)</enum><text>by striking
<quote>2012</quote> and inserting <quote>2013.</quote></text>
</subparagraph></paragraph><paragraph id="id956419de6931435a9d66ec2b3325e67a"><enum>(5)</enum><header>Rural Energy
for America Program</header><text>Section 9007(g)(1) of the Farm Security and
Rural Investment Act of 2002 (<external-xref legal-doc="usc" parsable-cite="usc/7/8107">7 U.S.C. 8107(g)(1)</external-xref>) is amended—</text>
<subparagraph id="ide95f070e619342ed8b8ef4f9475c8444"><enum>(A)</enum><text>in subparagraph
(C), by striking <quote>and</quote> at the end;</text>
</subparagraph><subparagraph id="id93e2f5e55c8f47bfb937da80aa2371e4"><enum>(B)</enum><text>in subparagraph
(D), by striking the period at the end and inserting <quote>; and</quote>;
and</text>
</subparagraph><subparagraph id="idbee1dcab8933470fb5876268f9088a87"><enum>(C)</enum><text>by adding at the
end the following:</text>
<quoted-block display-inline="no-display-inline" id="idda34e6247fb14b68a71baf2ce47c6632" style="OLC">
<subparagraph id="id480f000710464f58878bd3066c1ed143"><enum>(E)</enum><text>$51,000,000 for
fiscal year
2013.</text>
</subparagraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subparagraph></paragraph><paragraph id="id3edcdc3ead194d39bf18417e25d8d4ae"><enum>(6)</enum><header>Biomass
research and development</header><text>Section 9008(h)(1) of the Farm Security
and Rural Investment Act of 2002 (<external-xref legal-doc="usc" parsable-cite="usc/7/8108">7 U.S.C. 8108(h)(1)</external-xref>) is amended—</text>
<subparagraph id="id4d2e78d372fa463daa1f846ec3e15316"><enum>(A)</enum><text>in subparagraph
(C), by striking <quote>and</quote> at the end;</text>
</subparagraph><subparagraph id="id82930aec1ead4aecb9e2e54950497c94"><enum>(B)</enum><text>in subparagraph
(D), by striking the period at the end and inserting <quote>; and</quote>;
and</text>
</subparagraph><subparagraph id="id25577c590e9a4c77abb933743527f31c"><enum>(C)</enum><text>by adding at the
end the following:</text>
<quoted-block display-inline="no-display-inline" id="ida3e0990088e147dbbef12d55ac98a9b2" style="OLC">
<subparagraph id="idad9adcd7623344c9bf5c51e69d79142c"><enum>(E)</enum><text>$33,600,000 for
fiscal year
2013.</text>
</subparagraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subparagraph></paragraph><paragraph id="idaa2682fe63e44f689592c5457cff277f"><enum>(7)</enum><header>Biomass crop
assistance program</header><text>Section 9011(f)(1) of the Farm Security and
Rural Investment Act of 2002 (<external-xref legal-doc="usc" parsable-cite="usc/7/8111">7 U.S.C. 8111(f)</external-xref>) is amended—</text>
<subparagraph id="id6ecd05def0ec4396a521d656c3d715b4"><enum>(A)</enum><text>in the heading,
by striking <quote><header-in-text level="paragraph" style="OLC">Fiscal years
2008 through 2012</header-in-text></quote> and inserting <quote><header-in-text level="paragraph" style="OLC">Mandatory funding</header-in-text></quote>;
and</text>
</subparagraph><subparagraph id="id5f1ca3b259ed42ee8852fe037f333e8a"><enum>(B)</enum><text>by inserting
<quote>, and not more than $38,600,000 for fiscal year 2013</quote> after
<quote>2012</quote>.</text>
</subparagraph></paragraph></subsection><subsection id="id4371193e96ee4b2689ecdf47ff2f46e3"><enum>(f)</enum><header>Horticulture
and organic agriculture programs</header>
<paragraph id="idba2967a0aff64ee991b1e9553fc26573"><enum>(1)</enum><header>Farmers market
promotion program</header><text>Section 6(e)(1) of the Farmer-to-Consumer
Direct Marketing Act of 1976 (<external-xref legal-doc="usc" parsable-cite="usc/7/3005">7 U.S.C. 3005(e)(1)</external-xref>) is amended—</text>
<subparagraph id="id1F3F4BA4A3A142AC98106CB94B2E91D4"><enum>(A)</enum><text>in the heading,
by striking <quote><header-in-text level="paragraph" style="OLC">Fiscal years
2008 through 2012</header-in-text>.—</quote> and inserting
<quote><header-in-text level="paragraph" style="OLC">Mandatory
funding</header-in-text>.—</quote>; and</text>
</subparagraph><subparagraph id="id216e1b43865e45cab532896486137a0d"><enum>(B)</enum><text>subparagraph (C),
by striking <quote>and 2012</quote> and inserting <quote>through
2013</quote>.</text>
</subparagraph></paragraph><paragraph id="idf642ef1648604c9d9198228564d4fa66"><enum>(2)</enum><header>National Clean
Plant Network</header><text>Section 10202(e)(1) of the Food, Conservation, and
Energy Act of 2008 (<external-xref legal-doc="usc" parsable-cite="usc/7/7761">7 U.S.C. 7761(e)(1)</external-xref>) is amended—</text>
<subparagraph id="idD1CA26C7AB0E458C911372AE4AC12CC6"><enum>(A)</enum><text>in the heading,
by striking <quote><header-in-text level="paragraph" style="OLC">Fiscal years
2009 through 2012</header-in-text>.—</quote> and inserting
<quote><header-in-text level="paragraph" style="OLC">Mandatory
funding</header-in-text>.—</quote>; and</text>
</subparagraph><subparagraph id="idA6AF089A8E724ACBA32E1C9C6EBDFF5C"><enum>(B)</enum><text>by striking
<quote>2012</quote> and inserting <quote>2013</quote>.</text>
</subparagraph></paragraph><paragraph id="ideb18e0b62eed44aea4cb8c81520633df"><enum>(3)</enum><header>National
organic certification cost-share program</header><text>Section 10606(d)(1) of
the Farm Security and Rural Investment Act of 2002 (<external-xref legal-doc="usc" parsable-cite="usc/7/6523">7 U.S.C. 6523(d)(1)</external-xref>) is
amended by—</text>
<subparagraph id="id4017ec2e630b499289a833c203c1ec90"><enum>(A)</enum><text>in the heading,
