Public Law 114–74: To amend the Internal Revenue Code of 1986 to provide for a right to an administrative appeal relating to adverse determinations of tax-exempt status of certain organizations. Public Law74 Public Law 114–74129 Stat. 584 2015-11-02 2015-11-02 United States Government Publishing OfficeNational Archives and Records AdministrationOffice of the Federal Registertext/xmlENPursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. GPO Locator to USLM Converter 4.15.31;Stage2.202507022026-01-02 114public ?583PUBLIC LAW 114–74—NOV. 2, 2015 BIPARTISAN BUDGET ACT OF 2015 129 STAT. 584 Public Law114–74 114th Congress
An Act To amend the Internal Revenue Code of 1986 to provide for a right to an administrative appeal relating to adverse determinations of tax-exempt status of certain organizations.

Nov. 2, 2015

[H.R. 1314]

   Be it enacted by the Senate and House of Representa­tives of the United States of America in Congress assembled,

Bipartisan Budget Act

of 2015.
SECTION 1. SHORT TITLE; TABLE OF CONTENTS.(a)

26 USC 1 note.

Short Title.—This Act may be cited as the “Bipartisan Budget Act of 2015”. (b) Table of Contents.—The table of contents of this Act is as follows: Sec. 1.  TITLE I— Sec. 101.  Sec. 102.  TITLE II— Sec. 201.  TITLE III— Sec. 301.  TITLE IV— Sec. 401.  Sec. 402.  Sec. 403.  Sec. 404.  TITLE V— Sec. 501.  Sec. 502.  Sec. 503.  Sec. 504.  TITLE VI— Sec. 601.  Sec. 602.  Sec. 603.  Sec. 604.  TITLE VII— Sec. 701.  Sec. 702.  Sec. 703.  TITLE VIII— Sec. 801.  Subtitle A— Sec. 811.  Sec. 812.  Sec. 813.  Sec. 814.  Sec. 815.  Subtitle B— Sec. 821.  Sec. 822.  Sec. 823.  Sec. 824.  Sec. 825.  Sec. 826.  Subtitle C— Sec. 831.  Sec. 832.  Sec. 833.  Sec. 834.  Subtitle D— Sec. 841.  Sec. 842.  Sec. 843.  Sec. 844.  Sec. 845.  Sec. 846.  TITLE IX— Sec. 901.  Sec. 902.  TITLE X— Sec. 1001.  Sec. 1002.  Sec. 1003.  Sec. 1004.  Sec. 1005.  Sec. 1006.  Sec. 1007.  Sec. 1008.  TITLE XI— Sec. 1101.  Sec. 1102.  TITLE XII— Sec. 1201. 
<num value="I">TITLE I—</num><heading>BUDGET ENFORCEMENT</heading> <section id="d198968e491" identifier="/us/pl/114/74/tI/s101" style="-uslm-lc:I658143"><num class="fontsize12" value="101">SEC. 101. </num><heading>AMENDMENTS TO THE BALANCED BUDGET AND EMERGENCY DEFICIT CONTROL ACT OF 1985.</heading><subsection class="firstIndent0 fontsize10" id="y3504ea92-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tI/s101/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10"><inline class="smallCaps">Revised Discretionary Spending Limits</inline>.—</heading><content>Section 251(c) of the Balanced Budget and Emergency Deficit Control Act of 1985 (<ref href="/us/usc/t2/s901/c">2 U.S.C. 901(c)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> paragraphs (3) and (4) and <amendingAction type="insert">inserting</amendingAction> the following:<quotedContent><paragraph class="fontsize10" id="y350511a3-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><chapeau>for fiscal year 2016—</chapeau><subparagraph class="fontsize10" id="y350511a4-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>for the revised security category, $548,091,000,000 in new budget authority; and</content></subparagraph> <subparagraph class="fontsize10" id="y350511a5-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>for the revised nonsecurity category $518,491,000,000 in new budget authority;<page identifier="/us/stat/129/586">129 STAT. 586</page></content></subparagraph> </paragraph> <paragraph class="fontsize10" id="y350511a6-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><chapeau>for fiscal year 2017—</chapeau><subparagraph class="fontsize10" id="y350511a7-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>for the revised security category, $551,068,000,000 in new budget authority; and</content></subparagraph> <subparagraph class="fontsize10" id="y350511a8-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>for the revised nonsecurity category, $518,531,000,000 in new budget authority;”</content></subparagraph> </paragraph> </quotedContent>.</content></subsection> <subsection class="firstIndent0 fontsize10" id="y350511a9-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tI/s101/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><inline class="smallCaps">Direct Spending Adjustments for Fiscal Years 2016 and 2017</inline>.—</heading><chapeau>Section 251A of the Balanced Budget and Emergency Deficit Control Act of 1985 (<ref href="/us/usc/t2/s901a">2 U.S.C. 901a</ref>), <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="y350511aa-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tI/s101/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in paragraph (5)(B), by <amendingAction type="delete">striking</amendingAction> “<quotedText>paragraph (10)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>paragraphs (10) and (11)</quotedText>”; and</content></paragraph> <paragraph class="fontsize10" id="y350511ab-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tI/s101/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><paragraph class="indentUp0 fontsize10" id="y350538bc-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="11">“(11) </num><heading class="fontsize10"><inline class="smallCaps">Implementing direct spending reductions for fiscal years 2016 and 2017</inline>.—</heading><subparagraph class="inline" id="y350538bd-e844-11f0-a1e4-69761a48a15a"><num value="A">(A) </num><content>OMB shall make the calculations necessary to implement the direct spending reductions calculated pursuant to paragraphs (3) and (4) without regard to the amendment made to section 251(c) revising the discretionary spending limits for fiscal years 2016 and 2017 by the Bipartisan Budget Act of 2015.</content></subparagraph> <subparagraph class="indentUp0 fontsize10" id="y350538be-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>Paragraph (5)(B) shall not be implemented for fiscal years 2016 and 2017.”</content></subparagraph> </paragraph> </quotedContent>.</content></paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="y350538bf-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tI/s101/c" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10"><inline class="smallCaps">Extension of Direct Spending Reductions for Fiscal Year 2025</inline>.—</heading><chapeau>Section 251A(6) of the Balanced Budget and Emergency Deficit Control Act of 1985 (<ref href="/us/usc/t2/s901a/6">2 U.S.C. 901a(6)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="y350538c0-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tI/s101/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in subparagraph (B), in the matter preceding clause (i), by <amendingAction type="delete">striking</amendingAction> “<quotedText>and for fiscal year 2024</quotedText>” and by <amendingAction type="insert">inserting</amendingAction> “<quotedText>for fiscal year 2024, and for fiscal year 2025</quotedText>”;</content></paragraph> <paragraph class="fontsize10" id="y350538c1-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tI/s101/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="delete">striking</amendingAction> subparagraph (C) and <amendingAction type="redesignate">redesignating</amendingAction> subparagraph (D) as subparagraph (C); and</content></paragraph> <paragraph class="fontsize10" id="y350538c2-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tI/s101/c/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>in subparagraph (C) (as so redesignated), by <amendingAction type="delete">striking</amendingAction> “<quotedText>fiscal year 2024</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>fiscal year 2025</quotedText>”.</content></paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="y350538c3-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tI/s101/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10"><inline class="smallCaps">Overseas Contingency Operations Amounts</inline>.—</heading><chapeau>In fiscal years 2016 and 2017, the adjustments under section 251(b)(2)(A) of the Balanced Budget and Emergency Deficit Control Act of 1985 (<ref href="/us/usc/t2/s901/b/2/A">2 U.S.C. 901(b)(2)(A)</ref>) for Overseas Contingency Operations/Global War on Terrorism appropriations will be as follows:</chapeau><paragraph class="fontsize10" id="y350538c4-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tI/s101/d/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><chapeau>For budget function 150—</chapeau><subparagraph class="fontsize10" id="y350538c5-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tI/s101/d/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>for fiscal year 2016, $14,895,000,000; and</content></subparagraph> <subparagraph class="fontsize10" id="y350538c6-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tI/s101/d/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>for fiscal year 2017, $14,895,000,000.</content></subparagraph> </paragraph> <paragraph class="fontsize10" id="y350538c7-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tI/s101/d/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><chapeau>For budget function 050—</chapeau><subparagraph class="fontsize10" id="y350538c8-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tI/s101/d/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>for fiscal year 2016, $58,798,000,000; and</content></subparagraph> <subparagraph class="fontsize10" id="y350538c9-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tI/s101/d/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>for fiscal year 2017, $58,798,000,000.</content></subparagraph> </paragraph> <continuation class="fontsize10" id="x350538ca-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120">This subsection shall not affect the applicability of section 251(b)(2)(A) of the Balanced Budget and Emergency Deficit Control Act of 1985.</continuation></subsection> </section> <section id="d198968e707" identifier="/us/pl/114/74/tI/s102" style="-uslm-lc:I658143"><num class="fontsize12" value="102">SEC. 102. </num><heading>AUTHORITY FOR FISCAL YEAR 2017 BUDGET RESOLUTION IN THE SENATE.</heading><subsection class="firstIndent0 fontsize10" id="y3505fc1b-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tI/s102/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3506232c-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Applicability.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Fiscal Year 2017</inline>.—</heading><content>For the purpose of enforcing the Congressional Budget Act of 1974, after April 15, 2016, and enforcing budgetary points of order in prior concurrent resolutions on the budget, the allocations, aggregates, and levels provided for in subsection (b) shall apply in the Senate in the same manner as for a concurrent resolution on the budget for fiscal year 2017 with appropriate budgetary levels for fiscal years 2018 through 2026.<page identifier="/us/stat/129/587">129 STAT. 587</page></content></subsection> <subsection class="firstIndent0 fontsize10" id="y3506232d-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tI/s102/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3506232e-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Deadlines.</p><p class="leftAlign firstIndent0 fontsize8" id="x3506232f-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Time period.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Committee Allocations, Aggregates, and Levels</inline>.—</heading><chapeau>After April 15, 2016, but not later than May 15, 2016, the Chairman of the Committee on the Budget of the Senate shall file—</chapeau><paragraph class="fontsize10" id="y35062330-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tI/s102/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>for the Committee on Appropriations, committee allocations for fiscal year 2017 consistent with discretionary spending limits set forth in section 251(c)(4) of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended by this Act, for the purpose of enforcing section 302 of the Congressional Budget Act of 1974;</content></paragraph> <paragraph class="fontsize10" id="y35062331-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tI/s102/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>for all committees other than the Committee on Appropriations, committee allocations for fiscal years 2017, 2017 through 2021, and 2017 through 2026 consistent with the most recent baseline of the Congressional Budget Office, as adjusted for the budgetary effects of any provision of law enacted during the period beginning on the date such baseline is issued and ending on the date of submission of such statement, for the purpose of enforcing section 302 of the Congressional Budget Act of 1974;</content></paragraph> <paragraph class="fontsize10" id="y35062332-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tI/s102/b/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>aggregate spending levels for fiscal year 2017 in accordance with the allocations established under paragraphs (1) and (2), for the purpose of enforcing section 311 of the Congressional Budget Act of 1974;</content></paragraph> <paragraph class="fontsize10" id="y35062333-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tI/s102/b/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><content>aggregate revenue levels for fiscal years 2017, 2017 through 2021, and 2017 through 2026 consistent with the most recent baseline of the Congressional Budget Office, as adjusted for the budgetary effects of any provision of law enacted during the period beginning on the date such baseline is issued and ending on the date of submission of such statement, for the purpose of enforcing section 311 of the Congressional Budget Act of 1974; and</content></paragraph> <paragraph class="fontsize10" id="y35062334-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tI/s102/b/5" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><content>levels of Social Security revenues and outlays for fiscal years 2017, 2017 through 2021, and 2017 through 2026 consistent with the most recent baseline of the Congressional Budget Office, as adjusted for the budgetary effects of any provision of law enacted during the period beginning on the date such baseline is issued and ending on the date of submission of such statement, for the purpose of enforcing sections 302 and 311 of the Congressional Budget Act of 1974.</content></paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="y35062335-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tI/s102/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10"><inline class="smallCaps">Additional Matter</inline>.—</heading><content>The filing referred to in subsection (b) may also include for fiscal year 2017 the matter contained in subtitles A and B of title IV of S. Con. Res. 11 (114th Congress) updated by 1 fiscal year.</content></subsection> <subsection class="firstIndent0 fontsize10" id="y35062336-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tI/s102/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10"><inline class="smallCaps">Expiration</inline>.—</heading><content>This section shall expire if a concurrent resolution on the budget for fiscal year 2017 is agreed to by the Senate and the House of Representatives pursuant to section 301 of the Congressional Budget Act of 1974.</content></subsection> </section> <num value="II">TITLE II—</num><heading>AGRICULTURE</heading> <section id="d198968e791" identifier="/us/pl/114/74/tII/s201" role="instruction" style="-uslm-lc:I658143"><num class="fontsize12" value="201">SEC. 201. </num><heading>STANDARD REINSURANCE AGREEMENT.</heading><chapeau class="indentUp0 firstIndent0 fontsize10" id="x35064a47-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120">  Section 508(k)(8) of the Federal Crop Insurance Act (<ref href="/us/usc/t7/s1508/k/8">7 U.S.C. 1508(k)(8)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="y35064a48-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tII/s201/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in subparagraph (A), in the matter preceding clause (i), by <amendingAction type="delete">striking</amendingAction> “<quotedText>may renegotiate</quotedText>” and all that follows through <page identifier="/us/stat/129/588">129 STAT. 588</page> the end of clause (ii) and <amendingAction type="insert">inserting</amendingAction> the following: <quotedContent>“shall renegotiate the financial terms and conditions of each Standard Reinsurance Agreement—<clause class="indentUp2 fontsize10" id="y35067159-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3506715a-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Deadline.</p></sidenote><content>not later than December 31, 2016; and</content></clause> <clause class="indentUp2 fontsize10" id="y3506715b-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>not less than once during each period of 5 reinsurance years thereafter.”</content></clause> </quotedContent>; and</content></paragraph> <paragraph class="fontsize10" id="y3506715c-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tII/s201/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="delete">striking</amendingAction> subparagraph (E) and <amendingAction type="insert">inserting</amendingAction> the following:<quotedContent><subparagraph class="fontsize10" id="y3506986d-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">“(E) </num><heading class="fontsize10"><inline class="smallCaps">Cap on overall rate of return</inline>.—</heading><content>Notwithstanding subparagraph (F), the Board shall ensure that the Standard Reinsurance Agreement renegotiated under subparagraph (A)(i) establishes a target rate of return for the approved insurance providers, taken as a whole, that does not exceed 8.9 percent of retained premium for each of the 2017 through 2026 reinsurance years.”</content></subparagraph> </quotedContent>.</content></paragraph> </section> <num value="III">TITLE III—</num><heading>COMMERCE</heading> <section id="d198968e865" identifier="/us/pl/114/74/tIII/s301" style="-uslm-lc:I658143"><num class="fontsize12" value="301">SEC. 301. </num><heading>DEBT COLLECTION IMPROVEMENTS.</heading><subsection class="firstIndent0 fontsize10" id="y35070d9e-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIII/s301/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10"><inline class="smallCaps">In General</inline>.—</heading><chapeau>Section 227(b) of the Communications Act of 1934 (<ref href="/us/usc/t47/s227/b">47 U.S.C. 227(b)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="y35070d9f-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIII/s301/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><chapeau>in paragraph (1)—</chapeau><subparagraph class="fontsize10" id="y35070da0-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIII/s301/a/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in subparagraph (A)(iii), by <amendingAction type="insert">inserting</amendingAction> “<quotedText>, unless such call is made solely to collect a debt owed to or guaranteed by the United States</quotedText>” after “<quotedText>charged for the call</quotedText>”; and</content></subparagraph> <subparagraph class="fontsize10" id="y35070da1-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIII/s301/a/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in subparagraph (B), by <amendingAction type="insert">inserting</amendingAction> “<quotedText>, is made solely pursuant to the collection of a debt owed to or guaranteed by the United States,</quotedText>” after “<quotedText>purposes</quotedText>”; and</content></subparagraph> </paragraph> <paragraph class="fontsize10" id="y350734b2-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIII/s301/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><chapeau>in paragraph (2)—</chapeau><subparagraph class="fontsize10" id="y350734b3-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIII/s301/a/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in subparagraph (F), by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end;</content></subparagraph> <subparagraph class="fontsize10" id="y350734b4-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIII/s301/a/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in subparagraph (G), by <amendingAction type="delete">striking</amendingAction> the period at the end and <amendingAction type="insert">inserting</amendingAction> “<quotedText>; and</quotedText>”; and</content></subparagraph> <subparagraph class="fontsize10" id="y350734b5-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIII/s301/a/2/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><subparagraph class="indentUp0 fontsize10" id="y350734b6-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="H">“(H) </num><content>may restrict or limit the number and duration of calls made to a telephone number assigned to a cellular telephone service to collect a debt owed to or guaranteed by the United States.”</content></subparagraph> </quotedContent>.</content></subparagraph> </paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="y350734b7-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIII/s301/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x350734b8-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Consultation.</p><p class="leftAlign firstIndent0 fontsize8" id="x350734b9-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t47/s227">47 USC 227 note</ref>.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Deadline for Regulations</inline>.—</heading><content>Not later than 9 months after the date of enactment of this Act, the Federal Communications Commission, in consultation with the Department of the Treasury, shall prescribe regulations to implement the amendments made by this section.</content></subsection> </section> <num value="IV">TITLE IV—</num><heading>STRATEGIC PETROLEUM RESERVE</heading> <section id="d198968e973" identifier="/us/pl/114/74/tIV/s401" style="-uslm-lc:I658143"><num class="fontsize12" value="401">SEC. 401. </num><heading>STRATEGIC PETROLEUM RESERVE TEST DRAWDOWN AND SALE NOTIFICATION AND DEFINITION CHANGE.</heading><subsection class="firstIndent0 fontsize10" id="y350782da-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIV/s401/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10"><inline class="smallCaps">Notice to Congress</inline>.—</heading><content>Section 161(g) of the Energy Policy and Conservation Act (<ref href="/us/usc/t42/s6241/g">42 U.S.C. 6241(g)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> paragraph (8) and <amendingAction type="insert">inserting</amendingAction> the following:<quotedContent><paragraph class="fontsize10" id="y3507a9eb-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="8">“(8) </num><heading class="fontsize10"><inline class="smallCaps">Notice to congress</inline>.—</heading><subparagraph class="fontsize10" id="y3507a9ec-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3507a9ed-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Deadline.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Prior notice</inline>.—</heading><content>Not less than 14 days before the date on which a test is carried out under this subsection, <page identifier="/us/stat/129/589">129 STAT. 589</page> the Secretary shall notify both Houses of Congress of the test.</content></subparagraph> <subparagraph class="fontsize10" id="y3507a9ee-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3507a9ef-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Determination.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Emergency</inline>.—</heading><content>The prior notice requirement in subparagraph (A) shall not apply if the Secretary determines that an emergency exists which requires a test to be carried out, in which case the Secretary shall notify both Houses of Congress of the test as soon as possible.</content></subparagraph> <subparagraph class="fontsize10" id="y3507a9f0-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10"><inline class="smallCaps">Detailed description</inline>.—</heading><clause class="fontsize10" id="y3507a9f1-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3507d102-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Deadline.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><content>Not later than 180 days after the date on which a test is completed under this subsection, the Secretary shall submit to both Houses of Congress a detailed description of the test.</content></clause> <clause class="fontsize10" id="y3507d103-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><heading class="fontsize10"><inline class="smallCaps">Report</inline>.—</heading><content>A detailed description submitted under clause (i) may be included as part of a report made to the President and Congress under section 165.”</content></clause> </subparagraph> </paragraph> </quotedContent>.</content></subsection> <subsection class="firstIndent0 fontsize10" id="y3507d104-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIV/s401/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><inline class="smallCaps">Definition Change</inline>.—</heading><content>Section 3(8)(C)(iii) of the Energy Policy and Conservation Act (<ref href="/us/usc/t42/s6202/8/C/iii">42 U.S.C. 6202(8)(C)(iii)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>sabotage or an act of God</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>sabotage, an act of terrorism, or an act of God</quotedText>”.</content></subsection> </section> <section id="d198968e1089" identifier="/us/pl/114/74/tIV/s402" style="-uslm-lc:I658143"><num class="fontsize12" value="402">SEC. 402. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3507d105-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Deadline.</p><p class="leftAlign firstIndent0 fontsize8" id="x3507d106-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Strategic review.</p><p class="leftAlign firstIndent0 fontsize8" id="x3507d107-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Plans.</p><p class="leftAlign firstIndent0 fontsize8" id="x3507d108-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Proposed schedule.</p></sidenote><heading>STRATEGIC PETROLEUM RESERVE MISSION READINESS OPTIMIZATION.</heading><chapeau class="indentUp0 firstIndent0 fontsize10" id="x35084639-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120">  Not later than 180 days after the date of enactment of this Act, the Secretary shall—</chapeau><paragraph class="fontsize10" id="y3508463a-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIV/s402/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>complete a long-range strategic review of the Strategic Petroleum Reserve; and</content></paragraph> <paragraph class="fontsize10" id="y3508463b-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIV/s402/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><chapeau>develop and submit to Congress a proposed action plan, including a proposed implementation schedule, that—</chapeau><subparagraph class="fontsize10" id="y3508463c-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIV/s402/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>specifies near- and long-term roles of the Strategic Petroleum Reserve relative to the energy and economic security goals and objectives of the United States;</content></subparagraph> <subparagraph class="fontsize10" id="y3508463d-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIV/s402/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>describes whether existing legal authorities that govern the policies, configuration, and capabilities of the Strategic Petroleum Reserve are adequate to ensure that the Strategic Petroleum Reserve can meet the current and future energy and economic security goals and objectives of the United States;</content></subparagraph> <subparagraph class="fontsize10" id="y3508463e-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIV/s402/2/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><chapeau>identifies the configuration and performance capabilities of the Strategic Petroleum Reserve and recommends an action plan to achieve the optimal—</chapeau><clause class="fontsize10" id="y3508463f-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIV/s402/2/C/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>capacity, location, and composition of petroleum products in the Strategic Petroleum Reserve; and</content></clause> <clause class="fontsize10" id="y35084640-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIV/s402/2/C/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>storage and distributional capabilities; and</content></clause> </subparagraph> <subparagraph class="fontsize10" id="y35084641-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIV/s402/2/D" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">(D) </num><content>estimates the resources required to attain and maintain the long-term sustainability and operational effectiveness of the Strategic Petroleum Reserve.</content></subparagraph> </paragraph> </section> <section id="d198968e1145" identifier="/us/pl/114/74/tIV/s403" style="-uslm-lc:I658143"><num class="fontsize12" value="403">SEC. 403. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x35084642-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t42/s6241">42 USC 6241</ref>.</p></sidenote><heading>STRATEGIC PETROLEUM RESERVE DRAWDOWN AND SALE.</heading><subsection class="firstIndent0 fontsize10" id="y3508e183-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIV/s403/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10"><inline class="smallCaps">Drawdown and Sale</inline>.—</heading><chapeau>Notwithstanding section 161 of the Energy Policy and Conservation Act (<ref href="/us/usc/t42/s6241">42 U.S.C. 6241</ref>), except as provided in subsection (b), the Secretary of Energy shall draw down and sell—</chapeau><paragraph class="fontsize10" id="y35090894-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIV/s403/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>5,000,000 barrels of crude oil from the Strategic Petroleum Reserve during fiscal year 2018;</content></paragraph> <paragraph class="fontsize10" id="y35090895-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIV/s403/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>5,000,000 barrels of crude oil from the Strategic Petroleum Reserve during fiscal year 2019;<page identifier="/us/stat/129/590">129 STAT. 590</page></content></paragraph> <paragraph class="fontsize10" id="y35090896-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIV/s403/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>5,000,000 barrels of crude oil from the Strategic Petroleum Reserve during fiscal year 2020;</content></paragraph> <paragraph class="fontsize10" id="y35090897-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIV/s403/a/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><content>5,000,000 barrels of crude oil from the Strategic Petroleum Reserve during fiscal year 2021;</content></paragraph> <paragraph class="fontsize10" id="y35090898-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIV/s403/a/5" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><content>8,000,000 barrels of crude oil from the Strategic Petroleum Reserve during fiscal year 2022;</content></paragraph> <paragraph class="fontsize10" id="y35090899-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIV/s403/a/6" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">(6) </num><content>10,000,000 barrels of crude oil from the Strategic Petroleum Reserve during fiscal year 2023;</content></paragraph> <paragraph class="fontsize10" id="y3509089a-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIV/s403/a/7" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="7">(7) </num><content>10,000,000 barrels of crude oil from the Strategic Petroleum Reserve during fiscal year 2024; and</content></paragraph> <paragraph class="fontsize10" id="y3509089b-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIV/s403/a/8" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="8">(8) </num><content>10,000,000 barrels of crude oil from the Strategic Petroleum Reserve during fiscal year 2025.</content></paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="y3509089c-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIV/s403/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><inline class="smallCaps">Emergency Protection</inline>.—</heading><content>The Secretary shall not draw down and sell crude oil under this section in amounts that would limit the authority to sell petroleum products under section 161(h) of the Energy Policy and Conservation Act (<ref href="/us/usc/t42/s6241/h">42 U.S.C. 6241(h)</ref>) in the full amount authorized by that subsection.</content></subsection> <subsection class="firstIndent0 fontsize10" id="y3509089d-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIV/s403/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10"><inline class="smallCaps">Proceeds</inline>.—</heading><content>Proceeds from a sale under this section shall be deposited into the general fund of the Treasury during the fiscal year in which the sale occurs.</content></subsection> </section> <section id="d198968e1234" identifier="/us/pl/114/74/tIV/s404" style="-uslm-lc:I658143"><num class="fontsize12" value="404">SEC. 404. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3509089e-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t42/s6239">42 USC 6239 note</ref>.</p></sidenote><heading>ENERGY SECURITY AND INFRASTRUCTURE MODERNIZATION FUND.</heading><subsection class="firstIndent0 fontsize10" id="y3509cbef-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIV/s404/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10"><inline class="smallCaps">Establishment</inline>.—</heading><chapeau>There is hereby established in the Treasury of the United States a fund to be known as the Energy Security and Infrastructure Modernization Fund (referred to in this section as the “Fund”), consisting of—</chapeau><paragraph class="fontsize10" id="y3509cbf0-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIV/s404/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>collections deposited in the Fund under subsection (c); and</content></paragraph> <paragraph class="fontsize10" id="y3509cbf1-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIV/s404/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>amounts otherwise appropriated to the Fund.</content></paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="y3509cbf2-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIV/s404/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><inline class="smallCaps">Purpose</inline>.—</heading><content>The purpose of the Fund is to provide for the construction, maintenance, repair, and replacement of Strategic Petroleum Reserve facilities.</content></subsection> <subsection class="firstIndent0 fontsize10" id="y3509cbf3-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIV/s404/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10"><inline class="smallCaps">Collection and Deposit of Sale Proceeds in Fund</inline>.—</heading><paragraph class="fontsize10" id="y3509cbf4-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIV/s404/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10"><inline class="smallCaps">Drawdown and sale</inline>.—</heading><content>Notwithstanding section 161 of the Energy Policy and Conservation Act (<ref href="/us/usc/t42/s6241">42 U.S.C. 6241</ref>), to the extent provided in advance in appropriation Acts, the Secretary of Energy shall draw down and sell crude oil from the Strategic Petroleum Reserve in amounts as authorized under subsection (e), except as provided in paragraph (2). Amounts received for a sale under this paragraph shall be deposited into the Fund during the fiscal year in which the sale occurs. Such amounts shall remain available in the Fund without fiscal year limitation.</content></paragraph> <paragraph class="fontsize10" id="y3509cbf5-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIV/s404/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10"><inline class="smallCaps">Emergency protection</inline>.—</heading><content>The Secretary shall not draw down and sell crude oil under this subsection in amounts that would limit the authority to sell petroleum products under section 161(h) of the Energy Policy and Conservation Act (<ref href="/us/usc/t42/s6241/h">42 U.S.C. 6241(h)</ref>) in the full amount authorized by that subsection.</content></paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="y3509cbf6-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIV/s404/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10"><inline class="smallCaps">Authorized Uses of Fund</inline>.—</heading><paragraph class="fontsize10" id="y3509cbf7-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIV/s404/d/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><content>Amounts in the Fund may be used for, or may be credited as offsetting collections for amounts used for, carrying out the program described in paragraph (2)(B), to the extent provided in advance in appropriation Acts.</content></paragraph> <paragraph class="fontsize10" id="y3509cbf8-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIV/s404/d/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10"><inline class="smallCaps">Program to modernize the strategic petroleum reserve</inline>.—</heading><page identifier="/us/stat/129/591">129 STAT. 591</page> <subparagraph class="fontsize10" id="y3509cbf9-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIV/s404/d/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10"><inline class="smallCaps">Findings</inline>.—</heading><chapeau>Congress finds the following:</chapeau><clause class="fontsize10" id="y3509cbfa-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIV/s404/d/2/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>The Strategic Petroleum Reserve is one of the Nation’s most valuable energy security assets.</content></clause> <clause class="fontsize10" id="y3509cbfb-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIV/s404/d/2/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>The age and condition of the Strategic Petroleum Reserve have diminished its value as a Federal energy security asset.</content></clause> <clause class="fontsize10" id="y3509cbfc-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIV/s404/d/2/A/iii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">(iii) </num><content>Global oil markets and the location and amount of United States oil production and refining capacity have dramatically changed in the 40 years since the establishment of the Strategic Petroleum Reserve.</content></clause> <clause class="fontsize10" id="y3509cbfd-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIV/s404/d/2/A/iv" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">(iv) </num><content>Maximizing the energy security value of the Strategic Petroleum Reserve requires a modernized infrastructure that meets the drawdown and distribution needs of changed domestic and international oil and refining market conditions.</content></clause> </subparagraph> <subparagraph class="fontsize10" id="y3509cbfe-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIV/s404/d/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10"><inline class="smallCaps">Program</inline>.—</heading><chapeau>The Secretary of Energy shall establish a Strategic Petroleum Reserve modernization program to protect the United States economy from the impacts of emergency product supply disruptions. The program may include—</chapeau><clause class="fontsize10" id="y3509cbff-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIV/s404/d/2/B/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>operational improvements to extend the useful life of surface and subsurface infrastructure;</content></clause> <clause class="fontsize10" id="y3509cc00-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIV/s404/d/2/B/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>maintenance of cavern storage integrity; and</content></clause> <clause class="fontsize10" id="y3509cc01-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIV/s404/d/2/B/iii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">(iii) </num><content>addition of infrastructure and facilities to optimize the drawdown and incremental distribution capacity of the Strategic Petroleum Reserve.</content></clause> </subparagraph> </paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="y3509cc02-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIV/s404/e" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">(e) </num><heading class="fontsize10"><inline class="smallCaps">Authorization of Appropriations</inline>.—</heading><content>There are authorized to be appropriated (and drawdowns and sales under subsection (c) in an equal amount are authorized) for carrying out subsection (d)(2)(B), $2,000,000,000 for the period encompassing fiscal years 2017 through 2020.</content></subsection> <subsection class="firstIndent0 fontsize10" id="y3509f313-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIV/s404/f" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="f">(f) </num><heading class="fontsize10"><inline class="smallCaps">Transmission of Department Budget Requests</inline>.—</heading><chapeau>The Secretary of Energy shall prepare and submit in the Department’s annual budget request to Congress—</chapeau><paragraph class="fontsize10" id="y3509f314-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIV/s404/f/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>an itemization of the amounts of funds necessary to carry out subsection (d); and</content></paragraph> <paragraph class="fontsize10" id="y3509f315-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIV/s404/f/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>a designation of any activities thereunder for which a multiyear budget authority would be appropriate.</content></paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="y3509f316-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIV/s404/g" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="g">(g) </num><heading class="fontsize10"><inline class="smallCaps">Sunset</inline>.—</heading><content>The authority of the Secretary to draw down and sell crude oil from the Strategic Petroleum Reserve under this section shall expire at the end of fiscal year 2020.</content></subsection> </section> <num value="V">TITLE V—</num><heading>PENSIONS</heading> <section id="d198968e1431" identifier="/us/pl/114/74/tV/s501" style="-uslm-lc:I658143"><num class="fontsize12" value="501">SEC. 501. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3509f317-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Time periods.</p></sidenote><heading>SINGLE EMPLOYER PLAN ANNUAL PREMIUM RATES.</heading><subsection class="firstIndent0 fontsize10" id="y350a8f58-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tV/s501/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10"><inline class="smallCaps">Flat-Rate Premium</inline>.—</heading><paragraph class="fontsize10" id="y350a8f59-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tV/s501/a/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><content>Section 4006(a)(3)(A)(i) of the Employee Retirement Income Security Act of 1974 (<ref href="/us/usc/t29/s1306/a/3/A/i">29 U.S.C. 1306(a)(3)(A)(i)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end of subclause (IV), by <amendingAction type="delete">striking</amendingAction> the period at the end of subclause (V) and <amendingAction type="insert">inserting</amendingAction> a semicolon, and by <amendingAction type="insert">inserting</amendingAction> after subclause (V) the following:<quotedContent><subclause class="indentUp3 fontsize10" id="y350ab66a-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="VI">“(VI) </num><content>for plan years beginning after December 31, 2016, and before January 1, 2018, $69;<page identifier="/us/stat/129/592">129 STAT. 592</page></content></subclause> <subclause class="indentUp3 fontsize10" id="y350ab66b-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="VII">“(VII) </num><content>for plan years beginning after December 31, 2017, and before January 1, 2019, $74; and</content></subclause> <subclause class="indentUp3 fontsize10" id="y350ab66c-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="VIII">“(VIII) </num><content>for plan years beginning after December 31, 2018, $80.”</content></subclause> </quotedContent>.</content></paragraph> <paragraph class="fontsize10" id="y350ab66d-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tV/s501/a/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10"><inline class="smallCaps">Premium rates after 2019</inline>.—</heading><chapeau>Section 4006(a)(3)(G) of such Act (<ref href="/us/usc/t29/s1306/a/3/G">29 U.S.C. 1306(a)(3)(G)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><subparagraph class="fontsize10" id="y350ab66e-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tV/s501/a/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in the matter preceding clause (i), by <amendingAction type="delete">striking</amendingAction> “<quotedText>2016</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2019</quotedText>”; and</content></subparagraph> <subparagraph class="fontsize10" id="y350ab66f-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tV/s501/a/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in clause (i)(II) by <amendingAction type="delete">striking</amendingAction> “<quotedText>2014</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2017</quotedText>”.</content></subparagraph> </paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="y350ab670-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tV/s501/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><inline class="smallCaps">Variable-Rate Premium Increases</inline>.—</heading><paragraph class="fontsize10" id="y350ab671-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tV/s501/b/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><chapeau>Section 4006(a)(8)(C) of such Act (<ref href="/us/usc/t29/s1306/a/8/C">29 U.S.C. 1306(a)(8)(C)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><subparagraph class="fontsize10" id="y350ab672-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tV/s501/b/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in the subparagraph heading, by <amendingAction type="delete">striking</amendingAction> “<quotedText>increase in 2014 and 2015</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>increases</quotedText>”;</content></subparagraph> <subparagraph class="fontsize10" id="y350ab673-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tV/s501/b/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in clause (ii), by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end;</content></subparagraph> <subparagraph class="fontsize10" id="y350ab674-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tV/s501/b/1/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>in clause (iii), by <amendingAction type="delete">striking</amendingAction> the period at the end and <amendingAction type="insert">inserting</amendingAction> a semicolon; and</content></subparagraph> <subparagraph class="fontsize10" id="y350ab675-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tV/s501/b/1/D" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">(D) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><clause class="fontsize10" id="y350ab676-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">“(iv) </num><content>in the case of plan years beginning in calendar year 2017, by $3;</content></clause> <clause class="fontsize10" id="y350ab677-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="v">“(v) </num><content>in the case of plan years beginning in calendar year 2018, by $4; and</content></clause> <clause class="fontsize10" id="y350ab678-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="vi">“(vi) </num><content>in the case of plan years beginning in calendar year 2019, by $4.”</content></clause> </quotedContent>.</content></subparagraph> </paragraph> <paragraph class="fontsize10" id="y350ab679-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tV/s501/b/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10"><inline class="smallCaps">Conforming amendments</inline>.—</heading><chapeau>Section 4006(a)(8) of such Act (<ref href="/us/usc/t29/s1306/a/8">29 U.S.C. 1306(a)(8)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><subparagraph class="fontsize10" id="y350ab67a-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tV/s501/b/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><chapeau>in subparagraph (A)—</chapeau><clause class="fontsize10" id="y350ab67b-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tV/s501/b/2/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>in clause (iii), by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end;</content></clause> <clause class="fontsize10" id="y350ab67c-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tV/s501/b/2/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>in clause (iv), by <amendingAction type="delete">striking</amendingAction> the period at the end and <amendingAction type="insert">inserting</amendingAction> a semicolon; and</content></clause> <clause class="fontsize10" id="y350ab67d-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tV/s501/b/2/A/iii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">(iii) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><clause class="indentUp0 fontsize10" id="y350add8e-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="v">“(v) </num><content>for plan years beginning after calendar year 2017, the amount in effect for plan years beginning in 2017 (determined after application of subparagraph (C));</content></clause> <clause class="indentUp0 fontsize10" id="y350add8f-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="vi">“(vi) </num><content>for plan years beginning after calendar year 2018, the amount in effect for plan years beginning in 2018 (determined after application of subparagraph (C)); and</content></clause> <clause class="indentUp0 fontsize10" id="y350add90-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="vii">“(vii) </num><content>for plan years beginning after calendar year 2019, the amount in effect for plan years beginning in 2019 (determined after application of subparagraph (C)).”</content></clause> </quotedContent>; and</content></clause> </subparagraph> <subparagraph class="fontsize10" id="y350add91-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tV/s501/b/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><chapeau>in subparagraph (D)—</chapeau><clause class="fontsize10" id="y350add92-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tV/s501/b/2/B/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>in clause (iii), by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end;</content></clause> <clause class="fontsize10" id="y350add93-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tV/s501/b/2/B/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>in clause (iv), by <amendingAction type="delete">striking</amendingAction> the period at the end and <amendingAction type="insert">inserting</amendingAction> a semicolon; and</content></clause> <clause class="fontsize10" id="y350add94-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tV/s501/b/2/B/iii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">(iii) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><clause class="indentUp0 fontsize10" id="y350add95-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="v">“(v) </num><content>2015, in the case of plan years beginning after calendar year 2017;</content></clause> <clause class="indentUp0 fontsize10" id="y350add96-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="vi">“(vi) </num><content>2016, in the case of plan years beginning after calendar year 2018; and</content></clause> <clause class="indentUp0 fontsize10" id="y350add97-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="vii">“(vii) </num><content>2017, in the case of plan years beginning after calendar year 2019.”</content></clause> </quotedContent>.<page identifier="/us/stat/129/593">129 STAT. 593</page></content></clause> </subparagraph> </paragraph> <paragraph class="fontsize10" id="y350add98-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tV/s501/b/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x350add99-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t29/s1306">29 USC 1306 note</ref>.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Effective date</inline>.—</heading><content>The amendments made by this section shall apply to plan years beginning after December 31, 2016.</content></paragraph> </subsection> </section> <section id="d198968e1755" identifier="/us/pl/114/74/tV/s502" style="-uslm-lc:I658143"><num class="fontsize12" value="502">SEC. 502. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x350b04aa-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Time periods.</p><p class="leftAlign firstIndent0 fontsize8" id="x350b04ab-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t29/s1307">29 USC 1307 note</ref>.</p></sidenote><heading>PENSION PAYMENT ACCELERATION.</heading><content style="-uslm-lc:I658120">  Notwithstanding section 4007(a) of the Employee Retirement Income Security Act of 1974 (<ref href="/us/usc/t29/s1307/a">29 U.S.C. 1307(a)</ref>) and <ref href="/us/cfr/t29/s4007.11">section 4007.11 of title 29, Code of Federal Regulations</ref>, for plan years commencing after December 31, 2024, and before January 1, 2026, the premium due date for such plan years shall be the fifteenth day of the ninth calendar month that begins on or after the first day of the premium payment year.</content></section> <section id="d198968e1775" identifier="/us/pl/114/74/tV/s503" style="-uslm-lc:I658143"><num class="fontsize12" value="503">SEC. 503. </num><heading>MORTALITY TABLES.</heading><subsection class="firstIndent0 fontsize10" id="y350b2bbc-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tV/s503/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x350b2bbd-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Determination.</p><p class="leftAlign firstIndent0 fontsize8" id="x350b2bbe-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s430">26 USC 430 note</ref>.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Credibility</inline>.—</heading><chapeau>For purposes of subclause (I) of section 430(h)(3)(C)(iii) of the Internal Revenue Code of 1986 and subclause (I) of section 303(h)(3)(C)(iii) of the Employee Retirement Income Security Act of 1974, the determination of whether plans have credible information shall be made in accordance with established actuarial credibility theory, which—</chapeau><paragraph class="fontsize10" id="y350b2bbf-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tV/s503/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>is materially different from rules under such section of such Code, including Revenue Procedure 2007–37, that are in effect on the date of the enactment of this Act; and</content></paragraph> <paragraph class="fontsize10" id="y350b2bc0-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tV/s503/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>permits the use of tables that reflect adjustments to the tables described in subparagraphs (A) and (B) of section 430(h)(3) of such Code, and subparagraphs (A) and (B) of section 303(h)(3) of such Act, if such adjustments are based on the experience described in subclause (II) of section 430(h)(3)(C)(iii) of such Code and in subclause (II) of section 303(h)(3)(C)(iii) of such Act.</content></paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="y350b2bc1-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tV/s503/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><inline class="smallCaps">Effective Date</inline>.—</heading><content>This section shall apply to plan years beginning after December 31, 2015.</content></subsection> </section> <section id="d198968e1815" identifier="/us/pl/114/74/tV/s504" style="-uslm-lc:I658143"><num class="fontsize12" value="504">SEC. 504. </num><heading>EXTENSION OF CURRENT FUNDING STABILIZATION PERCENTAGES TO 2018, 2019, AND 2020.</heading><subsection class="firstIndent0 fontsize10" id="y350ba0f2-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tV/s504/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10"><inline class="smallCaps">Funding Stabilization Under the Internal Revenue Code of 1986</inline>.—</heading><content>The table in subclause (II) of section 430(h)(2)(C)(iv) of the Internal Revenue Code of <sidenote><p class="leftAlign firstIndent0 fontsize8" id="x350ba0f3-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s430">26 USC 430</ref>.<?GPOvSpace 04?