by striking <quote><header-in-text level="paragraph" style="OLC">for fiscal
years 2008 through 2012</header-in-text></quote>; and</text>
</subparagraph><subparagraph id="id65c1d8bc9d52481d8d579c365a832b76"><enum>(B)</enum><text>by inserting
<quote>, and $5,000,000 for fiscal year 2013</quote> after
<quote>2012</quote>.</text>
</subparagraph></paragraph><paragraph id="idca392c40974e443e8c70ad6a68dd72bf"><enum>(4)</enum><header>Organic
production and market data initiatives</header><text>Section 7407(d) of the
Farm Security and Rural Investment Act of 2002 (<external-xref legal-doc="usc" parsable-cite="usc/7/5925c">7 U.S.C. 5925c(d)</external-xref>) is amended
by striking paragraph (1) and inserting the following:</text>
<quoted-block display-inline="no-display-inline" id="idd611fa853cf547aba304293628c0f6b2" style="OLC">
<paragraph id="id5276040c2fdc48c0a5730c70e7279255"><enum>(1)</enum><header>Mandatory
funding</header><text>Of the funds of the Commodity Credit Corporation, the
Secretary shall use to carry out this section, to remain available until
expended—</text>
<subparagraph id="idCEECF45AE34A472496CB58C699A19547"><enum>(A)</enum><text>$5,000,000 for
each fiscal year through fiscal year 2012; and</text>
</subparagraph><subparagraph id="idCE965B561C0A4D118AA7C5D7A13471D6"><enum>(B)</enum><text>$1,000,000 for
fiscal year
2013.</text>
</subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection><subsection id="id20db8961965e42b1baebc23c9e2c4372"><enum>(g)</enum><header>Outreach and
assistance for socially disadvantaged farmers and
ranchers</header><text>Section 2501(a)(4)(A) of the Food, Agriculture,
Conservation, and Trade Act of 1990 (<external-xref legal-doc="usc" parsable-cite="usc/7/2279">7 U.S.C. 2279(a)(4)(A)</external-xref>) is amended—</text>
<paragraph id="id412bac9b115a4099836d4b5a557a87ac"><enum>(1)</enum><text>in the heading,
by striking <quote><header-in-text level="paragraph" style="OLC">Fiscal years
2009 through 2012</header-in-text>.—</quote> and inserting
<quote><header-in-text level="paragraph" style="OLC">Mandatory
funding</header-in-text>.—</quote>;</text>
</paragraph><paragraph id="id04d5f3942fce453b9c5e4cff8063a03a"><enum>(2)</enum><text>in clause (i), by
striking <quote>and</quote> at the end;</text>
</paragraph><paragraph id="id0a7829f95bcf46ac951542ccf3cd05e4"><enum>(3)</enum><text>in clause (ii),
by striking the period at the end and inserting <quote>; and</quote>;
and</text>
</paragraph><paragraph id="id2ed08b4da963429680a3c1404bc68fa0"><enum>(4)</enum><text>by adding at the
end the following:</text>
<quoted-block display-inline="no-display-inline" id="id682236afca2a4309a99a651f10378347" style="OLC">
<clause id="id45ba283cfe124b8ca79307072105fed7"><enum>(iii)</enum><text>$15,000,000 for
fiscal year
2013.</text>
</clause><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection><subsection id="iddf93f289b1dd4e9ab0f84bf9b4cef17b"><enum>(h)</enum><header>Rural
development</header>
<paragraph id="id745ea540f0d84d50bbf3eec4866f648d"><enum>(1)</enum><header>Rural
microentrepreneur assistance program</header><text>Section 379E(d) of the
Consolidated Farm and Rural Development Act (<external-xref legal-doc="usc" parsable-cite="usc/7/2008s">7 U.S.C. 2008s(d)</external-xref>) is
amended—</text>
<subparagraph id="idfbc10664dbab4010ac4c4561e8f8b5cd"><enum>(A)</enum><text>in paragraph
(1)(B), by striking <quote>fiscal year 2012</quote> and inserting <quote>for
each of fiscal years 2012 and 2013</quote>; and</text>
</subparagraph><subparagraph id="id42cb9d8427544808b507489ce3b8b792"><enum>(B)</enum><text>in paragraph (2),
by striking <quote>2012</quote> and inserting <quote>2013</quote>.</text>
</subparagraph></paragraph><paragraph id="id8154fbdbf44543b9b96798351e5c22f6"><enum>(2)</enum><header>Value-added
agricultural product market development grants</header><text>Section 231(b)(7)
of the Agricultural Risk Protection Act of 2000 (<external-xref legal-doc="usc" parsable-cite="usc/7/1632a">7 U.S.C. 1632a(b)(7)</external-xref>) is
amended—</text>
<subparagraph id="id2E05664729B9420C9EEE355B00E7E8C1"><enum>(A)</enum><text>by striking
subparagraph (A) and inserting the following:</text>
<quoted-block display-inline="no-display-inline" id="idC94A83B935214A83991F6D6146BD580D" style="OLC">
<subparagraph id="id310B6E5236894BD1A3EDEF366A4B2E13"><enum>(A)</enum><header>Mandatory
funding</header><text>Of the funds of the Commodity Credit Corporation, the
Secretary shall make available to carry out this subsection, to remain
available until expended—</text>
<clause id="id416A822CFA7044E7BD70E43DEF5E8A3F"><enum>(i)</enum><text>on October 1,
2008, $15,000,000; and</text>
</clause><clause id="id3E591E2D21F34A00822320831BFB0BFB"><enum>(ii)</enum><text>on October 1,
2012, $3,000,000.</text>
</clause></subparagraph><after-quoted-block>;
and</after-quoted-block></quoted-block>
</subparagraph><subparagraph id="idb3c05372d71e4e81be02e9534c22531d"><enum>(B)</enum><text>in subparagraph
(B), by striking <quote>2012</quote> and inserting <quote>2013</quote>.</text>
</subparagraph></paragraph></subsection></section><section id="idB52CC07DACB8498E8A8FED10D789590F"><enum>202.</enum><header>Supplemental
agricultural disaster assistance programs</header>
<subsection id="id58826af2c66840bc984d54d1ba8d56f4"><enum>(a)</enum><header>In
general</header><text>Section 531 of the Federal Crop Insurance Act (7 U.S.C.