></p></sidenote>1986 <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><xhtml:table xmlns:xhtml="http://www.w3.org/1999/xhtml" class="Quoted fullWidth" style="border-collapse:collapse; border-bottom:1px solid black; -uslm-lc: 'c3,L2(4,4,4,4,0,0),tp0,p10,10/10,g1,t1,s95,r95,xl95'; "><xhtml:colgroup><xhtml:col role="stub" style="min-width: 141pt;"/> <xhtml:col role="reading" style="min-width: 141pt;"/> <xhtml:col role="reading" style="min-width: 141pt;"/> </xhtml:colgroup><xhtml:thead><xhtml:tr class="header" style="font-size:10pt; border-bottom:1px solid black; border-top:1px solid black; -uslm-lc:h1"> <xhtml:th style="min-width: 141.0pt; text-align:center; vertical-align:middle; border-right:0.0pt solid black;">“If the calendar year is:</xhtml:th><xhtml:th style="min-width: 141.0pt; text-align:center; vertical-align:middle; border-right:0.0pt solid black; border-left:0.0pt solid black;">The applicable minimum percentage is:</xhtml:th><xhtml:th style="min-width: 141.0pt; text-align:center; vertical-align:middle; border-left:0.0pt solid black;">The applicable maximum percentage is:</xhtml:th></xhtml:tr> </xhtml:thead><xhtml:tbody style="line-height:10pt; font-size:10pt;"><xhtml:tr style="border-top:1px solid black; -uslm-lc:I01"><xhtml:td leaders="yes" stubHierarchy="1" style=" text-align:left; vertical-align:top; border-right:0.0pt solid black;"><inline>2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019, or 2020</inline></xhtml:td><xhtml:td leaders="yes" style=" text-align:left; vertical-align:top; border-right:0.0pt solid black; border-left:0.0pt solid black;"><inline>90%</inline></xhtml:td><xhtml:td style=" text-align:left; vertical-align:top; border-left:0.0pt solid black;">110%</xhtml:td></xhtml:tr> <xhtml:tr style="-uslm-lc:I01"><xhtml:td leaders="yes" stubHierarchy="1" style=" text-align:left; vertical-align:top; border-right:0.0pt solid black;"><inline>2021</inline></xhtml:td><xhtml:td leaders="yes" style=" text-align:left; vertical-align:top; border-right:0.0pt solid black; border-left:0.0pt solid black;"><inline>85%</inline></xhtml:td><xhtml:td style=" text-align:left; vertical-align:top; border-left:0.0pt solid black;">115%</xhtml:td></xhtml:tr> <xhtml:tr style="-uslm-lc:I01"><xhtml:td leaders="yes" stubHierarchy="1" style=" text-align:left; vertical-align:top; border-right:0.0pt solid black;"><inline>2022</inline></xhtml:td><xhtml:td leaders="yes" style=" text-align:left; vertical-align:top; border-right:0.0pt solid black; border-left:0.0pt solid black;"><inline>80%</inline></xhtml:td><xhtml:td style=" text-align:left; vertical-align:top; border-left:0.0pt solid black;">120%</xhtml:td></xhtml:tr> <xhtml:tr style="-uslm-lc:I01"><xhtml:td leaders="yes" stubHierarchy="1" style=" text-align:left; vertical-align:top; border-right:0.0pt solid black;"><inline>2023</inline></xhtml:td><xhtml:td leaders="yes" style=" text-align:left; vertical-align:top; border-right:0.0pt solid black; border-left:0.0pt solid black;"><inline>75%</inline></xhtml:td><xhtml:td style=" text-align:left; vertical-align:top; border-left:0.0pt solid black;">125%</xhtml:td></xhtml:tr> <xhtml:tr style="-uslm-lc:I01"><xhtml:td leaders="yes" stubHierarchy="1" style=" text-align:left; vertical-align:top; border-right:0.0pt solid black;"><inline>After 2023</inline></xhtml:td><xhtml:td leaders="yes" style=" text-align:left; vertical-align:top; border-right:0.0pt solid black; border-left:0.0pt solid black;"><inline>70%</inline></xhtml:td><xhtml:td style=" text-align:left; vertical-align:top; border-left:0.0pt solid black;">130%”.</xhtml:td></xhtml:tr> </xhtml:tbody></xhtml:table></quotedContent><?GPOvSpace 04?></content></subsection> <subsection class="firstIndent0 fontsize10" id="y350bc804-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tV/s504/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><inline class="smallCaps">Funding Stabilization Under Employee Retirement Income Security Act of 1974</inline>.—</heading><paragraph class="fontsize10" id="y350bc805-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tV/s504/b/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><content>The table in subclause (II) of section 303(h)(2)(C)(iv) of the Employee Retirement Income Security <page identifier="/us/stat/129/594">129 STAT. 594</page> Act of 1974 (<ref href="/us/usc/t29/s1083/h/2/C/iv">29 U.S.C. 1083(h)(2)(C)(iv)</ref>) <amendingAction type="amend">is amended</amendingAction> to read as follows:<?GPOvSpace 04?> <quotedContent><xhtml:table xmlns:xhtml="http://www.w3.org/1999/xhtml" class="Quoted fullWidth" style="border-collapse:collapse; border-bottom:1px solid black; -uslm-lc: 'c3,L2(4,4,4,4,0,0),tp0,p10,10/10,g1,t1,s95,r95,xl95'; "><xhtml:colgroup><xhtml:col role="stub" style="min-width: 141pt;"/> <xhtml:col role="reading" style="min-width: 141pt;"/> <xhtml:col role="reading" style="min-width: 141pt;"/> </xhtml:colgroup><xhtml:thead><xhtml:tr class="header" style="font-size:10pt; border-bottom:1px solid black; border-top:1px solid black; -uslm-lc:h1"> <xhtml:th style="min-width: 141.0pt; text-align:center; vertical-align:middle; border-right:0.0pt solid black;">“If the calendar year is:</xhtml:th><xhtml:th style="min-width: 141.0pt; text-align:center; vertical-align:middle; border-right:0.0pt solid black; border-left:0.0pt solid black;">The applicable minimum percentage is:</xhtml:th><xhtml:th style="min-width: 141.0pt; text-align:center; vertical-align:middle; border-left:0.0pt solid black;">The applicable maximum percentage is:</xhtml:th></xhtml:tr> </xhtml:thead><xhtml:tbody style="line-height:10pt; font-size:10pt;"><xhtml:tr style="border-top:1px solid black; -uslm-lc:I01"><xhtml:td leaders="yes" stubHierarchy="1" style=" text-align:left; vertical-align:top; border-right:0.0pt solid black;"><inline>2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019, or 2020</inline></xhtml:td><xhtml:td leaders="yes" style=" text-align:left; vertical-align:top; border-right:0.0pt solid black; border-left:0.0pt solid black;"><inline>90%</inline></xhtml:td><xhtml:td style=" text-align:left; vertical-align:top; border-left:0.0pt solid black;">110%</xhtml:td></xhtml:tr> <xhtml:tr style="-uslm-lc:I01"><xhtml:td leaders="yes" stubHierarchy="1" style=" text-align:left; vertical-align:top; border-right:0.0pt solid black;"><inline>2021</inline></xhtml:td><xhtml:td leaders="yes" style=" text-align:left; vertical-align:top; border-right:0.0pt solid black; border-left:0.0pt solid black;"><inline>85%</inline></xhtml:td><xhtml:td style=" text-align:left; vertical-align:top; border-left:0.0pt solid black;">115%</xhtml:td></xhtml:tr> <xhtml:tr style="-uslm-lc:I01"><xhtml:td leaders="yes" stubHierarchy="1" style=" text-align:left; vertical-align:top; border-right:0.0pt solid black;"><inline>2022</inline></xhtml:td><xhtml:td leaders="yes" style=" text-align:left; vertical-align:top; border-right:0.0pt solid black; border-left:0.0pt solid black;"><inline>80%</inline></xhtml:td><xhtml:td style=" text-align:left; vertical-align:top; border-left:0.0pt solid black;">120%</xhtml:td></xhtml:tr> <xhtml:tr style="-uslm-lc:I01"><xhtml:td leaders="yes" stubHierarchy="1" style=" text-align:left; vertical-align:top; border-right:0.0pt solid black;"><inline>2023</inline></xhtml:td><xhtml:td leaders="yes" style=" text-align:left; vertical-align:top; border-right:0.0pt solid black; border-left:0.0pt solid black;"><inline>75%</inline></xhtml:td><xhtml:td style=" text-align:left; vertical-align:top; border-left:0.0pt solid black;">125%</xhtml:td></xhtml:tr> <xhtml:tr style="-uslm-lc:I01"><xhtml:td leaders="yes" stubHierarchy="1" style=" text-align:left; vertical-align:top; border-right:0.0pt solid black;"><inline>After 2023</inline></xhtml:td><xhtml:td leaders="yes" style=" text-align:left; vertical-align:top; border-right:0.0pt solid black; border-left:0.0pt solid black;"><inline>70%</inline></xhtml:td><xhtml:td style=" text-align:left; vertical-align:top; border-left:0.0pt solid black;">130%”.</xhtml:td></xhtml:tr> </xhtml:tbody></xhtml:table></quotedContent><?GPOvSpace 04?></content></paragraph> <paragraph class="fontsize10" id="y350bc806-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tV/s504/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10"><inline class="smallCaps">Conforming amendments</inline>.—</heading><subparagraph class="fontsize10" id="y350bc807-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tV/s504/b/2/A" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><chapeau>Section 101(f)(2)(D) of such Act (<ref href="/us/usc/t29/s1021/f/2/D">29 U.S.C. 1021(f)(2)(D)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><clause class="fontsize10" id="y350bc808-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tV/s504/b/2/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>in clause (i) by <amendingAction type="delete">striking</amendingAction> “<quotedText>and the Highway and Transportation Funding Act of 2014</quotedText>” both places it appears and <amendingAction type="insert">inserting</amendingAction> “<quotedText>, the Highway and Transportation Funding Act of 2014, and the Bipartisan Budget Act of 2015</quotedText>”; and</content></clause> <clause class="fontsize10" id="y350bc809-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tV/s504/b/2/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>in clause (ii) by <amendingAction type="delete">striking</amendingAction> “<quotedText>2020</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2023</quotedText>”.</content></clause> </subparagraph> <subparagraph class="fontsize10" id="y350bc80a-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tV/s504/b/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10"><inline class="smallCaps">Statements</inline>.—</heading><content>The Secretary of Labor shall modify the statements required under subclauses (I) and (II) of section 101(f)(2)(D)(i) of such Act to conform to the amendments made by this section.</content></subparagraph> </paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="y350bc80b-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tV/s504/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x350bc80c-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s430">26 USC 430 note</ref>.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Effective Date</inline>.—</heading><content>The amendments made by this section shall apply with respect to plan years beginning after December 31, 2015.</content></subsection> </section> <num value="VI">TITLE VI—</num><heading>HEALTH CARE</heading> <section id="d198968e2088" identifier="/us/pl/114/74/tVI/s601" style="-uslm-lc:I658143"><num class="fontsize12" value="601">SEC. 601. </num><heading>MAINTAINING 2016 MEDICARE PART B PREMIUM AND DEDUCTIBLE LEVELS CONSISTENT WITH ACTUARIALLY FAIR RATES.</heading><subsection class="firstIndent0 fontsize10" id="y350c8b5d-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVI/s601/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10"><inline class="smallCaps">2016 Premium and Deductible and Repayment Through Future Premiums</inline>.—</heading><chapeau>Section 1839(a) of the Social Security Act (<ref href="/us/usc/t42/s1395r/a">42 U.S.C. 1395r(a)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="y350c8b5e-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVI/s601/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in the second sentence of paragraph (1), by <amendingAction type="delete">striking</amendingAction> “<quotedText>Such</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>Subject to paragraphs (5) and (6), such</quotedText>”; and</content></paragraph> <paragraph class="fontsize10" id="y350c8b5f-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVI/s601/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><paragraph class="indentDown1 firstIndent0 fontsize10" id="y350cb270-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">“(5)</num><subparagraph class="inline" id="y350cb271-e844-11f0-a1e4-69761a48a15a"><num value="A">(A) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x350cb272-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Applicability.</p></sidenote><content>In applying this part (including subsection (i) and section 1833(b)), the monthly actuarial rate for enrollees age 65 and over for 2016 shall be determined as if subsection (f) did not apply.</content></subparagraph> <subparagraph class="indentUp0 firstIndent0 fontsize10" id="y350cb273-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>Subsection (f) shall continue to be applied to paragraph (6)(A) (during a repayment month, as described in paragraph (6)(B)) and without regard to the application of subparagraph (A).</content></subparagraph> </paragraph> <paragraph class="indentDown1 firstIndent0 fontsize10" id="y350cb274-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">“(6)</num><subparagraph class="inline" id="y350cb275-e844-11f0-a1e4-69761a48a15a"><num value="A">(A) </num><content>With respect to a repayment month (as described in subparagraph (B)), the monthly premium otherwise established under paragraph (3) shall be increased by, subject to subparagraph (D), $3.<page identifier="/us/stat/129/595">129 STAT. 595</page></content></subparagraph> <subparagraph class="indentUp0 firstIndent0 fontsize10" id="y350cb276-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>For purposes of this paragraph, a repayment month is a month during a year, beginning with 2016, for which a balance due amount is computed under subparagraph (C) as greater than zero.</content></subparagraph> <subparagraph class="indentUp0 firstIndent0 fontsize10" id="y350cb277-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><chapeau>For purposes of this paragraph, the balance due amount computed under this subparagraph, with respect to a month, is the amount estimated by the Chief Actuary of the Centers for Medicare & Medicaid Services to be equal to—</chapeau><clause class="fontsize10" id="y350cb278-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>the amount transferred under section 1844(d)(1); plus</content></clause> <clause class="fontsize10" id="y350cb279-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>the amount that is equal to the aggregate reduction, for all individuals enrolled under this part, in the income related monthly adjustment amount as a result of the application of paragraph (5); minus</content></clause> <clause class="fontsize10" id="y350cb27a-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>the amounts payable under this part as a result of the application of this paragraph for preceding months.</content></clause> </subparagraph> <subparagraph class="indentUp0 firstIndent0 fontsize10" id="y350cb27b-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x350cb27c-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Estimate.</p><p class="leftAlign firstIndent0 fontsize8" id="x350cb27d-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Applicability.</p></sidenote><content>If the balance due amount computed under subparagraph (C), without regard to this subparagraph, for December of a year would be less than zero, the Chief Actuary of the Centers for Medicare & Medicaid Services shall estimate, and the Secretary shall apply, a reduction to the dollar amount increase applied under subparagraph (A) for each month during such year in a manner such that the balance due amount for January of the subsequent year is equal to zero.”</content></subparagraph> </paragraph> </quotedContent>.</content></paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="y350cb27e-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVI/s601/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><inline class="smallCaps">Transitional Government Contribution</inline>.—</heading><chapeau>Section 1844 of the Social Security Act (<ref href="/us/usc/t42/s1395w">42 U.S.C. 1395w</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="y350cb27f-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVI/s601/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x350cb280-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Applicability.</p></sidenote><content>in subsection (a), by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><p class="indentDown1 firstIndent0 fontsize10" id="x350cb281-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120">“In applying paragraph (1), the amounts transferred under subsection (d)(1) with respect to enrollees described in subparagraphs (A) and (B) of such subsection shall be treated as premiums payable and deposited in the Trust Fund under subparagraphs (A) and (B), respectively, of paragraph (1).”</p></quotedContent>; and</content></paragraph> <paragraph class="fontsize10" id="y350cb282-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVI/s601/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><subsection class="indentDown1 firstIndent0 fontsize10" id="y350d00a3-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">“(d)</num><paragraph class="inline" id="y350d00a4-e844-11f0-a1e4-69761a48a15a"><num value="1">(1) </num><chapeau>For 2016, there shall be transferred from the General Fund to the Trust Fund an amount, as estimated by the Chief Actuary of the Centers for Medicare & Medicaid Services, equal to the reduction in aggregate premiums payable under this part for a month in such year (excluding any changes in amounts collected under section 1839(i)) that is attributable to the application of section 1839(a)(5)(A) with respect to—</chapeau><subparagraph class="indentUp0 firstIndent2 fontsize10" id="y350d00a5-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>enrollees age 65 and over; and</content></subparagraph> <subparagraph class="indentUp0 firstIndent2 fontsize10" id="y350d00a6-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>enrollees under age 65.</content></subparagraph> <continuation class="fontsize10" id="x350d00a7-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120">Such amounts shall be transferred from time to time as appropriate.</continuation><paragraph class="indentUp0 firstIndent0 fontsize10" id="y350d00a8-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>Premium increases affected under section 1839(a)(6) shall not be taken into account in applying subsection (a).</content></paragraph> <paragraph class="indentUp0 firstIndent0 fontsize10" id="y350d00a9-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><content>There shall be transferred from the Trust Fund to the General Fund of the Treasury amounts equivalent to the additional premiums payable as a result of the application of section 1839(a)(6), excluding the aggregate payments attributable to the application of section 1839(i)(3)(A)(ii)(II).”</content></paragraph> </paragraph> </subsection> </quotedContent>.</content></paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="y350d00aa-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVI/s601/c" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10"><inline class="smallCaps">Conforming Application of High Income Adjustments to Increased Monthly Premium in Same Manner as for Regular Medicare Premiums</inline>.—</heading><chapeau>Section 1839(i)(3)(A)(ii) of the Social Security Act (<ref href="/us/usc/t42/s1395r/i/3/A/ii">42 U.S.C. 1395r(i)(3)(A)(ii)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="y350d00ab-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVI/s601/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText><headingText class="smallCaps">amount.—</headingText>200 percent</quotedText>” and <amendingAction type="insert">inserting</amendingAction> the following: <quotedContent>“<headingText class="smallCaps">amount.—</headingText><subclause class="indentUp2 fontsize10" id="y350d00ac-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>200 percent”</content></subclause> </quotedContent>; and<page identifier="/us/stat/129/596">129 STAT. 596</page></content></paragraph> <paragraph class="fontsize10" id="y350d00ad-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVI/s601/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="delete">striking</amendingAction> the period at the end and <amendingAction type="insert">inserting</amendingAction> “<quotedText>; plus</quotedText>”; and</content></paragraph> <paragraph class="fontsize10" id="y350d00ae-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVI/s601/c/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following new subclause:<quotedContent><subclause class="indentUp3 fontsize10" id="y350d00af-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>4 times the amount of the increase in the monthly premium under subsection (a)(6) for a month in the year.”</content></subclause> </quotedContent>.</content></paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="y350d00b0-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVI/s601/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x350d00b1-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t42/s1395r">42 USC 1395r note</ref>.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Conditional Application to 2017 if No Social Security COLA for 2017</inline>.—</heading><chapeau>If there is no increase in the monthly insurance benefits payable under title II with respect to December 2016 pursuant to section 215(i), then the amendments made by this section shall be applied as if—</chapeau><paragraph class="fontsize10" id="y350d00b2-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVI/s601/d/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>the reference to “2016” in paragraph (5)(A) of section 1839(a) of the Social Security Act (<ref href="/us/usc/t42/s1395r/a">42 U.S.C. 1395r(a)</ref>), as added by subsection (a)(2), was a reference to “2016 and 2017”;</content></paragraph> <paragraph class="fontsize10" id="y350d00b3-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVI/s601/d/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>the reference to “a month during a year, beginning with 2016” in paragraph (6)(B) of section 1839 of such Act (<ref href="/us/usc/t42/s1395r/a">42 U.S.C. 1395r(a)</ref>), as added by subsection (a)(2), was a reference to “a month in a year, beginning with 2016 and beginning with 2017, respectively”; and</content></paragraph> <paragraph class="fontsize10" id="y350d00b4-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVI/s601/d/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>the reference to “2016” in subsection (d)(1) of section 1844 of such Act (<ref href="/us/usc/t42/s1395w">42 U.S.C. 1395w</ref>), as added by subsection (b)(2), was a reference to “each of 2016 and 2017”.</content></paragraph> <continuation class="fontsize10" id="x350d00b5-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120">Any increase in premiums effected under this subsection shall be in addition to the increase effected by the amendments made by subsection (a).</continuation></subsection> <subsection class="firstIndent0 fontsize10" id="y350d00b6-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVI/s601/e" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">(e) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x350d00b7-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t42/s1395r">42 USC 1395r note</ref>.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Construction Regarding No Authority to Initiate Application to Years After 2017</inline>.—</heading><content>Nothing in subsection (d) or the amendments made by this section shall be construed as authorizing the Secretary of Health and Human Services to initiate application of such subsection or amendments for a year after 2017.</content></subsection> </section> <section id="d198968e2398" identifier="/us/pl/114/74/tVI/s602" style="-uslm-lc:I658143"><num class="fontsize12" value="602">SEC. 602. </num><heading>APPLYING THE MEDICAID ADDITIONAL REBATE REQUIREMENT TO GENERIC DRUGS.</heading><subsection class="firstIndent0 fontsize10" id="y350d4ed8-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVI/s602/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10"><inline class="smallCaps">In General</inline>.—</heading><chapeau>Section 1927(c)(3) of the Social Security Act (<ref href="/us/usc/t42/s1396r–8/c/3">42 U.S.C. 1396r–8(c)(3)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="y350d4ed9-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVI/s602/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in subparagraph (A), by <amendingAction type="delete">striking</amendingAction> “<quotedText>The amount</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>Except as provided in subparagraph (C), the amount</quotedText>”; and</content></paragraph> <paragraph class="fontsize10" id="y350d4eda-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVI/s602/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following new subparagraph:<quotedContent><subparagraph class="fontsize10" id="y350d9cfb-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10"><inline class="smallCaps">Additional rebate</inline>.—</heading><clause class="fontsize10" id="y350d9cfc-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><content>The amount of the rebate specified in this paragraph for a rebate period, with respect to each dosage form and strength of a covered outpatient drug other than a single source drug or an innovator multiple source drug of a manufacturer, shall be increased in the manner that the rebate for a dosage form and strength of a single source drug or an innovator multiple source drug is increased under subparagraphs (A) and (D) of paragraph (2), except as provided in clause (ii).</content></clause> <clause class="fontsize10" id="y350d9cfd-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><heading class="fontsize10"><inline class="smallCaps">Special rules for application of provision</inline>.—</heading><chapeau>In applying subparagraphs (A) and (D) of paragraph (2) under clause (i)—</chapeau><subclause class="fontsize10" id="y350d9cfe-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>the reference in subparagraph (A)(i) of such paragraph to ‘1990’ shall be deemed a reference to ‘2014’;<page identifier="/us/stat/129/597">129 STAT. 597</page></content></subclause> <subclause class="fontsize10" id="y350d9cff-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>subject to clause (iii), the reference in subparagraph (A)(ii) of such paragraph to ‘the calendar quarter beginning July 1, 1990’ shall be deemed a reference to ‘the calendar quarter beginning July 1, 2014’; and</content></subclause> <subclause class="fontsize10" id="y350d9d00-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="III">“(III) </num><content>subject to clause (iii), the reference in subparagraph (A)(ii) of such paragraph to ‘September 1990’ shall be deemed a reference to ‘September 2014’;</content></subclause> <subclause class="fontsize10" id="y350d9d01-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="IV">“(IV) </num><content>the references in subparagraph (D) of such paragraph to ‘paragraph (1)(A)(ii)’, ‘this paragraph’, and ‘December 31, 2009’ shall be deemed references to ‘subparagraph (A)’, ‘this subparagraph’, and ‘December 31, 2014’, respectively; and</content></subclause> <subclause class="fontsize10" id="y350d9d02-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="V">“(V) </num><content>any reference in such paragraph to a ‘single source drug or an innovator multiple source drug’ shall be deemed to be a reference to a drug to which clause (i) applies.</content></subclause> </clause> <clause class="fontsize10" id="y350d9d03-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x350d9d04-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Applicability.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Special rule for certain noninnovator multiple source drugs</inline>.—</heading><chapeau>In applying paragraph (2)(A)(ii)(II) under clause (i) with respect to a covered outpatient drug that is first marketed as a drug other than a single source drug or an innovator multiple source drug after April 1, 2013, such paragraph shall be applied—</chapeau><subclause class="fontsize10" id="y350d9d05-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>by substituting ‘the applicable quarter’ for ‘the calendar quarter beginning July 1, 1990’; and</content></subclause> <subclause class="fontsize10" id="y350d9d06-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>by substituting ‘the last month in such applicable quarter’ for ‘September 1990’.</content></subclause> </clause> <clause class="fontsize10" id="y350d9d07-e844-11f0-a1e4-69761a48a15a" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">“(iv) </num><heading class="fontsize10"><inline class="smallCaps">Applicable quarter defined</inline>.—</heading><content>In this subsection, the term ‘<term>applicable quarter</term>’ means, with respect to a drug described in clause (iii), the fifth full calendar quarter after which the drug is marketed as a drug other than a single source drug or an innovator multiple source drug.”</content></clause> </subparagraph> </quotedContent>.</content></paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="y350d9d08-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVI/s602/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x350d9d09-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Applicability.</p><p class="leftAlign firstIndent0 fontsize8" id="x350d9d0a-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Time period.</p><p class="leftAlign firstIndent0 fontsize8" id="x350d9d0b-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t42/s1396r–8">42 USC 1396r–8</ref>.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Effective Date</inline>.—</heading><content>The amendments made by subsection (a) shall apply to rebate periods beginning after the date that is one year after the date of the enactment of this Act.</content></subsection> </section> <section id="d198968e2546" identifier="/us/pl/114/74/tVI/s603" role="instruction" style="-uslm-lc:I658143"><num class="fontsize12" value="603">SEC. 603. </num><heading>TREATMENT OF OFF-CAMPUS OUTPATIENT DEPARTMENTS OF A PROVIDER.</heading><chapeau class="indentUp0 firstIndent0 fontsize10" id="x350e123c-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120">  Section 1833(t) of the Social Security Act (<ref href="/us/usc/t42/s1395l/t">42 U.S.C. 1395l(t)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="y350e123d-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVI/s603/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><chapeau>in paragraph (1)(B)—</chapeau><subparagraph class="fontsize10" id="y350e123e-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVI/s603/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in clause (iii), by <amendingAction type="delete">striking</amendingAction> “<quotedText>but</quotedText>” at the end;</content></subparagraph> <subparagraph class="fontsize10" id="y350e123f-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVI/s603/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in clause (iv), by <amendingAction type="delete">striking</amendingAction> the period at the end and <amendingAction type="insert">inserting</amendingAction> “<quotedText>; and</quotedText>”; and</content></subparagraph> <subparagraph class="fontsize10" id="y350e1240-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVI/s603/1/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following new clause:<quotedContent><clause class="fontsize10" id="y350e1241-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="v">“(v) </num><content>does not include applicable items and services (as defined in subparagraph (A) of paragraph (21)) that are furnished on or after January 1, 2017, by an off-campus outpatient department of a provider (as defined in subparagraph (B) of such paragraph).”</content></clause> </quotedContent>; and</content></subparagraph> </paragraph> <paragraph class="fontsize10" id="y350e1242-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVI/s603/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following new paragraph:<quotedContent><paragraph class="indentUp0 fontsize10" id="y350e6063-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="21">“(21) </num><heading class="fontsize10"><inline class="smallCaps">Services furnished by an off-campus outpatient department of a provider</inline>.—</heading><page identifier="/us/stat/129/598">129 STAT. 598</page> <subparagraph class="fontsize10" id="y350e6064-e844-11f0-a1e4-69761a48a15a" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x350e6065-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Definition.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Applicable items and services</inline>.—</heading><content>For purposes of paragraph (1)(B)(v) and this paragraph, the term ‘<term>applicable items and services</term>’ means items and services other than items and services furnished by a dedicated emergency department (as defined in section 489.24(b) of <ref href="/us/cfr/t42">title 42 of the Code of Federal Regulations</ref>).</content></subparagraph> <subparagraph class="fontsize10" id="y350e6066-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10"><inline class="smallCaps">Off-campus outpatient department of a provider</inline>.—</heading><clause class="fontsize10" id="y350e6067-e844-11f0-a1e4-69761a48a15a" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x350e6068-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Definition.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><chapeau>For purposes of paragraph (1)(B)(v) and this paragraph, subject to clause (ii), the term ‘<term>off-campus outpatient department of a provider</term>’ means a department of a provider (as defined in section 413.65(a)(2) of <ref href="/us/cfr/t42">title 42 of the Code of Federal Regulations</ref>, as in effect as of the date of the enactment of this paragraph) that is not located—</chapeau><subclause class="fontsize10" id="y350e6069-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>on the campus (as defined in such section 413.65(a)(2)) of such provider; or</content></subclause> <subclause class="fontsize10" id="y350e606a-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>within the distance (described in such definition of campus) from a remote location of a hospital facility (as defined in such section 413.65(a)(2)).</content></subclause> </clause> <clause class="fontsize10" id="y350e606b-e844-11f0-a1e4-69761a48a15a" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><heading class="fontsize10"><inline class="smallCaps">Exception</inline>.—</heading><content>For purposes of paragraph (1)(B)(v) and this paragraph, the term ‘<term>off-campus outpatient department of a provider</term>’ shall not include a department of a provider (as so defined) that was billing under this subsection with respect to covered OPD services furnished prior to the date of the enactment of this paragraph.</content></clause> </subparagraph> <subparagraph class="fontsize10" id="y350e606c-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10"><inline class="smallCaps">Availability of payment under other payment systems</inline>.—</heading><content>Payments for applicable items and services furnished by an off-campus outpatient department of a provider that are described in paragraph (1)(B)(v) shall be made under the applicable payment system under this part (other than under this subsection) if the requirements for such payment are otherwise met.</content></subparagraph> <subparagraph class="fontsize10" id="y350e606d-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><heading class="fontsize10"><inline class="smallCaps">Information needed for implementation</inline>.—</heading><content>Each hospital shall provide to the Secretary such information as the Secretary determines appropriate to implement this paragraph and paragraph (1)(B)(v) (which may include reporting of information on a hospital claim using a code or modifier and reporting information about off-campus outpatient departments of a provider on the enrollment form described in section 1866(j)).</content></subparagraph> <subparagraph class="fontsize10" id="y350e606e-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">“(E) </num><heading class="fontsize10"><inline class="smallCaps">Limitations</inline>.—</heading><chapeau>There shall be no administrative or judicial review under section 1869, section 1878, or otherwise of the following:</chapeau><clause class="fontsize10" id="y350e606f-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>The determination of the applicable items and services under subparagraph (A) and applicable payment systems under subparagraph (C).</content></clause> <clause class="fontsize10" id="y350e6070-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>The determination of whether a department of a provider meets the term described in subparagraph (B).</content></clause> <clause class="fontsize10" id="y350e6071-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>Any information that hospitals are required to report pursuant to subparagraph (D).”</content></clause> </subparagraph> </paragraph> </quotedContent>.<page identifier="/us/stat/129/599">129 STAT. 599</page></content></paragraph> </section> <section id="d198968e2727" identifier="/us/pl/114/74/tVI/s604" role="instruction" style="-uslm-lc:I658143"><num class="fontsize12" value="604">SEC. 604. </num><heading>REPEAL OF AUTOMATIC ENROLLMENT REQUIREMENT.</heading><content style="-uslm-lc:I658120">  The Fair Labor Standards Act of 1938 (<ref href="/us/usc/t29/s201/etseq">29 U.S.C. 201 et seq.</ref>) <amendingAction type="amend">is amended</amendingAction> by repealing section <sidenote><p class="leftAlign firstIndent0 fontsize8" id="x350e6072-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t29/s218a">29 USC 218a</ref>.</p></sidenote>18A (as added by section 1511 of the Patient Protection and Affordable Care Act (<ref href="/us/pl/111/148">Public Law 111–148</ref>)).</content></section> <num value="VII">TITLE VII—</num><heading>JUDICIARY</heading> <section id="d198968e2755" identifier="/us/pl/114/74/tVII/s701" style="-uslm-lc:I658143"><num class="fontsize12" value="701">SEC. 701. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x350e6073-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Federal Civil Penalties Inflation Adjustment Act Improvements Act of 2015.</p><p class="leftAlign firstIndent0 fontsize8" id="x350e6074-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t28/s1">28 USC 1 note</ref>.</p><p class="leftAlign firstIndent0 fontsize8" id="x350e6075-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t28/s2461">28 USC 2461 note</ref>.</p></sidenote><heading>CIVIL MONETARY PENALTY INFLATION ADJUSTMENTS.</heading><subsection class="firstIndent0 fontsize10" id="y350f23c6-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVII/s701/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10"><inline class="smallCaps">Short Title</inline>.—</heading><content>This section may be cited as the “<shortTitle role="section">Federal Civil Penalties Inflation Adjustment Act Improvements Act of 2015</shortTitle>”.</content></subsection> <subsection class="firstIndent0 fontsize10" id="y350f23c7-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVII/s701/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><inline class="smallCaps">Amendments</inline>.—</heading><chapeau>The Federal Civil Penalties Inflation Adjustment Act of 1990 (<ref href="/us/usc/t28/s2461">28 U.S.C. 2461 note</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="y350f23c8-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVII/s701/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><chapeau>in section 4—</chapeau><subparagraph class="fontsize10" id="y350f23c9-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVII/s701/b/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>by <amendingAction type="delete">striking</amendingAction> the matter preceding paragraph (1) and <amendingAction type="insert">inserting</amendingAction> the following:<quotedContent><subsection class="indentDown2 firstIndent0 fontsize10" id="y350f4ada-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x350f4adb-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Deadlines.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">In General</inline>.—</heading><content>Not later than July 1, 2016, and not later than January 15 of every year thereafter, and subject to subsections (c) and (d), the head of each agency <br/>shall—”</content></subsection> </quotedContent>;</content></subparagraph> <subparagraph class="fontsize10" id="y350f4adc-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVII/s701/b/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><chapeau>in paragraph (1)—</chapeau><clause class="fontsize10" id="y350f4add-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVII/s701/b/1/B/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>by regulation adjust</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>in accordance with subsection (b), adjust</quotedText>”; and</content></clause> <clause class="fontsize10" id="y350f4ade-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVII/s701/b/1/B/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>, the Tariff Act of 1930, the Occupational Safety and Health Act of 1970, or the Social Security Act</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText> or the Tariff Act of 1930</quotedText>”;</content></clause> </subparagraph> <subparagraph class="fontsize10" id="y350f4adf-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVII/s701/b/1/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>in paragraph (2), by <amendingAction type="delete">striking</amendingAction> “<quotedText>such regulation</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>such adjustment</quotedText>”; and</content></subparagraph> <subparagraph class="fontsize10" id="y350f4ae0-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVII/s701/b/1/D" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">(D) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><subsection class="indentDown2 firstIndent0 fontsize10" id="y350f71f1-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b) </num><heading class="fontsize10"><inline class="smallCaps">Procedures for Adjustments</inline>.—</heading><paragraph class="fontsize10" id="y350f71f2-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10"><inline class="smallCaps">Catch up adjustment</inline>.—</heading><chapeau>For the first adjustment made under subsection (a) after the date of enactment of the Federal Civil Penalties Inflation Adjustment Act Improvements Act of 2015—</chapeau><subparagraph class="fontsize10" id="y350f71f3-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x350f71f4-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Regulations.</p></sidenote><content>the head of an agency shall adjust civil monetary penalties through an interim final rulemaking; and</content></subparagraph> <subparagraph class="fontsize10" id="y350f71f5-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x350f71f6-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Effective date.</p><p class="leftAlign firstIndent0 fontsize8" id="x350f71f7-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Deadline.</p></sidenote><content>the adjustment shall take effect not later than August 1, 2016.</content></subparagraph> </paragraph> <paragraph class="fontsize10" id="y350f71f8-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10"><inline class="smallCaps">Subsequent adjustments</inline>.—</heading><content>For the second adjustment made under subsection (a) after the date of enactment of the Federal Civil Penalties Inflation Adjustment Act Improvements Act of 2015, and each adjustment thereafter, the head of an agency shall adjust civil monetary penalties and shall make the adjustment notwithstanding <ref href="/us/usc/t5/s553">section 553 of title 5, United States Code</ref>.</content></paragraph> </subsection> <subsection class="indentDown2 firstIndent0 fontsize10" id="y350f71f9-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">“(c) </num><heading class="fontsize10"><inline class="smallCaps">Exception</inline>.—</heading><chapeau>For the first adjustment made under subsection (a) after the date of enactment of the Federal Civil Penalties Inflation Adjustment Act Improvements Act of 2015, the head of an agency may adjust the amount of a civil monetary penalty by less than the otherwise required amount if—</chapeau><paragraph class="fontsize10" id="y350f71fa-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x350f990b-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Publication.</p><p class="leftAlign firstIndent0 fontsize8" id="x350f990c-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Notice.</p><p class="leftAlign firstIndent0 fontsize8" id="x350f990d-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Public comments.</p><p class="leftAlign firstIndent0 fontsize8" id="x350f990e-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Determination.</p><p class="leftAlign firstIndent0 fontsize8" id="x350f990f-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Regulations.</p></sidenote><chapeau>the head of the agency, after publishing a notice of proposed rulemaking and providing an opportunity for comment, determines in a final rule that—</chapeau><subparagraph class="fontsize10" id="y350f9910-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>increasing the civil monetary penalty by the otherwise required amount will have a negative economic impact; or<page identifier="/us/stat/129/600">129 STAT. 600</page></content></subparagraph> <subparagraph class="fontsize10" id="y350f9911-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>the social costs of increasing the civil monetary penalty by the otherwise required amount outweigh the benefits; and</content></subparagraph> </paragraph> <paragraph class="fontsize10" id="y350f9912-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>the Director of the Office of Management and Budget concurs with the determination of the head of the agency under paragraph (1).</content></paragraph> </subsection> <subsection class="indentDown2 firstIndent0 fontsize10" id="y350f9913-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">“(d) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x350f9914-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Time period.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Other Adjustments Made</inline>.—</heading><content>If a civil monetary penalty subject to a cost-of-living adjustment under this Act is, during the 12 months preceding a required cost-of-living adjustment, increased by an amount greater than the amount of the adjustment required under subsection (a), the head of the agency is not required to make the cost-of-living adjustment for that civil monetary penalty in that year.”</content></subsection> </quotedContent>;</content></subparagraph> </paragraph> <paragraph class="fontsize10" id="y350f9915-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVII/s701/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x350f9916-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t28/s2461">28 USC 2461 note</ref>.</p></sidenote><chapeau>in section 5—</chapeau><subparagraph class="fontsize10" id="y350f9917-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVII/s701/b/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in subsection (a), by <amendingAction type="delete">striking</amendingAction> “<quotedText>to the nearest—</quotedText>” and all that follows through the end of subsection (a) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>to the nearest multiple of $1.</quotedText>”; and</content></subparagraph> <subparagraph class="fontsize10" id="y350f9918-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVII/s701/b/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>by <amendingAction type="amend">amending</amendingAction> subsection (b) to read as follows:<quotedContent><subsection class="indentDown2 firstIndent0 fontsize10" id="y350fc029-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b) </num><heading class="fontsize10"><inline class="smallCaps">Definition</inline>.—</heading><paragraph class="fontsize10" id="y350fc02a-e844-11f0-a1e4-69761a48a15a" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><chapeau>Except as provided in paragraph (2), for purposes of subsection (a), the term ‘<term>cost-of-living adjustment</term>’ means the percentage (if any) for each civil monetary penalty by which—</chapeau><subparagraph class="fontsize10" id="y350fc02b-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>the Consumer Price Index for the month of October preceding the date of the adjustment, exceeds</content></subparagraph> <subparagraph class="fontsize10" id="y350fc02c-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>the Consumer Price Index for the month of October 1 year before the month of October referred to in subparagraph (A).</content></subparagraph> </paragraph> <paragraph class="fontsize10" id="y350fc02d-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10"><inline class="smallCaps">Initial adjustment</inline>.—</heading><subparagraph class="fontsize10" id="y350fc02e-e844-11f0-a1e4-69761a48a15a" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><content>Subject to subparagraph (C), for the first inflation adjustment under section 4 made by an agency after the date of enactment of the Federal Civil Penalties Inflation Adjustment Act Improvements Act of 2015, the term ‘<term>cost-of-living adjustment</term>’ means the percentage (if any) for each civil monetary penalty by which the Consumer Price Index for the month of October, 2015 exceeds the Consumer Price Index for the month of October of the calendar year during which the amount of such civil monetary penalty was established or adjusted under a provision of law other than this Act.</content></subparagraph> <subparagraph class="fontsize10" id="y350fc02f-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10"><inline class="smallCaps">Application of adjustment</inline>.—</heading><content>The cost-of-living adjustment described in subparagraph (A) shall be applied to the amount of the civil monetary penalty as it was most recently established or adjusted under a provision of law other than this Act.</content></subparagraph> <subparagraph class="fontsize10" id="y350fc030-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10"><inline class="smallCaps">Maximum adjustment</inline>.—</heading><content>The amount of the increase in a civil monetary penalty under subparagraph (A) shall not exceed 150 percent of the amount of that civil monetary penalty on the date of enactment of the Federal Civil Penalties Inflation Adjustment Act Improvements Act of 2015.”</content></subparagraph> </paragraph> </subsection> </quotedContent>;</content></subparagraph> </paragraph> <paragraph class="fontsize10" id="y350fc031-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVII/s701/b/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x350fc032-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t28/s2461">28 USC 2461 note</ref>.</p></sidenote><content>in section 6, by <amendingAction type="delete">striking</amendingAction> “<quotedText>violations which occur</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>civil monetary penalties, including those whose associated violation predated such increase, which are assessed</quotedText>”; and</content></paragraph> <paragraph class="fontsize10" id="y350fc033-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVII/s701/b/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<page identifier="/us/stat/129/601">129 STAT. 601</page> <quotedContent><section class="centered fontsize12" id="y350fe744-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658141"><num class="fontsize12" value="7">“SEC. 7. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x350fe745-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t28/s2461">28 USC 2461 note</ref>.</p><p class="leftAlign firstIndent0 fontsize8" id="x350fe746-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Deadlines.</p></sidenote><heading class="fontsize12">IMPLEMENTATION AND OVERSIGHT ENHANCEMENTS.</heading><subsection class="indentDown1 firstIndent0 fontsize10" id="y350fe747-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><heading class="fontsize10"><inline class="smallCaps">OMB Guidance</inline>.—</heading><content>Not later than February 29, 2016, not later than December 15, 2016, and December 15 of every year thereafter, the Director of the Office of Management and Budget shall issue guidance to agencies on implementing the inflation adjustments required under this Act.</content></subsection> <subsection class="indentDown1 firstIndent0 fontsize10" id="y350fe748-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b) </num><heading class="fontsize10"><inline class="smallCaps">Agency Financial Reports</inline>.—</heading><content>The head of each agency shall include in the Agency Financial Report submitted under OMB Circular A–136, or any successor thereto, information about the civil monetary penalties within the jurisdiction of the agency, including the adjustment of the civil monetary penalties by the head of the agency under this Act.</content></subsection> <subsection class="indentDown1 firstIndent0 fontsize10" id="y350fe749-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">“(c) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x350fe74a-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Reports.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">GAO Review</inline>.—</heading><content>The Comptroller General of the United States shall annually submit to Congress a report assessing the compliance of agencies with the inflation adjustments required under this Act, which may be included as part of another report submitted to Congress.”</content></subsection> </section> </quotedContent>.</content></paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="y350fe74b-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVII/s701/c" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10"><inline class="smallCaps">Repeal</inline>.—</heading><content>Section 31001(s) of the Debt Collection Improvement Act of 1996 (<ref href="/us/usc/t28/s2461">28 U.S.C. 2461 note</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> paragraph (2).</content></subsection> </section> <section id="d198968e3174" identifier="/us/pl/114/74/tVII/s702" style="-uslm-lc:I658143"><num class="fontsize12" value="702">SEC. 702. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x350fe74c-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Rescission.</p></sidenote><heading>CRIME VICTIMS FUND.</heading><content style="-uslm-lc:I658120">  There is hereby rescinded and permanently canceled $1,500,000,000 of the funds deposited or available in the Crime Victims Fund created by section 1402 of the Victims of Crime Act of 1984 (<ref href="/us/usc/t42/s10601">42 U.S.C. 10601</ref>).</content></section> <section id="d198968e3187" identifier="/us/pl/114/74/tVII/s703" style="-uslm-lc:I658143"><num class="fontsize12" value="703">SEC. 703. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x350fe74d-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Rescission.</p><p class="leftAlign firstIndent0 fontsize8" id="x350fe74e-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Cancellation.</p></sidenote><heading>ASSETS FORFEITURE FUND.</heading><content style="-uslm-lc:I658120">  Of the amounts deposited in the Department of Justice Assets Forfeiture Fund, $746,000,000 are hereby rescinded and permanently cancelled.</content></section> <num value="VIII">TITLE VIII—</num><heading>SOCIAL <sidenote><p class="leftAlign firstIndent0 fontsize8" id="x350fe74f-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Social Security Benefit Protection and Opportunity Enhancement Act of 2015.</p><p class="leftAlign firstIndent0 fontsize8" id="x350fe750-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t42/s1305">42 USC 1305 note</ref>.</p></sidenote>SECURITY</heading> <section id="d198968e3214" identifier="/us/pl/114/74/tVIII/s801" style="-uslm-lc:I658143"><num class="fontsize12" value="801">SEC. 801. </num><heading>SHORT TITLE.</heading><content style="-uslm-lc:I658120">  This title may be cited as the “<shortTitle role="title">Social Security Benefit Protection and Opportunity Enhancement Act of 2015</shortTitle>”.</content></section> <subtitle id="d198968e3224" identifier="/us/pl/114/74/tVIII/stA" style="-uslm-lc:I658178"><num value="A">Subtitle A—</num><heading>Ensuring Correct Payments and Reducing Fraud</heading> <section id="d198968e3229" identifier="/us/pl/114/74/tVIII/stA/s811" style="-uslm-lc:I658143"><num class="fontsize12" value="811">SEC. 811. </num><heading>EXPANSION OF COOPERATIVE DISABILITY INVESTIGATIONS UNITS.</heading><subsection class="firstIndent0 fontsize10" id="y35100e61-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stA/s811/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x35100e62-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Deadline.</p><p class="leftAlign firstIndent0 fontsize8" id="x35100e63-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t42/s421">42 USC 421</ref>.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">In General</inline>.