1531) is amended—</text>
<paragraph id="idB31C50D49A3E466FB16E95180211315C"><enum>(1)</enum><text>in subsection
(b)—</text>
<subparagraph id="id2DAA9F82C277475C9ADB16D3FA211751"><enum>(A)</enum><text>in paragraph
(1)(A), by striking <quote>The Secretary shall use such sums as are necessary
from the Trust Fund</quote> and inserting <quote>Of the funds of the Commodity
Credit Corporation, the Secretary shall use such sums as are necessary for
fiscal year 2012</quote>;</text>
</subparagraph><subparagraph id="id0D28078AA7F34B909635113278F601AD"><enum>(B)</enum><text>in paragraph
(2)(A), in the matter preceding clause (i), by striking <quote>60
percent</quote> and inserting <quote>52 percent</quote>; and</text>
</subparagraph><subparagraph id="idCD204B73A4A24693BF54F9834F73D200"><enum>(C)</enum><text>in paragraph
(4)(A)(ii), by striking <quote>15 percent</quote> and inserting <quote>100
percent</quote>;</text>
</subparagraph></paragraph><paragraph id="id25f0cd8280b141a7888ba27f9275d6fa"><enum>(2)</enum><text>in subsection
(c), by adding at the end the following:</text>
<quoted-block display-inline="no-display-inline" id="idFC8A2A2B840E463D9EE461AB9D31D675" style="OLC">
<paragraph id="id14B9308C44CD4106A22EB39CC91847E5"><enum>(4)</enum><header>Mandatory
funding</header><text>Of the funds of the Commodity Credit Corporation, the
Secretary shall use such sums as are necessary to carry out this subsection for
each of fiscal years 2012 and
2013.</text>
</paragraph><after-quoted-block>;</after-quoted-block></quoted-block>
</paragraph><paragraph id="id6c5a8b0c184f4bccb239e982ff229de8"><enum>(3)</enum><text>in subsection
(d), by adding at the end the following:</text>
<quoted-block display-inline="no-display-inline" id="idC23824BA7EB94F0C88B6771A4F7E9DE3" style="OLC">
<paragraph id="id3001DB869C7540AB9E43150B50E1763B"><enum>(8)</enum><header>Mandatory
funding</header><text>Of the funds of the Commodity Credit Corporation, the
Secretary shall use such sums as are necessary to carry out this subsection for
each of fiscal years 2012 and
2013.</text>
</paragraph><after-quoted-block>;</after-quoted-block></quoted-block>
</paragraph><paragraph id="id79AD5CB31E10458A991BDDE2A0382110"><enum>(4)</enum><text>in subsection
(e), by adding at the end the following:</text>
<quoted-block display-inline="no-display-inline" id="idF2ED643FF8B54F9FB2E6440FEE6E3947" style="OLC">
<paragraph id="id525F0E8915744E648755C1269506A771"><enum>(4)</enum><header>Mandatory
funding</header><text>Of the funds of the Commodity Credit Corporation, the
Secretary shall use up to $5,000,000 to carry out this subsection for each of
fiscal years 2012 and
2013.</text>
</paragraph><after-quoted-block>;</after-quoted-block></quoted-block>
</paragraph><paragraph id="idbf833b2a6470450ea1dbe348ff59e044"><enum>(5)</enum><text>in subsection
(f), by adding at the end the following:</text>
<quoted-block display-inline="no-display-inline" id="id71ED0619668C45DCBFFE608FAE42B437" style="OLC">
<paragraph id="idE581AC62A8074C2C88D5C47B23EFDEEC"><enum>(6)</enum><header>Mandatory
funding</header><text>Of the funds of the Commodity Credit Corporation, the
Secretary shall use such sums as are necessary to carry out this subsection for
each of fiscal years 2012 and 2013.</text>
</paragraph><after-quoted-block>;
and</after-quoted-block></quoted-block>
</paragraph><paragraph id="id9fa2883ca17e43c98073b39c10fad523"><enum>(6)</enum><text>in subsection
(i), by striking <quote>September 30, 2011</quote> and inserting
<quote>September 30, 2012</quote>.</text>
</paragraph></subsection><subsection id="id69de884ac9fe43dbb6e3a4977bdf3a1e"><enum>(b)</enum><header>Effective
date</header><text>The amendments made by subsection (a) take effect on October
1, 2011.</text>
</subsection></section><section commented="no" display-inline="no-display-inline" id="id888B998F53734DFE8C256A2499656A3E" section-type="subsequent-section"><enum>203.</enum><header display-inline="yes-display-inline">Noninsured crop assistance program</header>
<subsection commented="no" display-inline="no-display-inline" id="id0353DA79174642FA84158E59AC244F35"><enum>(a)</enum><header display-inline="yes-display-inline">In general</header><text display-inline="yes-display-inline">Section 196 of the Federal Agriculture
Improvement and Reform Act of 1996 (<external-xref legal-doc="usc" parsable-cite="usc/7/7333">7 U.S.C. 7333</external-xref>) is amended—</text>
<paragraph commented="no" display-inline="no-display-inline" id="id0F6C3BD8E5EF4803B5AE812593B13003"><enum>(1)</enum><text display-inline="yes-display-inline">in subsection (a)—</text>
<subparagraph commented="no" display-inline="no-display-inline" id="idE1BE18B0B8A648FB9BE4B63873B10CE1"><enum>(A)</enum><text display-inline="yes-display-inline">by striking paragraph (1) and inserting the
following:</text>
<quoted-block display-inline="no-display-inline" id="idB6F3F9660B7943E09283DB4052ADF17C" style="OLC">
<paragraph commented="no" display-inline="no-display-inline" id="ide88d961fe0a448f2bb38b96e3478301f"><enum>(1)</enum><header display-inline="yes-display-inline">In general</header>
<subparagraph commented="no" display-inline="no-display-inline" id="idf1fcc34a8a234cf0ad63ed27b4cf06ef"><enum>(A)</enum><header display-inline="yes-display-inline">Coverages</header><text display-inline="yes-display-inline">In the case of an eligible crop described
in paragraph (2), the Secretary of Agriculture shall operate a noninsured crop
disaster assistance program to provide coverages based on individual yields
(other than for value-loss crops) equivalent to—</text>
<clause commented="no" display-inline="no-display-inline" id="idc4ded35051534541b06fdf8620305f8a"><enum>(i)</enum><text display-inline="yes-display-inline">catastrophic risk protection available
under section 508(b) of the Federal Crop Insurance Act (<external-xref legal-doc="usc" parsable-cite="usc/7/1508">7 U.S.C. 1508(b)</external-xref>);
or</text>
</clause><clause commented="no" display-inline="no-display-inline" id="idc6b41ffadb994eff8ad772a6d6cf6e67"><enum>(ii)</enum><text display-inline="yes-display-inline">additional coverage available under
subsections (c) and (h) of section 508 of that Act (<external-xref legal-doc="usc" parsable-cite="usc/7/1508">7 U.S.C. 1508</external-xref>) that does
not exceed 65 percent.</text>
</clause></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id67fc512059e44610ac9a34c92b3e55bf"><enum>(B)</enum><header display-inline="yes-display-inline">Administration</header><text display-inline="yes-display-inline">The Secretary shall carry out this section
through the Farm Service Agency (referred to in this section as the
<quote>Agency</quote>).</text>
</subparagraph></paragraph><after-quoted-block>;
and</after-quoted-block></quoted-block>
</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id1D6F5C70186C41E29D7C40CFB4B155A1"><enum>(B)</enum><text display-inline="yes-display-inline">in paragraph (2)—</text>
<clause commented="no" display-inline="no-display-inline" id="idC0D439E055DF472FAE4074C906089163"><enum>(i)</enum><text display-inline="yes-display-inline">in subparagraph (A)—</text>
<subclause commented="no" display-inline="no-display-inline" id="id2B579AF60D5E4D8D8B559E1EB843F6CC"><enum>(I)</enum><text display-inline="yes-display-inline">in clause (i), by striking
<quote>and</quote> after the semicolon at the end;</text>
</subclause><subclause commented="no" display-inline="no-display-inline" id="id10B3C7F21C1B4C7DA80FC1E9D15754AF"><enum>(II)</enum><text display-inline="yes-display-inline">by redesignating clause (ii) as clause
(iii); and</text>
</subclause><subclause commented="no" display-inline="no-display-inline" id="id6AAF14B8624C4082B2D618F5053C722E"><enum>(III)</enum><text display-inline="yes-display-inline">by inserting after clause (i) the
following:</text>
<quoted-block display-inline="no-display-inline" id="id7523F547C8C04BB4B05DA44E726DE2AE" style="OLC">
<item commented="no" display-inline="no-display-inline" id="idb5b4eaa5f7a54f859f942d6e08fa43a6"><enum>(ii)</enum><text display-inline="yes-display-inline">for which additional coverage under
subsections (c) and (h) of section 508 of that Act (<external-xref legal-doc="usc" parsable-cite="usc/7/1508">7 U.S.C. 1508</external-xref>) is not
available; and</text>
</item><after-quoted-block>;
and</after-quoted-block></quoted-block>
</subclause></clause><clause commented="no" display-inline="no-display-inline" id="IDbd1bd9070f9b49a998e6fcaef0ad818f"><enum>(ii)</enum><text display-inline="yes-display-inline">in subparagraph (B)—</text>
<subclause commented="no" display-inline="no-display-inline" id="ID74ace6311ca1435eaac68f9ad425f0d5"><enum>(I)</enum><text display-inline="yes-display-inline">by inserting <quote>(except ferns)</quote>
after <quote>floricultural</quote>;</text>
</subclause><subclause commented="no" display-inline="no-display-inline" id="ID70eff4ae91c04dd1be7d3e6ea69126d8"><enum>(II)</enum><text display-inline="yes-display-inline">by inserting <quote>(except ferns)</quote>
after <quote>ornamental nursery</quote>; and</text>
</subclause><subclause commented="no" display-inline="no-display-inline" id="IDbdc9636d60b64115816325dabfd8bfbf"><enum>(III)</enum><text display-inline="yes-display-inline">by striking <quote>(including ornamental
fish)</quote> and inserting <quote>(including ornamental fish, but excluding
tropical fish)</quote>;</text>
</subclause></clause></subparagraph></paragraph><paragraph commented="no" display-inline="no-display-inline" id="id92D1C33A338749008B0B26C841E4EA5A"><enum>(2)</enum><text display-inline="yes-display-inline">in subsection (d), by striking <quote>The
Secretary</quote> and inserting <quote>Subject to subsection (l), the
Secretary</quote>;</text>
</paragraph><paragraph commented="no" display-inline="no-display-inline" id="id0DCA57EB46754FC19FE11658E4D5F228"><enum>(3)</enum><text display-inline="yes-display-inline">in subsection (k)(1)—</text>
<subparagraph commented="no" display-inline="no-display-inline" id="id1805E2294E714110B0D86552635A2F2D"><enum>(A)</enum><text display-inline="yes-display-inline">in subparagraph (A), by striking
<quote>$250</quote> and inserting <quote>$260</quote>; and</text>
</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="idDDF17EE08E924951B79507FDF09775E5"><enum>(B)</enum><text display-inline="yes-display-inline">in subparagraph (B)—</text>
<clause commented="no" display-inline="no-display-inline" id="idCFF52A6D4E8147038AAB03709A60B148"><enum>(i)</enum><text display-inline="yes-display-inline">by striking <quote>$750</quote> and
inserting <quote>$780</quote>; and</text>
</clause><clause commented="no" display-inline="no-display-inline" id="idB8851F1361D14374BE29ED1CE394205D"><enum>(ii)</enum><text display-inline="yes-display-inline">by striking <quote>$1,875</quote> and
inserting <quote>$1,950</quote>; and</text>
</clause></subparagraph></paragraph><paragraph commented="no" display-inline="no-display-inline" id="id7163B459D06C4937BC295399BDB372E9"><enum>(4)</enum><text display-inline="yes-display-inline">by adding at the end the following:</text>
<quoted-block display-inline="no-display-inline" id="idEE3E1C6B20494C4891CE6C25BAB66F69" style="OLC">
<subsection commented="no" display-inline="no-display-inline" id="idfe3f58884d604e5c9ba3353fde200fcc"><enum>(l)</enum><header display-inline="yes-display-inline">Payment equivalent to additional
coverage</header>
<paragraph commented="no" display-inline="no-display-inline" id="id3d8378a2f6e94686a738a408995d981d"><enum>(1)</enum><header display-inline="yes-display-inline">In general</header><text display-inline="yes-display-inline">The Secretary shall make available to a
producer eligible for noninsured assistance under this section a payment
equivalent to an indemnity for additional coverage under subsections (c) and
(h) of section 508 of the Federal Crop Insurance Act (<external-xref legal-doc="usc" parsable-cite="usc/7/1508">7 U.S.C. 1508</external-xref>) that does
not exceed 65 percent, computed by multiplying—</text>
<subparagraph commented="no" display-inline="no-display-inline" id="id368d55b2b5494f68a97a62370f21a5b6"><enum>(A)</enum><text display-inline="yes-display-inline">the quantity that is less than 50 to 65
percent of the established yield for the crop, as determined by the Secretary,
specified in increments of 5 percent;</text>
</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id82b4700da51c4881acf80adfc8dca37d"><enum>(B)</enum><text display-inline="yes-display-inline">100 percent of the average market price for
the crop, as determined by the Secretary; and</text>
</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="idd65523c057b14a08bd524d37518f60db"><enum>(C)</enum><text display-inline="yes-display-inline">a payment rate for the type of crop, as
determined by the Secretary, that reflects—</text>
<clause commented="no" display-inline="no-display-inline" id="id4d7ae19e0e944003808885c98fb48e44"><enum>(i)</enum><text display-inline="yes-display-inline">in the case of a crop that is produced with
a significant and variable harvesting expense, the decreasing cost incurred in
the production cycle for the crop that is, as applicable—</text>
<subclause commented="no" display-inline="no-display-inline" id="idb20677f6a37c431694fb7d98d58b57f8"><enum>(I)</enum><text display-inline="yes-display-inline">harvested;</text>
</subclause><subclause commented="no" display-inline="no-display-inline" id="id628e605cf55542bb841835a5ffe6410a"><enum>(II)</enum><text display-inline="yes-display-inline">planted but not harvested; or</text>