—</heading><content>Not later than October 1, 2022, the Commissioner of Social Security shall take any necessary actions, subject to the availability of appropriations, to ensure that cooperative disability investigations units have been established, in areas where there is cooperation with local law enforcement agencies, that would cover each of the 50 States, the District of Columbia, Puerto Rico, Guam, the Northern Mariana Islands, the Virgin Islands, and American Samoa.</content></subsection> <subsection class="firstIndent0 fontsize10" id="y35100e64-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stA/s811/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><inline class="smallCaps">Report</inline>.—</heading><content>Not later than 90 days after the date of the enactment of this Act and annually thereafter until the earlier of 2022 or the date on which nationwide coverage is achieved, the Commissioner of Social Security shall submit to the Committee <page identifier="/us/stat/129/602">129 STAT. 602</page> on Ways and Means of the House of Representatives and the Committee on Finance of the Senate a report describing a plan to implement the nationwide coverage described in subsection (a) and outlining areas where the Social Security Administration did not receive the cooperation of local law enforcement agencies.</content></subsection> </section> <section id="d198968e3263" identifier="/us/pl/114/74/tVIII/stA/s812" style="-uslm-lc:I658143"><num class="fontsize12" value="812">SEC. 812. </num><heading>EXCLUSION OF CERTAIN MEDICAL SOURCES OF EVIDENCE.</heading><subsection class="firstIndent0 fontsize10" id="y35105c85-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stA/s812/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10"><inline class="smallCaps">In General</inline>.—</heading><content>Section 223(d)(5) of the Social Security Act (<ref href="/us/usc/t42/s423/d/5">42 U.S.C. 423(d)(5)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><subparagraph class="indentUp2 fontsize10" id="y35108396-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C)</num><clause class="inline" id="y35108397-e844-11f0-a1e4-69761a48a15a"><num value="i">(i) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x35108398-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Determination.</p></sidenote><chapeau>In making any determination with respect to whether an individual is under a disability or continues to be under a disability, the Commissioner of Social Security may not consider (except for good cause as determined by the Commissioner) any evidence furnished by—</chapeau><subclause class="fontsize10" id="y35108399-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>any individual or entity who has been convicted of a felony under section 208 or under section 1632;</content></subclause> <subclause class="fontsize10" id="y3510839a-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>any individual or entity who has been excluded from participation in any Federal health care program under section 1128; or</content></subclause> <subclause class="fontsize10" id="y3510839b-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="III">“(III) </num><content>any person with respect to whom a civil money penalty or assessment has been imposed under section 1129 for the submission of false evidence.</content></subclause> </clause> <clause class="indentUp0 fontsize10" id="y3510839c-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><chapeau>To the extent and at such times as is necessary for the effective implementation of clause (i) of this subparagraph—</chapeau><subclause class="fontsize10" id="y3510839d-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>the Inspector General of the Social Security Administration shall transmit to the Commissioner information relating to persons described in subclause (I) or (III) of clause (i);</content></subclause> <subclause class="fontsize10" id="y3510839e-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>the Secretary of Health and Human Services shall transmit to the Commissioner information relating to persons described in subclause (II) of clause (i); and”</content></subclause> </clause> </subparagraph> </quotedContent>.</content></subsection> <subsection class="firstIndent0 fontsize10" id="y3510839f-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stA/s812/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x351083a0-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Deadline.</p><p class="leftAlign firstIndent0 fontsize8" id="x351083a1-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t42/s423">42 USC 423 note</ref>.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Regulations</inline>.—</heading><content>Not later than 1 year after the date of the enactment of this Act, the Commissioner of Social Security shall issue regulations to carry out the amendment made by subsection (a).</content></subsection> <subsection class="firstIndent0 fontsize10" id="y351083a2-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stA/s812/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x351083a3-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Applicability.</p><p class="leftAlign firstIndent0 fontsize8" id="x351083a4-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t42/s423">42 USC 423 note</ref>.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Effective Date</inline>.—</heading><chapeau>The amendment made by subsection (a) shall apply with respect to determinations of disability made on or after the earlier of—</chapeau><paragraph class="fontsize10" id="y351083a5-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stA/s812/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>the effective date of the regulations issued by the Commissioner under subsection (b); or</content></paragraph> <paragraph class="fontsize10" id="y351083a6-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stA/s812/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>one year after the date of the enactment of this Act.</content></paragraph> </subsection> </section> <section id="d198968e3373" identifier="/us/pl/114/74/tVIII/stA/s813" style="-uslm-lc:I658143"><num class="fontsize12" value="813">SEC. 813. </num><heading>NEW AND STRONGER PENALTIES.</heading><subsection class="firstIndent0 fontsize10" id="y351145f7-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stA/s813/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10"><inline class="smallCaps">Conspiracy to Commit Social Security Fraud</inline>.—</heading><paragraph class="fontsize10" id="y351145f8-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stA/s813/a/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10"><inline class="smallCaps">Amendment to title ii</inline>.—</heading><chapeau>Section 208(a) of the Social Security Act (<ref href="/us/usc/t42/s408/a">42 U.S.C. 408(a)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><subparagraph class="fontsize10" id="y351145f9-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stA/s813/a/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in paragraph (7)(C), by <amendingAction type="delete">striking</amendingAction> “<quotedText>or</quotedText>” at the end;</content></subparagraph> <subparagraph class="fontsize10" id="y351145fa-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stA/s813/a/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in paragraph (8), by <amendingAction type="add">adding</amendingAction> “<quotedText>or</quotedText>” at the end; and</content></subparagraph> <subparagraph class="fontsize10" id="y351145fb-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stA/s813/a/1/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>by <amendingAction type="insert">inserting</amendingAction> after paragraph (8) the following:<quotedContent><paragraph class="indentDown1 fontsize10" id="y351145fc-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="9">“(9) </num><content>conspires to commit any offense described in any of paragraphs (1) through (4),”</content></paragraph> </quotedContent>.</content></subparagraph> </paragraph> <paragraph class="fontsize10" id="y351145fd-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stA/s813/a/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10"><inline class="smallCaps">Amendment to title viii</inline>.—</heading><chapeau>Section 811(a) of such Act (<ref href="/us/usc/t42/s1011/a">42 U.S.C. 1011(a)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><subparagraph class="fontsize10" id="y351145fe-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stA/s813/a/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in paragraph (3), by <amendingAction type="delete">striking</amendingAction> “<quotedText>or</quotedText>” at the end;</content></subparagraph> <subparagraph class="fontsize10" id="y351145ff-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stA/s813/a/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in paragraph (4), by <amendingAction type="delete">striking</amendingAction> the comma and <amendingAction type="add">adding</amendingAction> “<quotedText>; or</quotedText>” at the end; and<page identifier="/us/stat/129/603">129 STAT. 603</page></content></subparagraph> <subparagraph class="fontsize10" id="y35114600-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stA/s813/a/2/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>by <amendingAction type="insert">inserting</amendingAction> after paragraph (4) the following:<quotedContent><paragraph class="indentDown1 fontsize10" id="y35114601-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">“(5) </num><content>conspires to commit any offense described in any of paragraphs (1) through (3),”</content></paragraph> </quotedContent>.</content></subparagraph> </paragraph> <paragraph class="fontsize10" id="y35114602-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stA/s813/a/3" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10"><inline class="smallCaps">Amendment to title xvi</inline>.—</heading><chapeau>Section 1632(a) of such Act (<ref href="/us/usc/t42/s1383a/a">42 U.S.C. 1383a(a)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><subparagraph class="fontsize10" id="y35114603-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stA/s813/a/3/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in paragraph (3), by <amendingAction type="delete">striking</amendingAction> “<quotedText>or</quotedText>” at the end;</content></subparagraph> <subparagraph class="fontsize10" id="y35114604-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stA/s813/a/3/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in paragraph (4), by <amendingAction type="add">adding</amendingAction> “<quotedText>or</quotedText>” at the end; and</content></subparagraph> <subparagraph class="fontsize10" id="y35114605-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stA/s813/a/3/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>by <amendingAction type="insert">inserting</amendingAction> after paragraph (4) the following:<quotedContent><paragraph class="indentDown1 fontsize10" id="y35116d16-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">“(5) </num><content>conspires to commit any offense described in any of paragraphs (1) through (3),”</content></paragraph> </quotedContent>.</content></subparagraph> </paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="y35116d17-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stA/s813/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><inline class="smallCaps">Increased Criminal Penalties for Certain Individuals Violating Positions of Trust</inline>.—</heading><paragraph class="fontsize10" id="y35116d18-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stA/s813/b/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10"><inline class="smallCaps">Amendment to title ii</inline>.—</heading><content>Section 208(a) of the Social Security Act (<ref href="/us/usc/t42/s408/a">42 U.S.C. 408(a)</ref>), as amended by subsection (a), is further amended by <amendingAction type="delete">striking</amendingAction> the period at the end and <amendingAction type="insert">inserting</amendingAction> “<quotedText>, except that in the case of a person who receives a fee or other income for services performed in connection with any determination with respect to benefits under this title (including a claimant representative, translator, or current or former employee of the Social Security Administration), or who is a physician or other health care provider who submits, or causes the submission of, medical or other evidence in connection with any such determination, such person shall be guilty of a felony and upon conviction thereof shall be fined under <ref href="/us/usc/t18">title 18, United States Code</ref>, or imprisoned for not more than ten years, or both.</quotedText>”.</content></paragraph> <paragraph class="fontsize10" id="y35116d19-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stA/s813/b/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10"><inline class="smallCaps">Amendment to title viii</inline>.—</heading><content>Section 811(a) of such Act (<ref href="/us/usc/t42/s1011/a">42 U.S.C. 1011(a)</ref>), as amended by subsection (a), is further amended by <amendingAction type="delete">striking</amendingAction> the period at the end and <amendingAction type="insert">inserting</amendingAction> “<quotedText>, except that in the case of a person who receives a fee or other income for services performed in connection with any determination with respect to benefits under this title (including a claimant representative, translator, or current or former employee of the Social Security Administration), or who is a physician or other health care provider who submits, or causes the submission of, medical or other evidence in connection with any such determination, such person shall be guilty of a felony and upon conviction thereof shall be fined under <ref href="/us/usc/t18">title 18, United States Code</ref>, or imprisoned for not more than ten years, or both.</quotedText>”.</content></paragraph> <paragraph class="fontsize10" id="y35116d1a-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stA/s813/b/3" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10"><inline class="smallCaps">Amendment to title xvi</inline>.—</heading><content>Section 1632(a) of such Act (<ref href="/us/usc/t42/s1383a/a">42 U.S.C. 1383a(a)</ref>), as amended by subsection (a), is further amended by <amendingAction type="delete">striking</amendingAction> the period at the end and <amendingAction type="insert">inserting</amendingAction> “<quotedText>, except that in the case of a person who receives a fee or other income for services performed in connection with any determination with respect to benefits under this title (including a claimant representative, translator, or current or former employee of the Social Security Administration), or who is a physician or other health care provider who submits, or causes the submission of, medical or other evidence in connection with any such determination, such person shall be guilty of a felony and upon conviction thereof shall be fined under <ref href="/us/usc/t18">title 18, United States Code</ref>, or imprisoned for not more than ten years, or both.</quotedText>”.</content></paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="y35116d1b-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stA/s813/c" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10"><inline class="smallCaps">Increased Civil Monetary Penalties for Certain Individuals Violating Positions of Trust</inline>.—</heading><content>Section 1129(a)(1) of the Social Security Act (<ref href="/us/usc/t42/s1320a–8/a/1">42 U.S.C. 1320a–8(a)(1)</ref>) <amendingAction type="amend">is amended</amendingAction>, <page identifier="/us/stat/129/604">129 STAT. 604</page> in the matter following subparagraph (C), by <amendingAction type="insert">inserting</amendingAction> after “<quotedText>withholding disclosure of such fact</quotedText>” the following: “<quotedText>, except that in the case of such a person who receives a fee or other income for services performed in connection with any such determination (including a claimant representative, translator, or current or former employee of the Social Security Administration) or who is a physician or other health care provider who submits, or causes the submission of, medical or other evidence in connection with any such determination, the amount of such penalty shall be not more than $7,500</quotedText>”.</content></subsection> <subsection class="firstIndent0 fontsize10" id="y35116d1c-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stA/s813/d" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10"><inline class="smallCaps">No Benefits Payable to Individuals for Whom a Civil Monetary Penalty Is Imposed for Fraudulently Concealing Work Activity</inline>.—</heading><content>Section 222(c)(5) of the Social Security Act (<ref href="/us/usc/t42/s422/c/5">42 U.S.C. 422(c)(5)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> after “<quotedText>conviction by a Federal court</quotedText>” the following: “<quotedText>, or the imposition of a civil monetary penalty under section 1129,</quotedText>”.</content></subsection> </section> <section id="d198968e3656" identifier="/us/pl/114/74/tVIII/stA/s814" style="-uslm-lc:I658143"><num class="fontsize12" value="814">SEC. 814. </num><heading>REFERENCES TO SOCIAL SECURITY AND MEDICARE IN ELECTRONIC COMMUNICATIONS.</heading><subsection class="firstIndent0 fontsize10" id="y3511942d-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stA/s814/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10"><inline class="smallCaps">In General</inline>.—</heading><content>Section 1140(a)(1) of the Social Security Act (<ref href="/us/usc/t42/s1320b–10/a/1">42 U.S.C. 1320b–10(a)(1)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> “<quotedText>(including any Internet or other electronic communication)</quotedText>” after “<quotedText>or other communication</quotedText>”.</content></subsection> <subsection class="firstIndent0 fontsize10" id="y3511942e-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stA/s814/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><inline class="smallCaps">Each Communication Treated as Separate Violation</inline>.—</heading><content>Section 1140(b) of such Act (<ref href="/us/usc/t42/s1320b–10/b">42 U.S.C. 1320b–10(b)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> after the second sentence the following: “<quotedText>In the case of any items referred to in subsection (a)(1) consisting of Internet or other electronic communications, each dissemination, viewing, or accessing of such a communication which contains one or more words, letters, symbols, or emblems in violation of subsection (a) shall represent a separate violation</quotedText>”.</content></subsection> </section> <section id="d198968e3700" identifier="/us/pl/114/74/tVIII/stA/s815" role="instruction" style="-uslm-lc:I658143"><num class="fontsize12" value="815">SEC. 815. </num><heading>CHANGE TO CAP ADJUSTMENT AUTHORITY.</heading><chapeau class="indentUp0 firstIndent0 fontsize10" id="x3511e24f-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120">  Section 251(b)(2)(B) of the Balanced Budget and Emergency Deficit Control Act of 1985 (<ref href="/us/usc/t2/s901/b/2/B">2 U.S.C. 901(b)(2)(B)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="y3511e250-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stA/s815/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><chapeau>in clause (i)—</chapeau><subparagraph class="fontsize10" id="y3511e251-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stA/s815/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in the matter before subclause (I), by <amendingAction type="delete">striking</amendingAction> “<quotedText>and for the cost associated with conducting redeterminations of eligibility under title XVI of the Social Security Act</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>, for the cost associated with conducting redeterminations of eligibility under title XVI of the Social Security Act, for the cost of co-operative disability investigation units, and for the cost associated with the prosecution of fraud in the programs and operations of the Social Security Administration by Special Assistant United States Attorneys</quotedText>”;</content></subparagraph> <subparagraph class="fontsize10" id="y3511e252-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stA/s815/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in subclause (VI), by <amendingAction type="delete">striking</amendingAction> “<quotedText>$1,309,000,000</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>$1,546,000,000</quotedText>”;</content></subparagraph> <subparagraph class="fontsize10" id="y3511e253-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stA/s815/1/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>in subclause (VII), by <amendingAction type="delete">striking</amendingAction> “<quotedText>$1,309,000,000</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>$1,462,000,000</quotedText>”;</content></subparagraph> <subparagraph class="fontsize10" id="y3511e254-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stA/s815/1/D" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">(D) </num><content>in subclause (VIII), by <amendingAction type="delete">striking</amendingAction> “<quotedText>$1,309,000,000</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>$1,410,000,000</quotedText>”; and</content></subparagraph> <subparagraph class="fontsize10" id="y3511e255-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stA/s815/1/E" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">(E) </num><content>in subclause (X), by <amendingAction type="delete">striking</amendingAction> “<quotedText>$1,309,000,000</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>$1,302,000,000</quotedText>”;</content></subparagraph> </paragraph> <paragraph class="fontsize10" id="y3511e256-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stA/s815/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>in clause (ii)(I), by <amendingAction type="insert">inserting</amendingAction> “<quotedText>, including work-related continuing disability reviews to determine whether earnings derived from services demonstrate an individual’s ability to <page identifier="/us/stat/129/605">129 STAT. 605</page> engage in substantial gainful activity</quotedText>” before the semicolon; and</content></paragraph> <paragraph class="fontsize10" id="y3511e257-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stA/s815/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>in clause (ii)(III), by <amendingAction type="delete">striking</amendingAction> “<quotedText>and redeterminations</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>, redeterminations, co-operative disability investigation units, and fraud prosecutions</quotedText>”.</content></paragraph> </section> </subtitle> <subtitle id="d198968e3803" identifier="/us/pl/114/74/tVIII/stB" style="-uslm-lc:I658178"><num value="B">Subtitle B—</num><heading>Promoting Opportunity for Disability Beneficiaries</heading> <section id="d198968e3808" identifier="/us/pl/114/74/tVIII/stB/s821" style="-uslm-lc:I658143"><num class="fontsize12" value="821">SEC. 821. </num><heading>TEMPORARY REAUTHORIZATION OF DISABILITY INSURANCE DEMONSTRATION PROJECT AUTHORITY.</heading><subsection class="firstIndent0 fontsize10" id="y35120968-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stB/s821/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10"><inline class="smallCaps">Termination Date</inline>.—</heading><content>Section 234(d)(2) of the Social Security Act (<ref href="/us/usc/t42/s434/d/2">42 U.S.C. 434(d)(2)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>December 18, 2005</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>December 31, 2021, and the authority to carry out such projects shall terminate on December 31, 2022</quotedText>”.</content></subsection> <subsection class="firstIndent0 fontsize10" id="y35120969-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stB/s821/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><inline class="smallCaps">Authority to Waive Compliance With Benefits Requirements</inline>.—</heading><content>Section 234(c) of such Act <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>December 17, 2005</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>December 30, 2021</quotedText>”.</content></subsection> </section> <section id="d198968e3854" identifier="/us/pl/114/74/tVIII/stB/s822" style="-uslm-lc:I658143"><num class="fontsize12" value="822">SEC. 822. </num><heading>MODIFICATION OF DEMONSTRATION PROJECT AUTHORITY.</heading><subsection class="firstIndent0 fontsize10" id="y3512307a-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stB/s822/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10"><inline class="smallCaps">In General</inline>.—</heading><content>Section 234(a)(1) of the Social Security Act (<ref href="/us/usc/t42/s434/a/1">42 U.S.C. 434(a)(1)</ref>) <amendingAction type="amend">is amended</amendingAction> in the matter preceding subparagraph (A) by <amendingAction type="insert">inserting</amendingAction> “<quotedText>to promote attachment to the labor force and</quotedText>” after “<quotedText>designed</quotedText>”.</content></subsection> <subsection class="firstIndent0 fontsize10" id="y3512307b-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stB/s822/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><inline class="smallCaps">Congressional Review Period</inline>.—</heading><content>Section 234(c) of the Social Security Act (<ref href="/us/usc/t42/s434/c">42 U.S.C. 434(c)</ref>), as amended by section 821(b) of this Act, is further amended by <amendingAction type="insert">inserting</amendingAction> “<quotedText>including the objectives of the experiment or demonstration project, the expected annual and total costs, and the dates on which the experiment or demonstration project is expected to start and finish,</quotedText>” after “<quotedText>thereof,</quotedText>”</content></subsection> <subsection class="firstIndent0 fontsize10" id="y3512307c-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stB/s822/c" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10"><inline class="smallCaps">Additional Requirements</inline>.—</heading><content>Section 234 of the Social Security Act (<ref href="/us/usc/t42/s434">42 U.S.C. 434</ref>), as amended by subsection (b), is further amended by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><subsection class="firstIndent0 fontsize10" id="y3512578d-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">“(e) </num><heading class="fontsize10"><inline class="smallCaps">Additional Requirements</inline>.—</heading><chapeau>In developing and carrying out any experiment or demonstration project under this section, the Commissioner may not require any individual to participate in such experiment or demonstration project and shall ensure—</chapeau><paragraph class="fontsize10" id="y3512578e-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>that the voluntary participation of individuals in such experiment or demonstration project is obtained through informed written consent which satisfies the requirements for informed consent established by the Commissioner for use in such experiment or demonstration project in which human subjects are at risk;</content></paragraph> <paragraph class="fontsize10" id="y3512578f-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>that any individual’s voluntary agreement to participate in any such experiment or demonstration project may be revoked by such individual at any time; and</content></paragraph> <paragraph class="fontsize10" id="y35125790-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><content>that such experiment or demonstration project is expected to yield statistically significant results.”</content></paragraph> </subsection> </quotedContent>.</content></subsection> <subsection class="firstIndent0 fontsize10" id="y35125791-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stB/s822/d" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10"><inline class="smallCaps">Annual Reporting Deadline</inline>.—</heading><content>Section 234(d)(1) of such Act <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>June 9</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>September 30</quotedText>”.