</subclause><subclause commented="no" display-inline="no-display-inline" id="id694b4423aaa24db48f7b431b0a5757e8"><enum>(III)</enum><text display-inline="yes-display-inline">prevented from being planted because of
drought, flood, or other natural disaster, as determined by the Secretary;
or</text>
</subclause></clause><clause commented="no" display-inline="no-display-inline" id="id738f317e3c4840818072cb9d55cc7a0e"><enum>(ii)</enum><text display-inline="yes-display-inline">in the case of a crop that is produced
without a significant and variable harvesting expense, such rate as shall be
determined by the Secretary.</text>
</clause></subparagraph></paragraph><paragraph commented="no" display-inline="no-display-inline" id="id278d95a8b3fd4dde9cc30c829204168e"><enum>(2)</enum><header display-inline="yes-display-inline">Premium</header><text display-inline="yes-display-inline">To be eligible to receive a payment under
this subsection, a producer shall pay—</text>
<subparagraph commented="no" display-inline="no-display-inline" id="id5264CFF3BE114B788DF0B85E7190D9F0"><enum>(A)</enum><text display-inline="yes-display-inline">the service fee required by subsection (k);
and</text>
</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="idEA8837338FCE4CD88959165459E7DB87"><enum>(B)</enum><text display-inline="yes-display-inline">a premium for the applicable crop year that
is equal to—</text>
<clause commented="no" display-inline="no-display-inline" id="id1C23E9D903A2466197AFC4508C43408A"><enum>(i)</enum><text display-inline="yes-display-inline">the product obtained by multiplying—</text>
<subclause commented="no" display-inline="no-display-inline" id="idfcb92bc75ecc449bad3ce30de51a7967"><enum>(I)</enum><text display-inline="yes-display-inline">the number of acres devoted to the eligible
crop;</text>
</subclause><subclause commented="no" display-inline="no-display-inline" id="id8d8b6b36cda84f7dbdbbba91665aa2fa"><enum>(II)</enum><text display-inline="yes-display-inline">the yield, as determined by the Secretary
under subsection (e);</text>
</subclause><subclause commented="no" display-inline="no-display-inline" id="idc0ede37d90e846419cca2b8e97c9d046"><enum>(III)</enum><text display-inline="yes-display-inline">the coverage level elected by the
producer;</text>
</subclause><subclause commented="no" display-inline="no-display-inline" id="idcec8e3233eb6422cbe06b6596030c7fd"><enum>(IV)</enum><text display-inline="yes-display-inline">the average market price, as determined by
the Secretary; and</text>
</subclause></clause><clause commented="no" display-inline="no-display-inline" id="id2ffba17a736940ea834971ce90088e7e"><enum>(ii)</enum><text display-inline="yes-display-inline">5.25-percent premium fee.</text>
</clause></subparagraph></paragraph><paragraph commented="no" display-inline="no-display-inline" id="ide235c48760c840f3882ba8c60e1e4204"><enum>(3)</enum><header display-inline="yes-display-inline">Limited resource, beginning, and socially
disadvantaged farmers</header><text display-inline="yes-display-inline">The
additional coverage made available under this subsection shall be available to
limited resource, beginning, and socially disadvantaged producers, as
determined by the Secretary, in exchange for a premium that is 50 percent of
the premium determined for a producer under paragraph (2).</text>
</paragraph><paragraph id="id8f3a6e9c32cc4cbc84faa45c6a391b41"><enum>(4)</enum><header>Additional
availability</header>
<subparagraph id="id46da175b5f6f481785fe171f455e1321"><enum>(A)</enum><header>In
general</header><text>As soon as practicable, the Secretary shall make
assistance available to producers of an otherwise eligible crop described in
subsection (a)(2) that suffered losses—</text>
<clause id="idd2f80447ff4345079b26a15db6a78e49"><enum>(i)</enum><text>to a 2012 annual
fruit crop grown on a bush or tree; and</text>
</clause><clause id="id061ce0b8b3714fd3bb6338ec2df59594"><enum>(ii)</enum><text>in a county
covered by a declaration by the Secretary of a natural disaster for production
losses due to a freeze or frost.</text>
</clause></subparagraph><subparagraph id="id3ae862e91b884277b8ccea81b8e5ac54"><enum>(B)</enum><header>Assistance</header><text>The
Secretary shall make assistance available under subparagraph (A) in an amount
equivalent to assistance available under paragraph (1), less any fees not
previously paid under paragraph
(2).</text>
</subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="id43A91AC2917A4CDAB6332C2623CFF227"><enum>(b)</enum><header display-inline="yes-display-inline">Termination date</header>
<paragraph commented="no" display-inline="no-display-inline" id="id39B7940F71FC430BB0E33003C7F4DB11"><enum>(1)</enum><header display-inline="yes-display-inline">In general</header><text display-inline="yes-display-inline">Effective October 1, 2017, subsection (a)
and the amendments made by subsection (a) (other than the amendments made by
clauses (i)(I) and (ii) of subsection (a)(1)(B)) are repealed</text>
</paragraph><paragraph commented="no" display-inline="no-display-inline" id="id97F63F280C5542D2A92C9DE3703EDB77"><enum>(2)</enum><header display-inline="yes-display-inline">Administration</header><text display-inline="yes-display-inline">Effective October 1, 2017, section 196 of
the Federal Agriculture Improvement and Reform Act of 1996 (<external-xref legal-doc="usc" parsable-cite="usc/7/7333">7 U.S.C. 7333</external-xref>)
shall be applied and administered as if subsection (a) and the amendments made
by subsection (a) (other than the amendments made by clauses (i)(I) and (ii) of
subsection (a)(1)(B)) had not been enacted.</text>
</paragraph></subsection></section><section id="id358944E123A342CD843198EED7AB0A01"><enum>204.</enum><header>Exemption of
agriculture, nutrition, and forestry from BCA sequestration</header><text display-inline="no-display-inline">Section 251A(6) of the Balanced Budget and
Emergency Deficit Control Act of 1985 (<external-xref legal-doc="usc" parsable-cite="usc/2/901a">2 U.S.C. 901a(6)</external-xref>), as redesignated by
section 101 of this Act, is amended—</text>
<paragraph id="id01D31C58ED49482FB302BFD0CCF5BCDA"><enum>(1)</enum><text display-inline="yes-display-inline">by striking <quote>On the date</quote> and
inserting the following:</text>
<quoted-block display-inline="no-display-inline" id="idFF0DDC5A82F64809996194CC2B194D8C" style="OLC">
<subparagraph id="id3A4D517C7FAB40D4AFB2220C332C68FE"><enum>(A)</enum><header>In
general</header><text display-inline="yes-display-inline">On the
date</text>
</subparagraph><after-quoted-block>;</after-quoted-block></quoted-block>
</paragraph><paragraph id="id4CE3B557DD5141CFAEC1ADD50B33EF54"><enum>(2)</enum><text display-inline="yes-display-inline">in subparagraph (A), as so designated, in
the second sentence, by inserting <quote>subparagraph (B) of this paragraph
and</quote> after <quote>the exemptions specified in</quote>; and</text>
</paragraph><paragraph id="idC9F27FE5A545443C80BAA81161EAE770"><enum>(3)</enum><text display-inline="yes-display-inline">by adding at the end the following:</text>
<quoted-block display-inline="no-display-inline" id="idD0DC9A01549F46909FD019FC94A6C437" style="OLC">
<subparagraph id="id70AAB12B7D7D4AEF88300DA9256F56FD"><enum>(B)</enum><header>Exemption of
agriculture, nutrition, and forestry</header><text>The following shall be
exempt from reduction under any order issued pursuant to this paragraph:</text>
<clause id="id377F9D63310B48F9A461923CDCDB12EE"><enum>(i)</enum><text>All programs,
projects, and activities of the Commodity Credit Corporation.</text>
</clause><clause id="id651CDB3ABDAD4970BBEFB1AFCA5C0816"><enum>(ii)</enum><text>All programs,
projects, and activities of the Federal Crop Insurance Corporation.</text>
</clause><clause id="idC0B51A7647754D778A154138A78E5192"><enum>(iii)</enum><text>All programs,
projects, and activities carried out under section 32 of the Act of August 24,
1935 (<external-xref legal-doc="usc" parsable-cite="usc/7/612c">7 U.S.C. 612c</external-xref>).</text>
</clause><clause id="id6A986BD4B59A4DF6B38303D45B0ECCC3"><enum>(iv)</enum><text>All other direct
spending accounts of the Department of
Agriculture.</text>
</clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></section><section id="id0315170A806D4F6A9B0D7CAF83A99D41"><enum>205.</enum><header>Effective
date</header><text display-inline="no-display-inline">Except as otherwise
provided in this title, this title and the amendments made by this title take
effect on the date of enactment of, and as if included in, the American
Taxpayer Relief Act of 2012 (<external-xref legal-doc="public-law" parsable-cite="pl/112/240">Public Law 112–240</external-xref>; 126 Stat. 2313).</text>
</section><enum>III</enum><header>Revenue
provisions</header>
<section id="idBF99EA9693474B439A53BBD79A920BD4"><enum>301.</enum><header>Reference</header><text display-inline="no-display-inline">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>
</section><section id="idA01588A5F663444B8D5725C95DD61604"><enum>302.</enum><header>Fair share tax
on high-income taxpayers</header>
<subsection id="ID471f4f9c7ce444c6bdafa3f70c8957e3"><enum>(a)</enum><header>In
general</header><text>Subchapter A of chapter 1 is amended by adding at the end
the following new part:</text>
<quoted-block display-inline="no-display-inline" id="id28F15319176D4FB1AB1024B0667191D1" style="OLC">
<part id="id52F739CDD1254829A7C4FDBA34D0A9E1"><enum>VIII</enum><header>Fair share tax
on high-income taxpayers</header>
<toc>
<toc-entry idref="id769FF3336EE94D5CB6DC7DB75DBBD233" level="section">Sec. 59B. Fair share tax.</toc-entry>
</toc>
<section id="id769FF3336EE94D5CB6DC7DB75DBBD233"><enum>59B.<?LEXA-Enum 59B.?></enum><header>Fair share tax</header>
<subsection id="id61BAD049439C44B4AD36D7515F056795"><enum>(a)</enum><header>General
rule</header>
<paragraph id="idFF5D2371F8E344378DA1C36A849945A0"><enum>(1)</enum><header>Phase-in of
tax</header><text>In the case of any high-income taxpayer, there is hereby
imposed for a taxable year (in addition to any other tax imposed by this
subtitle) a tax equal to the product of—</text>
<subparagraph id="idFDCE8D7D745242E388B7392B4D56E924"><enum>(A)</enum><text>the amount
determined under paragraph (2), and</text>
</subparagraph><subparagraph id="id9E02CFF4C6C241B1BA4409E3EE558006"><enum>(B)</enum><text>a fraction (not
to exceed 1)—</text>
<clause id="id1794986A9F2746968116CD93D1E84DC2"><enum>(i)</enum><text>the numerator of
which is the excess of—</text>
<subclause id="id28D87A9013DD4722A1C1EF144578FBB3"><enum>(I)</enum><text>the taxpayer's
adjusted gross income, over</text>
</subclause><subclause id="id6D5B155F69D04E4FA82D8521E316C84F"><enum>(II)</enum><text>the dollar
amount in effect under subsection (c)(1), and</text>
</subclause></clause><clause id="idAB0ADE8EF6304AD9958A2DEF99533296"><enum>(ii)</enum><text>the denominator
of which is $4,000,000 ($2,000,000 in the case of a married individual who
files a separate return).</text>
</clause></subparagraph></paragraph><paragraph id="id2BE6F98D92A94AA68E2FCC064DD5E88A"><enum>(2)</enum><header>Amount of
tax</header><text>The amount of tax determined under this paragraph is an
amount equal to the excess (if any) of—</text>
<subparagraph id="id332A6913BADF48F6BE4D5959EE7392BC"><enum>(A)</enum><text>the tentative
fair share tax for the taxable year, over</text>
</subparagraph><subparagraph id="id46536D3AF7D1429E94DDA13646557E79"><enum>(B)</enum><text>the excess
of—</text>
<clause id="id29BDE53EB97A4D24BDBCB9513C0FC6A6"><enum>(i)</enum><text>the sum
of—</text>
<subclause id="id42879461F5CE4CE1B6825C2C97A2AF66"><enum>(I)</enum><text>the regular tax
liability (as defined in section 26(b)) for the taxable year, determined
without regard to any tax liability determined under this section,</text>
</subclause><subclause id="idA603AE8697FB4868930030B7DD24084A"><enum>(II)</enum><text>the tax imposed
by section 55 for the taxable year, plus</text>
</subclause><subclause id="idD7F9BF72579A45D9A24DAAAA00D1057C"><enum>(III)</enum><text>the payroll tax
for the taxable year, over</text>
</subclause></clause><clause id="id08CBA04DC3A548E6BDBE94C81E05163D"><enum>(ii)</enum><text>the credits
allowable under part IV of subchapter A (other than sections 27(a), 31, and
34).</text>
</clause></subparagraph></paragraph></subsection><subsection id="idE57E46EC06E14CEDA08E62CF1B490F39"><enum>(b)</enum><header>Tentative fair
share tax</header><text>For purposes of this section—</text>
<paragraph id="idF516F4D1420D46C69187FAA5FC9370E1"><enum>(1)</enum><header>In
general</header><text>The tentative fair share tax for the taxable year is 30
percent of the excess of—</text>
<subparagraph id="idA1820FD499B241E7B68EECC0B9C48AAA"><enum>(A)</enum><text>the adjusted
gross income of the taxpayer, over</text>
</subparagraph><subparagraph id="id96EF7417666E4763B86E7BF0F72578BD"><enum>(B)</enum><text>the modified
charitable contribution deduction for the taxable year.</text>
</subparagraph></paragraph><paragraph id="id72B669B1E81A4D7BB454311EBFE35640"><enum>(2)</enum><header>Modified
charitable contribution deduction</header><text>For purposes of paragraph
(1)—</text>
<subparagraph id="idA7E0623A2F6248E6955C9039D2490FD0"><enum>(A)</enum><header>In
general</header><text>The modified charitable contribution deduction for any