</content></subsection> </section> <section id="d198968e3955" identifier="/us/pl/114/74/tVIII/stB/s823" role="instruction" style="-uslm-lc:I658143"><num class="fontsize12" value="823">SEC. 823. </num><heading>PROMOTING OPPORTUNITY DEMONSTRATION PROJECT.</heading><content class="firstIndent0 fontsize10" id="x3512a5b2-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120">  Section 234 of the Social Security Act (<ref href="/us/usc/t42/s434">42 U.S.C. 434</ref>), as amended by section 822 of this Act, is further amended by <amendingAction type="add">adding</amendingAction> at the end the following:<page identifier="/us/stat/129/606">129 STAT. 606</page><quotedContent><subsection class="firstIndent0 fontsize10" id="y3512f3d3-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="f">“(f) </num><heading class="fontsize10"><inline class="smallCaps">Promoting Opportunity Demonstration Project</inline>.—</heading><paragraph class="fontsize10" id="y3512f3d4-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3512f3d5-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Time period.</p><p class="leftAlign firstIndent0 fontsize8" id="x3512f3d6-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Deadline.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><content>The Commissioner shall carry out a demonstration project under this subsection as described in paragraph (2) during a 5-year period beginning not later than January 1, 2017.</content></paragraph> <paragraph class="fontsize10" id="y3512f3d7-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10"><inline class="smallCaps">Benefit offset</inline>.—</heading><chapeau>Under the demonstration project described in this paragraph, with respect to any individual participating in the project who is otherwise entitled to a benefit under section 223(a)(1) for a month—</chapeau><subparagraph class="fontsize10" id="y3512f3d8-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>any such benefit otherwise payable to the individual for such month (other than a benefit payable for any month prior to the 1st month beginning after the date on which the individual’s entitlement to such benefit is determined) shall be reduced by $1 for each $2 by which the individual’s earnings derived from services paid during such month exceeds an amount equal to the individual’s impairment-related work expenses for such month (as determined under paragraph (3)), except that such benefit may not be reduced below $0;</content></subparagraph> <subparagraph class="fontsize10" id="y3512f3d9-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>no benefit shall be payable under section 202 on the basis of the wages and self-employment income of the individual for any month for which the benefit of such individual under section 223(a)(1) is reduced to $0 pursuant to subparagraph (A);</content></subparagraph> <subparagraph class="fontsize10" id="y3512f3da-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>entitlement to any benefit described in subparagraph (A) or (B) shall not terminate due to earnings derived from services except following the first month for which such benefit has been reduced to $0 pursuant to subparagraph (A) (and the trial work period (as defined in section 222(c)) and extended period of eligibility shall not apply to any such individual for any such month); and</content></subparagraph> <subparagraph class="fontsize10" id="y3512f3db-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><content>in any case in which such an individual is entitled to hospital insurance benefits under part A of title XVIII by reason of section 226(b) and such individual’s entitlement to a benefit described in subparagraph (A) or (B) or status as a qualified railroad retirement beneficiary is terminated pursuant to subparagraph (C), such individual shall be deemed to be entitled to such benefits or to occupy such status (notwithstanding the termination of such entitlement or status) for the period of consecutive months throughout all of which the physical or mental impairment, on which such entitlement or status was based, continues, and throughout all of which such individual would have been entitled to monthly insurance benefits under title II or as a qualified railroad retirement beneficiary had such termination of entitlement or status not occurred, but not in excess of 93 such months.</content></subparagraph> </paragraph> <paragraph class="fontsize10" id="y3512f3dc-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10"><inline class="smallCaps">Impairment-related work expenses</inline>.—</heading><subparagraph class="fontsize10" id="y3512f3dd-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><content>For purposes of paragraph (2)(A) and except as provided in subparagraph (C), the amount of an individual’s impairment-related work expenses for a month is deemed to be the minimum threshold amount.</content></subparagraph> <subparagraph class="fontsize10" id="y3512f3de-e844-11f0-a1e4-69761a48a15a" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3512f3df-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Definition.</p><p class="leftAlign firstIndent0 fontsize8" id="x3512f3e0-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Determination.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Minimum threshold amount</inline>.—</heading><content>In this paragraph, the term ‘<term>minimum threshold amount</term>’ means an amount, to be determined by the Commissioner, which shall not exceed the amount sufficient to demonstrate that <page identifier="/us/stat/129/607">129 STAT. 607</page> an individual has rendered services in a month, as determined by the Commissioner under section 222(c)(4)(A). The Commissioner may test multiple minimum threshold amounts.</content></subparagraph> <subparagraph class="fontsize10" id="y3512f3e1-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10"><inline class="smallCaps">Exception for itemized impairment-related work expenses</inline>.—</heading><clause class="fontsize10" id="y3512f3e2-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><content>Notwithstanding subparagraph (A), in any case in which the amount of such an individual’s itemized impairment-related work expenses (as defined in clause (ii)) for a month is greater than the minimum threshold amount, the amount of the individual’s impairment-related work expenses for the month shall be equal to the amount of the individual’s itemized impairment-related work expenses (as so defined) for the month.</content></clause> <clause class="fontsize10" id="y35131af3-e844-11f0-a1e4-69761a48a15a" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><heading class="fontsize10"><inline class="smallCaps">Definition</inline>.—</heading><content>In this subparagraph, the term ‘<term>itemized impairment-related work expenses</term>’ means the amount excluded under section 223(d)(4)(A) from an individual’s earnings for a month in determining whether an individual is able to engage in substantial gainful activity by reason of such earnings in such month, except that such amount does not include the cost to the individual of any item or service for which the individual does not provide to the Commissioner a satisfactory itemized accounting.</content></clause> </subparagraph> <subparagraph class="fontsize10" id="y35131af4-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><heading class="fontsize10"><inline class="smallCaps">Limitation</inline>.—</heading><content>Notwithstanding the other provisions of this paragraph, for purposes of paragraph (2)(A), the amount of an individual’s impairment-related work expenses for a month shall not exceed the amount of earnings derived from services, prescribed by the Commissioner under regulations issued pursuant to section 223(d)(4)(A), sufficient to demonstrate an individual’s ability to engage in substantial gainful activity.”</content></subparagraph> </paragraph> </subsection> </quotedContent>.</content></section> <section id="d198968e4094" identifier="/us/pl/114/74/tVIII/stB/s824" style="-uslm-lc:I658143"><num class="fontsize12" value="824">SEC. 824. </num><heading>USE OF ELECTRONIC PAYROLL DATA TO IMPROVE PROGRAM ADMINISTRATION.</heading><subsection class="firstIndent0 fontsize10" id="y35140555-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stB/s824/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10"><inline class="smallCaps">In General</inline>.—</heading><content>Title XI of the Social Security Act (<ref href="/us/usc/t42/s1301/etseq">42 U.S.C. 1301 et seq.</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> after section 1183 the following: <quotedContent>“<section class="indentUp0 firstIndent0 fontsize10" id="y35145376-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><heading class="centered fontsize11 smallCaps" style="-uslm-lc:I658189">“information exchange with payroll data providers</heading><num class="fontsize10" style="-uslm-lc:emspace2" value="1184">“<inline class="smallCaps">Sec. 1184. </inline></num><subsection class="inline" id="y35145377-e844-11f0-a1e4-69761a48a15a"><num value="a"> (a) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x35145378-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t42/s1320e–3">42 USC 1320e–3</ref>.</p></sidenote><heading class="smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><chapeau>The Commissioner of Social Security may enter into an information exchange with a payroll data provider for purposes of—</chapeau><paragraph class="fontsize10" id="y35145379-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><chapeau>efficiently administering—</chapeau><subparagraph class="fontsize10" id="y3514537a-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>monthly insurance benefits under subsections (d)(1)(B)(ii), (d)(6)(A)(ii), (d)(6)(B), (e)(1)(B)(ii), and (f)(1)(B)(ii) of section 202 and subsection (a)(1) of section 223; and</content></subparagraph> <subparagraph class="fontsize10" id="y3514537b-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>supplemental security income benefits under title XVI; and</content></subparagraph> </paragraph> <paragraph class="fontsize10" id="y3514537c-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>preventing improper payments of such benefits without the need for verification by independent or collateral sources.</content></paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="y3514537d-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3514537e-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Federal Register, publication.</p><p class="leftAlign firstIndent0 fontsize8" id="x3514537f-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Notice.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Notification Requirements</inline>.—</heading><chapeau>Before entering into an information exchange pursuant to subsection (a), the Commissioner shall publish in the Federal Register a notice describing the <page identifier="/us/stat/129/608">129 STAT. 608</page> information exchange and the extent to which the information received through such exchange is—</chapeau><paragraph class="fontsize10" id="y35145380-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><chapeau>relevant and necessary to—</chapeau><subparagraph class="fontsize10" id="y35145381-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>accurately determine entitlement to, and the amount of, benefits described under subparagraph (A) of subsection (a)(1);</content></subparagraph> <subparagraph class="fontsize10" id="y35145382-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>accurately determine eligibility for, and the amount of, benefits described in subparagraph (B) of such subsection; and</content></subparagraph> <subparagraph class="fontsize10" id="y35145383-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>prevent improper payment of such benefits; and</content></subparagraph> </paragraph> <paragraph class="fontsize10" id="y35145384-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>sufficiently accurate, up-to-date, and complete.</content></paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="y35145385-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">“(c) </num><heading class="fontsize10"><inline class="smallCaps">Definitions</inline>.—</heading><chapeau>For purposes of this section:</chapeau><paragraph class="fontsize10" id="y35145386-e844-11f0-a1e4-69761a48a15a" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10"><inline class="smallCaps">Payroll data provider</inline>.—</heading><content>The term ‘<term>payroll data provider</term>’ means payroll providers, wage verification companies, and other commercial or non-commercial entities that collect and maintain data regarding employment and wages, without regard to whether the entity provides such data for a fee or without cost.</content></paragraph> <paragraph class="fontsize10" id="y35145387-e844-11f0-a1e4-69761a48a15a" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10"><inline class="smallCaps">Information exchange</inline>.—</heading><content>The term ‘<term>information exchange</term>’ means the automated comparison of a system of records maintained by the Commissioner of Social Security with records maintained by a payroll data provider.”</content></paragraph> </subsection> </section> </quotedContent>.</content></subsection> <subsection class="firstIndent0 fontsize10" id="y35145388-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stB/s824/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><inline class="smallCaps">Authorization to Access Information Held by Payroll Data Providers</inline>.—</heading><paragraph class="fontsize10" id="y35145389-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stB/s824/b/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10"><inline class="smallCaps">Amendment to title ii</inline>.—</heading><content>Section 225 of the Social Security Act (<ref href="/us/usc/t42/s425">42 U.S.C. 425</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><subsection class="indentDown1 firstIndent0 fontsize10" id="y3514a1aa-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">“(c) </num><heading class="fontsize10"><inline class="smallCaps">Access to Information Held by Payroll Data Providers</inline>.—</heading><paragraph class="inline" id="y3514a1ab-e844-11f0-a1e4-69761a48a15a"><num value="1">(1) </num><content>The <sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3514a1ac-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Determination.</p></sidenote>Commissioner of Social Security may require each individual who applies for or is entitled to monthly insurance benefits under subsections (d)(1)(B)(ii), (d)(6)(A)(ii), (d)(6)(B), (e)(1)(B)(ii), and (f)(1)(B)(ii) of section 202 and subsection (a)(1) of section 223 to provide authorization by the individual for the Commissioner to obtain from any payroll data provider (as defined in section 1184(c)(1)) any record held by the payroll data provider with respect to the individual whenever the Commissioner determines the record is needed in connection with a determination of initial or ongoing entitlement to such benefits.</content></paragraph> <paragraph class="indentUp0 firstIndent0 fontsize10" id="y3514a1ad-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3514a1ae-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Termination date.</p></sidenote><chapeau>An authorization provided by an individual under this subsection shall remain effective until the earliest of—</chapeau><subparagraph class="fontsize10" id="y3514a1af-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>the rendering of a final adverse decision on the individual’s application or entitlement to benefits under this title;</content></subparagraph> <subparagraph class="fontsize10" id="y3514a1b0-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>the termination of the individual’s entitlement to benefits under this title; or</content></subparagraph> <subparagraph class="fontsize10" id="y3514a1b1-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3514a1b2-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Notification.</p></sidenote><content>the express revocation by the individual of the authorization, in a written notification to the Commissioner.</content></subparagraph> </paragraph> <paragraph class="indentUp0 firstIndent0 fontsize10" id="y3514a1b3-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><content>The Commissioner of Social Security is not required to furnish any authorization obtained pursuant to this subsection to the payroll data provider.</content></paragraph> <paragraph class="indentUp0 firstIndent0 fontsize10" id="y3514a1b4-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3514a1b5-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Notification.</p></sidenote><content>The Commissioner shall inform any person who provides authorization pursuant to this clause of the duration and scope of the authorization.</content></paragraph> <paragraph class="indentUp0 firstIndent0 fontsize10" id="y3514a1b6-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">“(5) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3514a1b7-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Effective date.</p></sidenote><content>If an individual who applies for or is entitled to benefits under this title refuses to provide, or revokes, any authorization under this subsection, subsection (d) shall not apply to such individual beginning with the first day of the first month in which he or she refuses or revokes such authorization.”</content></paragraph> </subsection> </quotedContent>.<page identifier="/us/stat/129/609">129 STAT. 609</page></content></paragraph> <paragraph class="fontsize10" id="y3514a1b8-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stB/s824/b/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10"><inline class="smallCaps">Title xvi</inline>.—</heading><content>Section 1631(e)(1)(B) of the Social Security Act (<ref href="/us/usc/t42/s1383/e/1/B">42 U.S.C. 1383(e)(1)(B)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><subsection class="indentDown1 firstIndent0 fontsize10" id="y3514efd9-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii)</num><subparagraph class="inline" id="y3514efda-e844-11f0-a1e4-69761a48a15a"><num value="I">(I) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3514efdb-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Determination.</p></sidenote><content>The Commissioner of Social Security may require each applicant for, or recipient of, benefits under this title to provide authorization by the applicant, recipient or legal guardian (or by any other person whose income or resources are material to the determination of the eligibility of the applicant or recipient for such benefits) for the Commissioner to obtain from any payroll data provider (as defined in section 1184(c)(1)) any record held by the payroll data provider with respect to the applicant or recipient (or any such other person) whenever the Commissioner determines the record is needed in connection with a determination of initial or ongoing eligibility or the amount of such benefits.</content></subparagraph> <subparagraph class="indentUp0 firstIndent0 fontsize10" id="y3514efdc-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3514efdd-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Termination date.</p></sidenote><chapeau>An authorization provided by an applicant, recipient or legal guardian (or any other person whose income or resources are material to the determination of the eligibility of the applicant or recipient) under this clause shall remain effective until the earliest of—</chapeau><clause class="fontsize10" id="y3514efde-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="aa">“(aa) </num><content>the rendering of a final adverse decision on the applicant’s application for eligibility for benefits under this title;</content></clause> <clause class="fontsize10" id="y3514efdf-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><content>the cessation of the recipient’s eligibility for benefits under this title;</content></clause> <clause class="fontsize10" id="y3514efe0-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="cc">“(cc) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3514efe1-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Notification.</p></sidenote><content>the express revocation by the applicant, or recipient (or such other person referred to in subclause (I)) of the authorization, in a written notification to the Commissioner; or</content></clause> <clause class="fontsize10" id="y3514efe2-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="dd">“(dd) </num><chapeau>the termination of the basis upon which the Commissioner considers another person’s income and resources available to the applicant or recipient.</chapeau><level class="indentDown1 firstIndent0 fontsize10" id="y3514efe3-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="III">“(III) </num><content>The Commissioner of Social Security is not required to furnish any authorization obtained pursuant to this clause to the payroll data provider.</content></level> <level class="indentDown1 firstIndent0 fontsize10" id="y3514efe4-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="IV">“(IV) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3514efe5-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Notification.</p></sidenote><content>The Commissioner shall inform any person who provides authorization pursuant to this clause of the duration and scope of the authorization.</content></level> <level class="indentDown1 firstIndent0 fontsize10" id="y3514efe6-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="V">“(V) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3514efe7-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Effective date.</p></sidenote><content>If an applicant for, or recipient of, benefits under this title (or any such other person referred to in subclause (I)) refuses to provide, or revokes, any authorization required by subclause (I), paragraph (2)(B) and paragraph (10) shall not apply to such applicant or recipient beginning with the first day of the first month in which he or she refuses or revokes such authorization.”</content></level> </clause> </subparagraph> </subsection> </quotedContent>.</content></paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="y3514efe8-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stB/s824/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10"><inline class="smallCaps">Reporting Responsibilities for Beneficiaries Subject to Information Exchange With Payroll Data Provider</inline>.—</heading><paragraph class="fontsize10" id="y3514efe9-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stB/s824/c/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10"><inline class="smallCaps">Amendment to title ii</inline>.—</heading><content>Section 225 of the Social Security (<ref href="/us/usc/t42/s425">42 U.S.C. 425</ref>), as amended by subsection (b)(1), is further amended by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><subsection class="indentDown1 firstIndent0 fontsize10" id="y351516fa-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">“(d) </num><content>An individual who has authorized the Commissioner of Social Security to obtain records from a payroll data provider under subsection (c) shall not be subject to a penalty under section 1129A for any omission or error with respect to such individual’s wages as reported by the payroll data provider.”</content></subsection> </quotedContent>.</content></paragraph> <paragraph class="fontsize10" id="y351516fb-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stB/s824/c/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10"><inline class="smallCaps">Amendment to title xvi</inline>.—</heading><chapeau>Section 1631(e) of the Social Security Act (<ref href="/us/usc/t42/s1383/e">42 U.S.C. 1383(e)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><subparagraph class="fontsize10" id="y351516fc-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stB/s824/c/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><chapeau>in paragraph (2)—<page identifier="/us/stat/129/610">129 STAT. 610</page></chapeau><clause class="fontsize10" id="y351516fd-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stB/s824/c/2/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>In the case of the failure</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>(A) In the case of the failure</quotedText>”;</content></clause> <clause class="fontsize10" id="y351516fe-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stB/s824/c/2/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>by <amendingAction type="redesignate">redesignating</amendingAction> subparagraphs (A) through (C) as clauses (i) through (iii), respectively; and</content></clause> <clause class="fontsize10" id="y351516ff-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stB/s824/c/2/A/iii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">(iii) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><subparagraph class="indentDown3 firstIndent0 fontsize10" id="y35151700-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><chapeau>For purposes of subparagraph (A), the Commissioner of Social Security shall find that good cause exists for the failure of, or delay by, an individual in submitting a report of an event or change in circumstances relevant to eligibility for or amount of benefits under this title in any case where—</chapeau><clause class="fontsize10" id="y35151701-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>the individual (or another person referred to in paragraph (1)(B)(iii)(I)) has provided authorization to the Commissioner to access payroll data records related to the individual; and</content></clause> <clause class="fontsize10" id="y35151702-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>the event or change in circumstance is a change in the individual’s employer.”</content></clause> </subparagraph> </quotedContent>; and</content></clause> </subparagraph> <subparagraph class="fontsize10" id="y35151703-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stB/s824/c/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><paragraph class="indentDown2 firstIndent0 fontsize10" id="y35151704-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="10">“(10) </num><content>An individual who has authorized the Commissioner of Social Security to obtain records from a payroll data provider under paragraph (1)(B)(iii) (or on whose behalf another person described in subclause (I) of such paragraph has provided such authorization) shall not be subject to a penalty under section 1129A for any omission or error with respect to such individual’s wages as reported by the payroll data provider.”</content></paragraph> </quotedContent>.</content></subparagraph> </paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="y35151705-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stB/s824/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x35151706-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Deadline.</p><p class="leftAlign firstIndent0 fontsize8" id="x35151707-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Procedures.</p><p class="leftAlign firstIndent0 fontsize8" id="x35151708-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t42/s1320e–3">42 USC 1320e–3 note</ref>.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Regulations</inline>.—</heading><chapeau>Not later than 1 year after the date of the enactment of this Act, the Commissioner of Social Security shall prescribe by regulation procedures for implementing the Commissioner’s access to and use of information held by payroll providers, including—</chapeau><paragraph class="fontsize10" id="y35151709-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stB/s824/d/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3515170a-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Guidelines.</p></sidenote><content>guidelines for establishing and maintaining information exchanges with payroll providers, pursuant to section 1184 of the Social Security Act;</content></paragraph> <paragraph class="fontsize10" id="y3515170b-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stB/s824/d/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>beneficiary authorizations;</content></paragraph> <paragraph class="fontsize10" id="y3515170c-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stB/s824/d/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>reduced wage reporting responsibilities for individuals who authorize the Commissioner to access information held by payroll data providers through an information exchange; and</content></paragraph> <paragraph class="fontsize10" id="y3515170d-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stB/s824/d/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x35153e1e-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Notification.