taxable year is an amount equal to the amount which bears the same ratio to the
deduction allowable under section 170 (section 642(c) in the case of a trust or
estate) for such taxable year as—</text>
<clause id="id09C282E720854724AB6AD18036C85E58"><enum>(i)</enum><text>the amount of
itemized deductions allowable under the regular tax (as defined in section 55)
for such taxable year, determined after the application of section 68, bears
to</text>
</clause><clause id="idEFD53F3D7DD7455DA3FFBC22F720C204"><enum>(ii)</enum><text>such amount,
determined before the application of section 68.</text>
</clause></subparagraph><subparagraph id="id32A6B7194658493AA0F5DBA8151D968B"><enum>(B)</enum><header>Taxpayer must
itemize</header><text>In the case of any individual who does not elect to
itemize deductions for the taxable year, the modified charitable contribution
deduction shall be zero.</text>
</subparagraph></paragraph></subsection><subsection id="idF6366F4AAA144AE3B9B36065FFA4DDFA"><enum>(c)</enum><header>High-Income
taxpayer</header><text>For purposes of this section—</text>
<paragraph id="idA865BD7E47DC49038DD83CC0227D6289"><enum>(1)</enum><header>In
general</header><text>The term <term>high-income taxpayer</term> means, with
respect to any taxable year, any taxpayer (other than a corporation) with an
adjusted gross income for such taxable year in excess of $1,000,000 (50 percent
of such amount in the case of a married individual who files a separate
return).</text>
</paragraph><paragraph id="id4E74A13C415446869B152F87D6158F22"><enum>(2)</enum><header>Inflation
adjustment</header>
<subparagraph id="ID9f20a6d599d747f79c06ab5437f64b42"><enum>(A)</enum><header>In
general</header><text>In the case of a taxable year beginning after 2013, the
$1,000,000 amount under paragraph (1) shall be increased by an amount equal
to—</text>
<clause id="ID9f2d4a37624c40fab5b1ec09249a800c"><enum>(i)</enum><text>such dollar
amount, multiplied by</text>
</clause><clause id="ID5f1194ed00474951baade0befa5a6a92"><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 2012</quote> for <quote>calendar year 1992</quote> in
subparagraph (B) thereof.</text>
</clause></subparagraph><subparagraph id="ID84a4d142d70845b281289e53b3894b52"><enum>(B)</enum><header>Rounding</header><text>If
any amount as adjusted under subparagraph (A) is not a multiple of $10,000,
such amount shall be rounded to the next lowest multiple of $10,000.</text>
</subparagraph></paragraph></subsection><subsection id="id583E38523AC1430C93E97150A2C3F7BF"><enum>(d)</enum><header>Payroll
tax</header><text>For purposes of this section, the payroll tax for any taxable
year is an amount equal to the excess of—</text>
<paragraph id="idF6A3FDE92418419EA2151EE1461A9847"><enum>(1)</enum><text>the taxes imposed
on the taxpayer under sections 1401, 1411, 3101, 3201, and 3211(a) (to the
extent such tax is attributable to the rate of tax in effect under section
3101) with respect to such taxable year or wages or compensation received
during such taxable year, over</text>
</paragraph><paragraph id="id2FB04995F68B462B9BD9CB355CB60E63"><enum>(2)</enum><text>the deduction
allowable under section 164(f) for such taxable year.</text>
</paragraph></subsection><subsection id="id857955860220407A810BBE146622B997"><enum>(e)</enum><header>Special rule
for estates and trusts</header><text>For purposes of this section, in the case
of an estate or trust, adjusted gross income shall be computed in the manner
described in section 67(e).</text>
</subsection><subsection commented="no" id="IDc88d296dce014c7e83446cd26faeb1d1"><enum>(f)</enum><header>Not treated as
tax imposed by this chapter for certain purposes</header><text>The tax imposed
under this section shall not be treated as tax imposed by this chapter for
purposes of determining the amount of any credit under this chapter (other than
the credit allowed under section 27(a)) or for purposes of section
55.</text>
</subsection></section></part><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="idA8E4A587BBA045998A4468D5E2E9A61E"><enum>(b)</enum><header>Clerical
amendment</header><text>The table of parts for subchapter A of chapter 1 is
amended by adding at the end the following new item:</text>
<quoted-block id="ida5a95c9a-9bc6-4fee-8389-a66fdd660686" style="OLC">
<toc>
<toc-entry idref="id52F739CDD1254829A7C4FDBA34D0A9E1" level="part">Part VIII—Fair share tax on high-Income
taxpayers</toc-entry>
</toc>
<after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection commented="no" display-inline="no-display-inline" id="id1A85806DDA7A466BA8007BB2EED1E8A0"><enum>(c)</enum><header>Effective
date</header><text>The amendments made by this section shall apply to taxable
years beginning after December 31, 2013.</text>
</subsection></section><section id="H8C1E342375F24E50A0B7E740050759B8"><enum>303.</enum><header>Denial of
deduction for outsourcing expenses</header>
<subsection id="H0C020B47407A438CA05EB13328EC0947"><enum>(a)</enum><header>In
general</header><text display-inline="yes-display-inline">Part IX of subchapter
B of chapter 1 is amended by adding at the end the following new
section:</text>
<quoted-block display-inline="no-display-inline" id="H68A03A39A83544DBA2B2B84235B285D0" style="OLC">
<section id="HCC58C51D9BEF492C9FBD46ECBC426426"><enum>280I.</enum><header>Outsourcing
expenses</header>
<subsection id="H357E2CE9F96F44E395A1D7E8FCA035E9"><enum>(a)</enum><header>In
general</header><text display-inline="yes-display-inline">No deduction
otherwise allowable under this chapter shall be allowed for any specified
outsourcing expense.</text>
</subsection><subsection id="H506D2BD99B8F44DA889D0C09A2CFA036"><enum>(b)</enum><header>Specified
outsourcing expense</header><text>For purposes of this section—</text>
<paragraph id="HEEB51BEC4D95443889276DBEA25FBEB7"><enum>(1)</enum><header>In
general</header><text>The term <quote>specified outsourcing expense</quote>
means—</text>
<subparagraph id="HE9C11F585C7342FA80DFB1D633274141"><enum>(A)</enum><text>any eligible
expense paid or incurred by the taxpayer in connection with the elimination of
any business unit of the taxpayer (or of any member of any expanded affiliated
group in which the taxpayer is also a member) located within the United States,
and</text>
</subparagraph><subparagraph id="H8C625CC45B9F4B3DBA2EFB44370FA781"><enum>(B)</enum><text>any eligible
expense paid or incurred by the taxpayer in connection with the establishment
of any business unit of the taxpayer (or of any member of any expanded
affiliated group in which the taxpayer is also a member) located outside the
United States,</text>
</subparagraph><continuation-text continuation-text-level="paragraph">if such
establishment constitutes the relocation of the business unit so eliminated.
For purposes of the preceding sentence, a relocation shall not be treated as
failing to occur merely because such elimination occurs in a different taxable
year than such establishment.</continuation-text></paragraph><paragraph id="HF49F47FA141F4CA8A671D490E9BF663B"><enum>(2)</enum><header>Eligible
expenses</header><text>The term <quote>eligible expenses</quote> means—</text>
<subparagraph id="H32DB9965EB36489C8712F6F610523601"><enum>(A)</enum><text>any amount for
which a deduction is allowed to the taxpayer under section 162, and</text>
</subparagraph><subparagraph id="H9C0668C5304A4503A2CB9CA89F142B73"><enum>(B)</enum><text display-inline="yes-display-inline">permit and license fees, lease brokerage
fees, equipment installation costs, and, to the extent provided by the
Secretary, other similar expenses.</text>
</subparagraph><continuation-text continuation-text-level="paragraph">Such term
does not include any compensation which is paid or incurred in connection with
severance from employment and, to the extent provided by the Secretary, any
similar amount.</continuation-text></paragraph><paragraph id="HC428419C352F4B4BA2F787201F4A9F87"><enum>(3)</enum><header>Business
unit</header><text>The term <quote>business unit</quote> means—</text>
<subparagraph id="H6BEC277C26D34AEEBEDA16BA44086D6E"><enum>(A)</enum><text>any trade or
business, and</text>
</subparagraph><subparagraph id="H0569AAB940834B35A6E9A961F97B392F"><enum>(B)</enum><text>any line of
business, or functional unit, which is part of any trade or business.</text>
</subparagraph></paragraph><paragraph id="H5B598E35B8F84FEEB440BCC12D577A52"><enum>(4)</enum><header>Expanded
affiliated group</header><text display-inline="yes-display-inline">The term
<quote>expanded affiliated group</quote> means an affiliated group as defined
in section 1504(a), determined without regard to section 1504(b)(3) and by
substituting <quote>more than 50 percent</quote> for <quote>at least 80
percent</quote> each place it appears in section 1504(a). 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 paragraph).</text>
</paragraph><paragraph id="H8188452478724DE4A55B1955C31A017D"><enum>(5)</enum><header>Operating
expenses not taken into account</header><text>Any amount paid or incurred in
connection with the on-going operation of a business unit shall not be treated
as an amount paid or incurred in connection with the establishment or
elimination of such business unit.</text>
</paragraph></subsection><subsection id="H57655949E61A487497240A80278F48FC"><enum>(c)</enum><header>Special
rules</header>
<paragraph id="H2EC5178548A940598812A9DC305D2833"><enum>(1)</enum><header>Application to
deductions for depreciation and amortization</header><text>In the case of any
portion of a specified outsourcing expense which is not deductible in the
taxable year in which paid or incurred, such portion shall neither be
chargeable to capital account nor amortizable.</text>
</paragraph><paragraph commented="no" id="H04707C9DDC5B4943B97D81C79C9DA67E"><enum>(2)</enum><header>Possessions
treated as part of the United States</header><text display-inline="yes-display-inline">For purposes of this section, the term
<quote>United States</quote> shall be treated as including each possession of
the United States (including the Commonwealth of Puerto Rico and the
Commonwealth of the Northern Mariana Islands).</text>
</paragraph></subsection><subsection id="H9D2287B323F94748B7CD9DD1C4AF3EDF"><enum>(d)</enum><header>Regulations</header><text>The
Secretary shall prescribe such regulations or other guidance as may be
necessary or appropriate to carry out the purposes of this section, including
regulations which provide (or create a rebuttable presumption) that certain
establishments of business units outside the United States will be treated as
relocations (based on timing or such other factors as the Secretary may
provide) of business units eliminated within the United
States.</text>
</subsection></section><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="H7BC2D5FFFB6B4D03B8618E991BCBCC5B"><enum>(b)</enum><header>Limitation on
subpart F income of controlled foreign corporations determined without regard
to specified outsourcing expenses</header><text>Subsection (c) of section 952
is amended by adding at the end the following new paragraph:</text>
<quoted-block display-inline="no-display-inline" id="H49B3A1514F4E4DE9809FF30C79B6A961" style="OLC">
<paragraph id="H587E72F1CF73410E91B752ACEF869926"><enum>(4)</enum><header>Earnings and
profits determined without regard to specified outsourcing
expenses</header><text display-inline="yes-display-inline">For purposes of this
subsection, earnings and profits of any controlled foreign corporation shall be
determined without regard to any specified outsourcing expense (as defined in
section
280I(b)).</text>
</paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="H575BB534312D457E96BA86EC06E7BF49"><enum>(c)</enum><header>Clerical
amendment</header><text display-inline="yes-display-inline">The table of
sections for part IX of subchapter B of chapter 1 is amended by adding at the
end the following new item:</text>
<quoted-block display-inline="no-display-inline" id="HABF15403B21E4E39B64B35CB2E38023C" style="OLC">
<toc container-level="quoted-block-container" idref="H68A03A39A83544DBA2B2B84235B285D0" lowest-bolded-level="division-lowest-bolded" lowest-level="section" quoted-block="no-quoted-block" regeneration="yes-regeneration">
<toc-entry idref="HCC58C51D9BEF492C9FBD46ECBC426426" level="section">Sec. 280I. Outsourcing
expenses.</toc-entry>
</toc>
<after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection commented="no" display-inline="no-display-inline" id="HADF51C5A6D3445529502F4B5090E912B"><enum>(d)</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="id033B11F56402470184F44B519F37952E"><enum>304.</enum><header>Modifications
to the tax on petroleum</header>
<subsection id="H26B1F727B07C41AAB03F549AA0B0BA44"><enum>(a)</enum><header>Definition of
crude oil</header><text display-inline="yes-display-inline">Paragraph (1) of
section 4612(a) is amended to read as follows:</text>
<quoted-block display-inline="no-display-inline" id="idE6C3D095C6B6487C9D2B8EAAA1FC5803" style="OLC">
<paragraph id="idF63A152DC36E4FE7A71B929BD5C9A4E7"><enum>(1)</enum><header>Crude
oil</header><text display-inline="yes-display-inline">The term <term>crude
oil</term> includes crude oil condensates, natural gasoline, any bitumen or
bituminous mixture, and any oil derived from a bitumen or bituminous
mixture.</text>
</paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection commented="no" id="idC9CF72811C224E909B13C7AF831000FC"><enum>(b)</enum><header>Removing
restrictions relating to oil wells and extraction methods</header><text display-inline="yes-display-inline">Paragraph (2) of section 4612(a) is amended
by striking <quote>from a well located</quote>.</text>
</subsection><subsection id="id27816433F3854D78AAA6BE758A190DDE"><enum>(c)</enum><header>Clerical
amendment</header><text display-inline="yes-display-inline">Subclause (I) of
section 4612(e)(2)(B)(ii) is amended by striking <quote>tranferred</quote> and
inserting <quote>transferred</quote>.</text>
</subsection><subsection commented="no" display-inline="no-display-inline" id="HCAC58773C1A945E7B49EC9BEDC783F1C"><enum>(d)</enum><header>Effective
date</header><text>The amendments made by subsections (a) and (b) shall apply
to oil and petroleum products received or entered during calendar quarters
beginning more than 60 days after the date of the enactment of this Act.</text>
</subsection></section>
February 26, 2013
Read twice and placed on the calendar pursuant to the order
of February 14, 2013