</p></sidenote><content>procedures for notifying individuals in writing when they become subject to such reduced wage reporting requirements and when such reduced wage reporting requirements no longer apply to them.</content></paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="y35153e1f-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stB/s824/e" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">(e) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x35153e20-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t42/s425">42 USC 425 note</ref>.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Effective Date</inline>.—</heading><content>The amendments made by this section shall take effect on the date that is 1 year after the date of the enactment of this Act.</content></subsection> </section> <section id="d198968e4591" identifier="/us/pl/114/74/tVIII/stB/s825" style="-uslm-lc:I658143"><num class="fontsize12" value="825">SEC. 825. </num><heading>TREATMENT OF EARNINGS DERIVED FROM SERVICES.</heading><subsection class="firstIndent0 fontsize10" id="y35156531-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stB/s825/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10"><inline class="smallCaps">In General</inline>.—</heading><content>Section 223(d)(4) of the Social Security Act (<ref href="/us/usc/t42/s423/d/4">42 U.S.C. 423(d)(4)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><subparagraph class="indentUp0 firstIndent0 fontsize10" id="y35158c42-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C)</num><clause class="inline" id="y35158c43-e844-11f0-a1e4-69761a48a15a"><num value="i">(i) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x35158c44-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Determinations.</p></sidenote><chapeau>Subject to clause (ii), in determining when earnings derived from services demonstrate an individual’s ability to engage in substantial gainful activity, such earnings shall be presumed to have been earned—</chapeau><subclause class="fontsize10" id="y35158c45-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>in making a determination of initial entitlement on the basis of disability, in the month in which the services were performed from which such earnings were derived; and</content></subclause> <subclause class="fontsize10" id="y35158c46-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>in any other case, in the month in which such earnings were paid.<page identifier="/us/stat/129/611">129 STAT. 611</page></content></subclause> </clause> <clause class="indentUp0 firstIndent0 fontsize10" id="y35158c47-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><chapeau>A presumption made under clause (i) shall not apply to a determination described in such clause if—</chapeau><subclause class="fontsize10" id="y35158c48-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>the Commissioner can reasonably establish, based on evidence readily available at the time of such determination, that the earnings were earned in a different month than when paid; or</content></subclause> <subclause class="fontsize10" id="y35158c49-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>in any case in which there is a determination that no benefit is payable due to earnings, after the individual is notified of the presumption made and provided with an opportunity to submit additional information along with an explanation of what additional information is needed, the individual shows to the satisfaction of the Commissioner that such earnings were earned in another month.”</content></subclause> </clause> </subparagraph> </quotedContent>.</content></subsection> <subsection class="firstIndent0 fontsize10" id="y35158c4a-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stB/s825/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x35158c4b-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t42/s423">42 USC 423 note</ref>.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Effective Date</inline>.—</heading><content>The amendment made by subsection (a) shall take effect upon the date of the enactment of this Act, or as soon as practicable thereafter.</content></subsection> </section> <section id="d198968e4671" identifier="/us/pl/114/74/tVIII/stB/s826" style="-uslm-lc:I658143"><num class="fontsize12" value="826">SEC. 826. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x35158c4c-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t42/s423">42 USC 423 note</ref>.</p></sidenote><heading>ELECTRONIC REPORTING OF EARNINGS.</heading><subsection class="firstIndent0 fontsize10" id="y3515b35d-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stB/s826/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3515b35e-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Deadline.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">In General</inline>.—</heading><chapeau>Not later than September 30, 2017, the Commissioner of Social Security shall establish and implement a system that—</chapeau><paragraph class="fontsize10" id="y3515b35f-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stB/s826/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>allows an individual entitled to a monthly insurance benefit based on disability under title II of the Social Security Act (or a representative of the individual) to report to the Commissioner the individual’s earnings derived from services through electronic means, including by telephone and Internet; and</content></paragraph> <paragraph class="fontsize10" id="y3515b360-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stB/s826/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>automatically issues a receipt to the individual (or representative) after receiving each such report.</content></paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="y3515b361-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stB/s826/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><inline class="smallCaps">Supplemental Security Income Reporting System as Model</inline>.—</heading><content>The Commissioner shall model the system established under subsection (a) on the electronic wage reporting systems for recipients of supplemental security income under title XVI of such Act.</content></subsection> </section> </subtitle> <subtitle id="d198968e4713" identifier="/us/pl/114/74/tVIII/stC" style="-uslm-lc:I658178"><num value="C">Subtitle C—</num><heading>Protecting Social Security Benefits</heading> <section id="d198968e4718" identifier="/us/pl/114/74/tVIII/stC/s831" style="-uslm-lc:I658143"><num class="fontsize12" value="831">SEC. 831. </num><heading>CLOSURE OF UNINTENDED LOOPHOLES.</heading><subsection class="firstIndent0 fontsize10" id="y35162892-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stC/s831/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10"><inline class="smallCaps">Presumed Filing of Application by Individuals Eligible for Old-Age Insurance Benefits and for Wife’s or Husband’s Insurance Benefits</inline>.—</heading><paragraph class="fontsize10" id="y35162893-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stC/s831/a/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><content>Section 202(r) of the Social Security Act (<ref href="/us/usc/t42/s402/r">42 U.S.C. 402(r)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> paragraphs (1) and (2) and <amendingAction type="insert">inserting</amendingAction> the following:<quotedContent><paragraph class="indentUp0 fontsize10" id="y35164fa4-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>If an individual is eligible for a wife’s or husband’s insurance benefit (except in the case of eligibility pursuant to clause (ii) of subsection (b)(1)(B) or subsection (c)(1)(B), as appropriate), in any month for which the individual is entitled to an old-age insurance benefit, such individual shall be deemed to have filed an application for wife’s or husband’s insurance benefits for such month.</content></paragraph> <paragraph class="indentUp0 fontsize10" id="y35164fa5-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><chapeau>If an individual is eligible (but for section 202(k)(4)) for an old-age insurance benefit in any month for which the individual is entitled to a wife’s or husband’s insurance benefit (except in the case of entitlement pursuant to clause (ii) of <page identifier="/us/stat/129/612">129 STAT. 612</page> subsection (b)(1)(B) or subsection (c)(1)(B), as appropriate), such individual shall be deemed to have filed an application for old-age insurance benefits—</chapeau><subparagraph class="fontsize10" id="y35164fa6-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>for such month, or</content></subparagraph> <subparagraph class="fontsize10" id="y35164fa7-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>if such individual is also entitled to a disability insurance benefit for such month, in the first subsequent month for which such individual is not entitled to a disability insurance benefit.”</content></subparagraph> </paragraph> </quotedContent>.</content></paragraph> <paragraph class="fontsize10" id="y35164fa8-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stC/s831/a/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10"><inline class="smallCaps">Conforming amendment</inline>.—</heading><chapeau>Section 202 of the Social Security Act (<ref href="/us/usc/t42/s402">42 U.S.C. 402</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><subparagraph class="fontsize10" id="y35164fa9-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stC/s831/a/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in subsection (b)(1), by <amendingAction type="delete">striking</amendingAction> subparagraph (B) and <amendingAction type="insert">inserting</amendingAction> the following:<quotedContent><subparagraph class="indentDown1 fontsize10" id="y35164faa-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B)</num><clause class="inline" id="y35164fab-e844-11f0-a1e4-69761a48a15a"><num value="i">(i) </num><content>has attained age 62, or</content></clause> <clause class="indentUp0 fontsize10" id="y35164fac-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>in the case of a wife, has in her care (individually or jointly with such individual) at the time of filing such application a child entitled to a child’s insurance benefit on the basis of the wages and self-employment income of such individual,”</content></clause> </subparagraph> </quotedContent>; and</content></subparagraph> <subparagraph class="fontsize10" id="y351676bd-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stC/s831/a/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in subsection (c)(1), by <amendingAction type="delete">striking</amendingAction> subparagraph (B) and <amendingAction type="insert">inserting</amendingAction> the following:<quotedContent><subparagraph class="indentDown1 fontsize10" id="y351676be-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B)</num><clause class="inline" id="y351676bf-e844-11f0-a1e4-69761a48a15a"><num value="i">(i) </num><content>has attained age 62, or</content></clause> <clause class="indentUp0 fontsize10" id="y351676c0-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>in the case of a husband, has in his care (individually or jointly with such individual) at the time of filing such application a child entitled to a child’s insurance benefit on the basis of the wages and self-employment income of such individual,”</content></clause> </subparagraph> </quotedContent>.</content></subparagraph> </paragraph> <paragraph class="fontsize10" id="y351676c1-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stC/s831/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x351676c2-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Applicability.</p><p class="leftAlign firstIndent0 fontsize8" id="x351676c3-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t42/s402">42 USC 402 note</ref>.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Effective date</inline>.—</heading><content>The amendments made by this subsection shall apply with respect to individuals who attain age 62 in any calendar year after 2015.</content></paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="y351676c4-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stC/s831/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><inline class="smallCaps">Voluntary Suspension of Benefits</inline>.—</heading><paragraph class="fontsize10" id="y351676c5-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stC/s831/b/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><content>Section 202 of the Social Security Act (<ref href="/us/usc/t42/s402">42 U.S.C. 402</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><subsection class="indentDown1 firstIndent0 fontsize10" id="y3516c4e6-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="z">“(z) </num><heading class="fontsize10"><inline class="smallCaps">Voluntary Suspension</inline>.—</heading><paragraph class="inline" id="y3516c4e7-e844-11f0-a1e4-69761a48a15a"><num value="1">(1)</num><subparagraph class="inline" id="y3516c4e8-e844-11f0-a1e4-69761a48a15a"><num value="A">(A) </num><chapeau>Except as otherwise provided in this subsection, any individual who has attained retirement age (as defined in section 216(l)) and is entitled to old-age insurance benefits may request that payment of such benefits be suspended—</chapeau><clause class="indentUp2 fontsize10" id="y3516c4e9-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3516c4ea-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Effective date.</p></sidenote><content>beginning with the month following the month in which such request is received by the Commissioner, and</content></clause> <clause class="indentUp2 fontsize10" id="y3516c4eb-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3516c4ec-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Termination date.</p></sidenote><content>ending with the earlier of the month following the month in which a request by the individual for a resumption of such benefits is so received or the month following the month in which the individual attains the age of 70.</content></clause> </subparagraph> </paragraph> <paragraph class="indentUp0 firstIndent0 fontsize10" id="y3516c4ed-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3516c4ee-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Termination date.</p></sidenote><chapeau>An individual may not suspend such benefits under this subsection, and any suspension of such benefits under this subsection shall end, effective with respect to any month in which the individual becomes subject to—</chapeau><subparagraph class="fontsize10" id="y3516c4ef-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>mandatory suspension of such benefits under section 202(x);</content></subparagraph> <subparagraph class="fontsize10" id="y3516c4f0-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>termination of such benefits under section 202(n);</content></subparagraph> <subparagraph class="fontsize10" id="y3516c4f1-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>a penalty under section 1129A imposing nonpayment of such benefits; or</content></subparagraph> <subparagraph class="fontsize10" id="y3516c4f2-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><content>any other withholding, in whole or in part, of such benefits under any other provision of law that authorizes recovery of a debt by withholding such benefits.<page identifier="/us/stat/129/613">129 STAT. 613</page></content></subparagraph> </paragraph> <paragraph class="indentUp0 firstIndent0 fontsize10" id="y3516c4f3-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><chapeau>In the case of an individual who requests that such benefits be suspended under this subsection, for any month during the period in which the suspension is in effect—</chapeau><subparagraph class="fontsize10" id="y3516c4f4-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>no retroactive benefits (as defined in subsection (j)(4)(B)(iii)) shall be payable to such individual;</content></subparagraph> <subparagraph class="fontsize10" id="y3516c4f5-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>no monthly benefit shall be payable to any other individual on the basis of such individual’s wages and self-employment income; and</content></subparagraph> <subparagraph class="fontsize10" id="y3516c4f6-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>no monthly benefit shall be payable to such individual on the basis of another individual’s wages and self-employment income.”</content></subparagraph> </paragraph> </subsection> </quotedContent>.</content></paragraph> <paragraph class="fontsize10" id="y3516c4f7-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stC/s831/b/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10"><inline class="smallCaps">Conforming amendment</inline>.—</heading><content>Section 202(w)(2)(B)(ii) of the Social Security Act (<ref href="/us/usc/t42/s402/w/2/B/ii">42 U.S.C. 402(w)(2)(B)(ii)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> “<quotedText>under section 202(z)</quotedText>” after “<quotedText>request</quotedText>”.</content></paragraph> <paragraph class="fontsize10" id="y3516c4f8-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stC/s831/b/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3516c4f9-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Applicability.</p><p class="leftAlign firstIndent0 fontsize8" id="x3516c4fa-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t42/s402">42 USC 402 note</ref>.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Effective date</inline>.—</heading><content>The amendments made by this subsection shall apply with respect to requests for benefit suspension submitted beginning at least 180 days after the date of the enactment of this Act.</content></paragraph> </subsection> </section> <section id="d198968e5015" identifier="/us/pl/114/74/tVIII/stC/s832" style="-uslm-lc:I658143"><num class="fontsize12" value="832">SEC. 832. </num><heading>REQUIREMENT FOR MEDICAL REVIEW.</heading><subsection class="firstIndent0 fontsize10" id="y3516ec0b-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stC/s832/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10"><inline class="smallCaps">In General</inline>.—</heading><content>Section 221(h) of the Social Security Act (<ref href="/us/usc/t42/s421/h">42 U.S.C. 421(h)</ref>) <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><subsection class="firstIndent0 fontsize10" id="y3517131c-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="h">“(h) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3517131d-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Determination.</p></sidenote><chapeau>An initial determination under subsection (a), (c), (g), or (i) shall not be made until the Commissioner of Social Security has made every reasonable effort to ensure—</chapeau><paragraph class="fontsize10" id="y3517131e-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>in any case where there is evidence which indicates the existence of a mental impairment, that a qualified psychiatrist or psychologist has completed the medical portion of the case review and any applicable residual functional capacity assessment; and</content></paragraph> <paragraph class="fontsize10" id="y3517131f-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>in any case where there is evidence which indicates the existence of a physical impairment, that a qualified physician has completed the medical portion of the case review and any applicable residual functional capacity assessment.”</content></paragraph> </subsection> </quotedContent>.</content></subsection> <subsection class="firstIndent0 fontsize10" id="y35171320-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stC/s832/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x35171321-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Applicability.</p><p class="leftAlign firstIndent0 fontsize8" id="x35171322-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t42/s421">42 USC 421 note</ref>.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Effective Date</inline>.—</heading><content>The amendment made by subsection (a) shall apply with respect to determinations of disability made on or after the date that is 1 year after the date of the enactment of this Act.</content></subsection> </section> <section id="d198968e5072" identifier="/us/pl/114/74/tVIII/stC/s833" style="-uslm-lc:I658143"><num class="fontsize12" value="833">SEC. 833. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x35171323-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Time periods.</p></sidenote><heading>REALLOCATION OF PAYROLL TAX REVENUE.</heading><paragraph class="fontsize10" id="y35173a34-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stC/s833/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10"><inline class="smallCaps">Wages</inline>.—</heading><content>Section 201(b)(1) of the Social Security Act (<ref href="/us/usc/t42/s401/b/1">42 U.S.C. 401(b)(1)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>and (R) 1.80 per centum of the wages (as so defined) paid after December 31, 1999, and so reported</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>(R) 1.80 per centum of the wages (as so defined) paid after December 31, 1999, and before January 1, 2016, and so reported, (S) 2.37 per centum of the wages (as so defined) paid after December 31, 2015, and before January 1, 2019, and so reported, and (T) 1.80 per centum of the wages (as so defined) paid after December 31, 2018, and so reported,</quotedText>”.</content></paragraph> <paragraph class="fontsize10" id="y35173a35-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stC/s833/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10"><inline class="smallCaps">Self-employment income</inline>.—</heading><content>Section 201(b)(2) of such Act (<ref href="/us/usc/t42/s401/b/2">42 U.S.C. 401(b)(2)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>and (R) 1.80 per centum of the amount of self-employment income (as so defined) so reported for any taxable year beginning after December 31, 1999</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>(R) 1.80 per centum of the amount of self-employment income (as so defined) so reported for any taxable year beginning after December 31, 1999, and before January 1, 2016, (S) 2.37 per centum of <page identifier="/us/stat/129/614">129 STAT. 614</page> the amount of self-employment income (as so defined) so reported for any taxable year beginning after December 31, 2015, and before January 1, 2019, and (T) 1.80 per centum of the amount of self-employment income (as so defined) so reported for any taxable year beginning after December 31, 2018</quotedText>”.</content></paragraph> <paragraph class="fontsize10" id="y35173a36-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stC/s833/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x35173a37-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Applicability.</p><p class="leftAlign firstIndent0 fontsize8" id="x35173a38-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t42/s404">42 USC 404</ref>.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Effective date</inline>.—</heading><content>The amendments made by this section shall apply with respect to wages paid after December 31, 2015, and self-employment income for taxable years beginning after such date.</content></paragraph> </section> <section id="d198968e5143" identifier="/us/pl/114/74/tVIII/stC/s834" style="-uslm-lc:I658143"><num class="fontsize12" value="834">SEC. 834. </num><heading>ACCESS TO FINANCIAL INFORMATION FOR WAIVERS AND ADJUSTMENTS OF RECOVERY.</heading><subsection class="firstIndent0 fontsize10" id="y3517af69-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stC/s834/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10"><inline class="smallCaps">Access to Financial Information for Old-age, Survivors, and Disability Insurance Waivers</inline>.—</heading><content>Section 204(b) of the Social Security Act (<ref href="/us/usc/t42/s404/b">42 U.S.C. 404(b)</ref>) <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><subsection class="firstIndent0 fontsize10" id="y3517fd8a-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b)</num><paragraph class="inline" id="y3517fd8b-e844-11f0-a1e4-69761a48a15a"><num value="1">(1) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3517fd8c-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Determinations.</p></sidenote><content>In any case in which more than the correct amount of payment has been made, there shall be no adjustment of payments to, or recovery by the United States from, any person who is without fault if such adjustment or recovery would defeat the purpose of this title or would be against equity and good conscience.</content></paragraph> <paragraph class="indentUp0 firstIndent0 fontsize10" id="y3517fd8d-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>In making for purposes of this subsection any determination of whether any individual is without fault, the Commissioner of Social Security shall specifically take into account any physical, mental, educational, or linguistic limitation such individual may have (including any lack of facility with the English language).</content></paragraph> <paragraph class="indentUp0 firstIndent0 fontsize10" id="y3517fd8e-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3)</num><subparagraph class="inline" id="y3517fd8f-e844-11f0-a1e4-69761a48a15a"><num value="A">(A) </num><content>In making for purposes of this subsection any determination of whether such adjustment or recovery would defeat the purpose of this title, the Commissioner of Social Security shall require an individual to provide authorization for the Commissioner to obtain (subject to the cost reimbursement requirements of section 1115(a) of the Right to Financial Privacy Act) from any financial institution (within the meaning of section 1101(1) of such Act) any financial record (within the meaning of section 1101(2) of such Act) held by the institution with respect to such individual whenever the Commissioner determines the record is needed in connection with a determination with respect to such adjustment or recovery.</content></subparagraph> <subparagraph class="indentUp0 firstIndent0 fontsize10" id="y3517fd90-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3517fd91-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Termination.</p></sidenote><chapeau>Notwithstanding section 1104(a)(1) of the Right to Financial Privacy Act, an authorization provided by an individual pursuant this paragraph shall remain effective until the earlier of—</chapeau><clause class="fontsize10" id="y3517fd92-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>the rendering of a final decision on whether adjustment or recovery would defeat the purpose of this title; or</content></clause> <clause class="fontsize10" id="y3517fd93-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3517fd94-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Notification.</p></sidenote><content>the express revocation by the individual of the authorization, in a written notification to the Commissioner.</content></clause> </subparagraph> <subparagraph class="indentUp0 firstIndent0 fontsize10" id="y3517fd95-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C)</num><clause class="inline" id="y3517fd96-e844-11f0-a1e4-69761a48a15a"><num value="i">(i) </num><content>An authorization obtained by the Commissioner of Social Security pursuant this paragraph shall be considered to meet the requirements of the Right to Financial Privacy Act for purposes of section 1103(a) of such Act, and need not be furnished to the financial institution, notwithstanding section 1104(a) of such Act.</content></clause> <clause class="indentUp0 firstIndent0 fontsize10" id="y3517fd97-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>The certification requirements of section 1103(b) of the Right to Financial Privacy Act shall not apply to requests by the Commissioner of Social Security pursuant to an authorization provided under this paragraph.<page identifier="/us/stat/129/615">129 STAT. 615</page></content></clause> <clause class="indentUp0 firstIndent0 fontsize10" id="y3517fd98-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>A request by the Commissioner pursuant to an authorization provided under this paragraph is deemed to meet the requirements of section 1104(a)(3) of the Right to Financial Privacy Act and the flush language of section 1102 of such Act.</content></clause> </subparagraph> <subparagraph class="indentUp0 firstIndent0 fontsize10" id="y3517fd99-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3517fd9a-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Notification.</p></sidenote><content>The Commissioner shall inform any person who provides authorization pursuant to this paragraph of the duration and scope of the authorization.</content></subparagraph> <subparagraph class="indentUp0 firstIndent0 fontsize10" id="y3517fd9b-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">“(E) </num><content>If an individual refuses to provide, or revokes, any authorization for the Commissioner of Social Security to obtain from any financial institution any financial record, the Commissioner may, on that basis, determine that adjustment or recovery would not defeat the purpose of this title.”</content></subparagraph> </paragraph> </subsection> </quotedContent>.</content></subsection> <subsection class="firstIndent0 fontsize10" id="y3517fd9c-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stC/s834/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><inline class="smallCaps">Access to Financial Information for Supplemental Security Income Waivers</inline>.—</heading><paragraph class="fontsize10" id="y3517fd9d-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stC/s834/b/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3517fd9e-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Determination.</p><p class="leftAlign firstIndent0 fontsize8" id="x3517fd9f-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Records.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><content>Section 1631(b)(1)(B) of the Social Security Act (<ref href="/us/usc/t42/s1383/b/1/B">42 U.S.C. 1383(b)(1)(B)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following: “<quotedText>In making for purposes of this subparagraph a determination of whether an adjustment or recovery would defeat the purpose of this title, the Commissioner of Social Security shall require an individual to provide authorization for the Commissioner to obtain (subject to the cost reimbursement requirements of section 1115(a) of the Right to Financial Privacy Act) from any financial institution (within the meaning of section 1101(1) of such Act) any financial record (within the meaning of section 1101(2) of such Act) held by the institution with respect to such individual whenever the Commissioner determines that the record is needed in connection with a determination with respect to such adjustment or recovery, under the terms and conditions established under subsection (e)(1)(B).</quotedText>”.</content></paragraph> <paragraph class="fontsize10" id="y3517fda0-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stC/s834/b/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10"><inline class="smallCaps">Conforming amendment</inline>.—</heading><content>Section 1631(e)(1)(B)(ii)(V) of such Act (<ref href="/us/usc/t42/s1383/e/1/B/ii/V">42 U.S.C. 1383(e)(1)(B)(ii)(V)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> “<quotedText>, determine that adjustment or recovery on account of an overpayment with respect to the applicant or recipient would not defeat the purpose of this title, or both</quotedText>” before the period at the end.</content></paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="y3517fda1-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stC/s834/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3517fda2-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Applicability.</p><p class="leftAlign firstIndent0 fontsize8" id="x3517fda3-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t42/s404">42 USC 404 note</ref>.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Effective Date</inline>.—</heading><content>The amendments made by this section shall apply with respect to determinations made on or after the date that is 3 months after the date of the enactment of this section.</content></subsection> </section> </subtitle> <subtitle id="d198968e5317" identifier="/us/pl/114/74/tVIII/stD" style="-uslm-lc:I658178"><num value="D">Subtitle D—</num><heading>Relieving Administrative Burdens and Miscellaneous Provisions</heading> <section id="d198968e5322" identifier="/us/pl/114/74/tVIII/stD/s841" style="-uslm-lc:I658143"><num class="fontsize12" value="841">SEC. 841. </num><heading>INTERAGENCY COORDINATION TO IMPROVE PROGRAM ADMINISTRATION.</heading><subsection class="firstIndent0 fontsize10" id="y35184bc4-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stD/s841/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10"><inline class="smallCaps">In General</inline>.—</heading><content>Title XI of the Social Security Act (<ref href="/us/usc/t42/s1301/etseq">42 U.S.C. 1301 et seq.</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> after section 1127 the following:<quotedContent><section class="indentUp0 firstIndent0 fontsize10" id="y3518c0f5-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><heading class="centered fontsize11 smallCaps" style="-uslm-lc:I658189">“interagency coordination to improve program administration</heading><num class="fontsize10" style="-uslm-lc:emspace2" value="1127">“<inline class="smallCaps">Sec. 1127</inline></num><chapeau>A. </chapeau><subsection class="inline" id="y3518c0f6-e844-11f0-a1e4-69761a48a15a"><num value="a"> (a) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3518c0f7-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Contracts.</p><p class="leftAlign firstIndent0 fontsize8" id="x3518c0f8-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Procedure.</p><p class="leftAlign firstIndent0 fontsize8" id="x3518c0f9-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">42 USC</p><p class="leftAlign firstIndent0 fontsize8" id="x3518c0fa-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">1320a–6a.</p></sidenote><heading class="smallCaps">Coordination Agreement<inline class="noSmallCaps">.—</inline></heading><chapeau>Notwithstanding any other provision of law, including section 207 of this Act, the Commissioner of Social Security (referred to in this section as <page identifier="/us/stat/129/616">129 STAT. 616</page> ‘the Commissioner’) and the Director of the Office of Personnel Management (referred to in this section as ‘the Director’) shall enter into an agreement under which a system is established to carry out the following procedure:</chapeau><paragraph class="fontsize10" id="y3518c0fb-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3518c0fc-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Notification.</p><p class="leftAlign firstIndent0 fontsize8" id="x3518c0fd-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Certification.</p></sidenote><content>The Director shall notify the Commissioner when any individual is determined to be entitled to a monthly disability annuity payment pursuant to subchapter V of chapter 84 of subpart G of part III of <ref href="/us/usc/t5">title 5, United States Code</ref>, and shall certify that such individual has provided the authorization described in subsection (f).</content></paragraph> <paragraph class="fontsize10" id="y3518c0fe-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3518c0ff-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Determination.</p><p class="leftAlign firstIndent0 fontsize8" id="x3518c100-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Notification.</p></sidenote><content>If the Commissioner determines that an individual described in paragraph (1) is also entitled to past-due benefits under section 223, the Commissioner shall notify the Director of such fact.</content></paragraph> <paragraph class="fontsize10" id="y3518c101-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3518c102-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Deadline.</p></sidenote><content>Not later than 30 days after receiving a notification described in paragraph (2) with respect to an individual, the Director shall provide the Commissioner with the total amount of any disability annuity overpayments made to such individual, as well as any other information (in such form and manner as the Commissioner shall require) that the Commissioner determines is necessary to carry out this section.</content></paragraph> <paragraph class="fontsize10" id="y3518c103-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><content>If the Director provides the Commissioner with the information described in paragraph (3) in a timely manner, the Commissioner may withhold past-due benefits under section 223 to which such individual is entitled and may pay the amount described in paragraph (3) to the Office of Personnel Management for any disability annuity overpayments made to such individual.</content></paragraph> <paragraph class="fontsize10" id="y3518c104-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">“(5) </num><content>The Director shall credit any amount received under paragraph (4) with respect to an individual toward any disability annuity overpayment owed by such individual.</content></paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="y3518c105-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b) </num><heading class="fontsize10"><inline class="smallCaps">Limitations</inline>.—</heading><paragraph class="indentUp0 firstIndent2 fontsize10" id="y3518c106-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10"><inline class="smallCaps">Priority of Other Reductions</inline>.—</heading><content>Benefits shall only be withheld under this section after any other reduction applicable under this Act, including sections 206(a)(4), 224, and 1127(a).</content></paragraph> <paragraph class="indentUp0 firstIndent2 fontsize10" id="y3518c107-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10"><inline class="smallCaps">Timely Notification Required</inline>.—</heading><content>The Commissioner may not withhold benefits under this section if the Director does not provide the notice described in subsection (a)(3) within the time period described in such subsection.</content></paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="y3518c108-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">“(c) </num><heading class="fontsize10"><inline class="smallCaps">Delayed Payment of Past-Due Benefits</inline>.—</heading><content>If the Commissioner is required to make a notification described in subsection (a)(2) with respect to an individual, the Commissioner shall not make any payment of past-due benefits under section 223 to such individual until after the period described in subsection (a)(3).</content></subsection> <subsection class="firstIndent0 fontsize10" id="y3518c109-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">“(d) </num><heading class="fontsize10"><inline class="smallCaps">Review</inline>.—</heading><content>Notwithstanding section 205 or any other provision of law, any determination regarding the withholding of past-due benefits under this section shall only be subject to adjudication and review by the Director under <ref href="/us/usc/t5/s8461">section 8461 of title 5, United States Code</ref>.</content></subsection> <subsection class="firstIndent0 fontsize10" id="y3518c10a-e844-11f0-a1e4-69761a48a15a" role="definitions" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">“(e) </num><heading class="fontsize10"><inline class="smallCaps">Disability Annuity Overpayment Defined</inline>.—</heading><content>For purposes of this section, the term ‘<term>disability annuity overpayment</term>’ means the amount of the reduction under <ref href="/us/usc/t5/s8452/a/2">section 8452(a)(2) of title 5, United States Code</ref>, applicable to a monthly annuity payment made to an individual pursuant to subchapter V of chapter 84 of subpart G of part III of such title due to the individual’s <page identifier="/us/stat/129/617">129 STAT. 617</page> concurrent entitlement to a disability insurance benefit under section 223 during such month.</content></subsection> <subsection class="firstIndent0 fontsize10" id="y3518c10b-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="f">“(f) </num><heading class="fontsize10"><inline class="smallCaps">Authorization to Withhold Benefits</inline>.—</heading><content>The authorization described in this subsection, with respect to an individual, is written authorization provided by the individual to the Director which authorizes the Commissioner to withhold past-due benefits under section 223 to which such individual is entitled in order to pay the amount withheld to the Office of Personnel Management for any disability overpayments made to such individual.</content></subsection> <subsection class="firstIndent0 fontsize10" id="y3518c10c-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="g">“(g) </num><heading class="fontsize10"><inline class="smallCaps">Expenses</inline>.—</heading><content>The Director shall pay to the Social Security Administration an amount equal to the amount estimated by the Commissioner as the total cost incurred by the Social Security Administration in carrying out this section for each calendar quarter.”</content></subsection> </section> </quotedContent>.</content></subsection> <subsection class="firstIndent0 fontsize10" id="y3518c10d-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stD/s841/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3518c10e-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Applicability.</p><p class="leftAlign firstIndent0 fontsize8" id="x3518c10f-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">42 USC</p><p class="leftAlign firstIndent0 fontsize8" id="x3518c110-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">1320a–6a note.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Effective Date</inline>.—</heading><content>The amendment made by this section shall apply to past-due disability insurance benefits payable on or after the date that is 1 year after the date of the enactment of this section.</content></subsection> </section> <section id="d198968e5521" identifier="/us/pl/114/74/tVIII/stD/s842" role="instruction" style="-uslm-lc:I658143"><num class="fontsize12" value="842">SEC. 842. </num><heading>ELIMINATION OF QUINQUENNIAL DETERMINATIONS RELATING TO WAGE CREDITS FOR MILITARY SERVICE PRIOR TO 1957.</heading><chapeau class="indentUp0 firstIndent0 fontsize10" id="x3518e721-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120">  Section 217(g)(2) of the Social Security Act (<ref href="/us/usc/t42/s417/g/2">42 U.S.C. 417(g)(2)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="y3518e722-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stD/s842/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="insert">inserting</amendingAction> “<quotedText>through 2010</quotedText>” after “<quotedText>each fifth year thereafter</quotedText>”; and</content></paragraph> <paragraph class="fontsize10" id="y3518e723-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stD/s842/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="insert">inserting</amendingAction> after the first sentence the following: “<quotedText>The Secretary of Health and Human Services shall revise the amount determined under paragraph (1) with respect to the Federal Hospital Insurance Trust Fund under title XVIII in 2015 and each fifth year thereafter through such date, and using such data, as the Secretary determines appropriate on the basis of the amount of benefits and administrative expenses actually paid from such Trust Fund under title XVIII and the relevant actuarial assumptions set forth in the report of the Board of Trustees of such Trust Fund for such year under section 1817(b).</quotedText>”.</content></paragraph> </section> <section id="d198968e5552" identifier="/us/pl/114/74/tVIII/stD/s843" role="instruction" style="-uslm-lc:I658143"><num class="fontsize12" value="843">SEC. 843. </num><heading>CERTIFICATION OF BENEFITS PAYABLE TO A DIVORCED SPOUSE OF A RAILROAD WORKER TO THE RAILROAD RETIREMENT BOARD.</heading><content style="-uslm-lc:I658120">  Section 205(i) of the Social Security Act (<ref href="/us/usc/t42/s405/i">42 U.S.C. 405(i)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> “<quotedText>or divorced wife or divorced husband</quotedText>” after “<quotedText>the wife or husband</quotedText>”.</content></section> <section id="d198968e5568" identifier="/us/pl/114/74/tVIII/stD/s844" style="-uslm-lc:I658143"><num class="fontsize12" value="844">SEC. 844. </num><heading>TECHNICAL AMENDMENTS TO ELIMINATE OBSOLETE PROVISIONS.</heading><subsection class="firstIndent0 fontsize10" id="y35190e34-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stD/s844/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10"><inline class="smallCaps">Elimination of Reference in Section 226 to a Repealed Provision</inline>.—</heading><chapeau>Section 226 of the Social Security Act (<ref href="/us/usc/t42/s426">42 U.S.C. 426</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="y35190e35-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stD/s844/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> subsection (i); and</content></paragraph> <paragraph class="fontsize10" id="y35190e36-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stD/s844/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="redesignate">redesignating</amendingAction> subsection (j) as subsection (i).</content></paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="y35190e37-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stD/s844/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><inline class="smallCaps">Elimination of Reference in Section 226A to a Repealed Provision</inline>.—</heading><content>Section 226A of such Act (<ref href="/us/usc/t42/s426–1">42 U.S.C. 426–1</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> the second subsection (c).<page identifier="/us/stat/129/618">129 STAT. 618</page></content></subsection> </section> <section id="d198968e5629" identifier="/us/pl/114/74/tVIII/stD/s845" style="-uslm-lc:I658143"><num class="fontsize12" value="845">SEC. 845. </num><heading>REPORTING REQUIREMENTS TO CONGRESS.</heading><subsection class="firstIndent0 fontsize10" id="y3519f898-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stD/s845/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10"><inline class="smallCaps">Report on Fraud and Improper Payment Prevention Activities</inline>.—</heading><content>Section 704(b) of the Social Security Act (<ref href="/us/usc/t42/s904/b">42 U.S.C. 904(b)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><paragraph class="fontsize10" id="y351a46b9-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x351a46ba-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Time period.</p></sidenote><chapeau>For each fiscal year beginning with 2016 and ending with 2021, the Commissioner shall include in the annual budget prepared pursuant to subparagraph (A) a report describing the purposes for which amounts made available for purposes described in section 251(b)(2)(B) of the Balanced Budget and Emergency Deficit Control Act of 1985 for the fiscal year were expended by the Social Security Administration and the purposes for which the Commissioner plans for the Administration to expend such funds in the succeeding fiscal year, including—</chapeau><subparagraph class="fontsize10" id="y351a46bb-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>the total such amount expended;</content></subparagraph> <subparagraph class="fontsize10" id="y351a46bc-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>the amount expended on co-operative disability investigation units;</content></subparagraph> <subparagraph class="fontsize10" id="y351a46bd-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>the number of cases of fraud prevented by co-operative disability investigation units and the amount expended on such cases (as reported to the Commissioner by the Inspector General of the Social Security Administration);</content></subparagraph> <subparagraph class="fontsize10" id="y351a46be-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><content>the number of felony cases prosecuted under section 208 (as reported to the Commissioner by the Inspector General) and the amount expended by the Social Security Administration in supporting the prosecution of such cases;</content></subparagraph> <subparagraph class="fontsize10" id="y351a46bf-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">“(E) </num><content>the amount of such felony cases successfully prosecuted (as reported to the Commissioner by the Inspector General) and the amount expended by the Social Security Administration in supporting the prosecution of such cases;</content></subparagraph> <subparagraph class="fontsize10" id="y351a46c0-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="F">“(F) </num><chapeau>the amount expended on and the number of completed—</chapeau><clause class="fontsize10" id="y351a46c1-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>continuing disability reviews conducted by mail;</content></clause> <clause class="fontsize10" id="y351a46c2-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>redeterminations conducted by mail;</content></clause> <clause class="fontsize10" id="y351a46c3-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>medical continuing disability reviews conducted pursuant to section 221(i);</content></clause> <clause class="fontsize10" id="y351a46c4-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">“(iv) </num><content>medical continuing disability reviews conducted pursuant to 1614(a)(3)(H);</content></clause> <clause class="fontsize10" id="y351a46c5-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="v">“(v) </num><content>redeterminations conducted pursuant to section 1611(c); and</content></clause> <clause class="fontsize10" id="y351a46c6-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="vi">“(vi) </num><content>work-related continuing disability reviews to determine whether earnings derived from services demonstrate an individual’s ability to engage in substantial gainful activity;</content></clause> </subparagraph> <subparagraph class="fontsize10" id="y351a46c7-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="G">“(G) </num><content>the number of cases of fraud identified for which benefits were terminated as a result of medical continuing disability reviews (as reported to the Commissioner by the Inspector General), work-related continuing disability reviews, and redeterminations, and the amount of resulting savings for each such type of review or redetermination; and</content></subparagraph> <subparagraph class="fontsize10" id="y351a46c8-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="H">“(H) </num><content>the number of work-related continuing disability reviews in which a beneficiary improperly reported earnings derived from services for more than 3 consecutive months, and the amount of resulting savings.”</content></subparagraph> </paragraph> </quotedContent>.</content></subsection> <subsection class="firstIndent0 fontsize10" id="y351a46c9-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stD/s845/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x351a46ca-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t42/s421">42 USC 421 note</ref>.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Report on Work-Related Continuing Disability Reviews</inline>.—</heading><chapeau>The Commissioner of Social Security shall annually <page identifier="/us/stat/129/619">129 STAT. 619</page> submit to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate a report on the number of work-related continuing disability reviews conducted each year to determine whether earnings derived from services demonstrate an individual’s ability to engage in substantial gainful activity. Such report shall include—</chapeau><paragraph class="fontsize10" id="y351a46cb-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stD/s845/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>the number of individuals receiving benefits based on disability under title II of such Act for whom reports of earnings were received from any source by the Commissioner in the previous calendar year, reported as a total number and separately by the source of the report;</content></paragraph> <paragraph class="fontsize10" id="y351a46cc-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stD/s845/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>the number of individuals for whom such reports resulted in a determination to conduct a work-related continuing disability review, and the basis on which such determinations were made;</content></paragraph> <paragraph class="fontsize10" id="y351a46cd-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stD/s845/b/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><chapeau>in the case of a beneficiary selected for a work-related continuing disability review on the basis of a report of earnings from any source—</chapeau><subparagraph class="fontsize10" id="y351a46ce-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stD/s845/b/3/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><chapeau>the average number of days—</chapeau><clause class="fontsize10" id="y351a46cf-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stD/s845/b/3/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>between the receipt of the report and the initiation of the review;</content></clause> <clause class="fontsize10" id="y351a46d0-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stD/s845/b/3/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>between the initiation and the completion of the review; and</content></clause> <clause class="fontsize10" id="y351a46d1-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stD/s845/b/3/A/iii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">(iii) </num><content>the average amount of overpayment, if any;</content></clause> </subparagraph> <subparagraph class="fontsize10" id="y351a46d2-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stD/s845/b/3/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>the number of such reviews completed during such calendar year, and the number of such reviews that resulted in a suspension or termination of benefits;</content></subparagraph> <subparagraph class="fontsize10" id="y351a46d3-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stD/s845/b/3/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>the number of such reviews initiated in the current year that had not been completed as of the end of such calendar year;</content></subparagraph> <subparagraph class="fontsize10" id="y351a46d4-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stD/s845/b/3/D" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">(D) </num><content>the number of such reviews initiated in a prior year that had not been completed as of the end of such calendar year;</content></subparagraph> </paragraph> <paragraph class="fontsize10" id="y351a46d5-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stD/s845/b/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><content>the total savings to the Trust Funds and the Treasury generated from benefits suspended or terminated as a result of such reviews; and</content></paragraph> <paragraph class="fontsize10" id="y351a46d6-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stD/s845/b/5" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><chapeau>with respect to individuals for whom a work-related continuing disability review was completed during such calendar year—</chapeau><subparagraph class="fontsize10" id="y351a46d7-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stD/s845/b/5/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>the number who participated in the Ticket to Work program under section 1148 during such calendar year;</content></subparagraph> <subparagraph class="fontsize10" id="y351a46d8-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stD/s845/b/5/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>the number who used any program work incentives during such calendar year; and</content></subparagraph> <subparagraph class="fontsize10" id="y351a46d9-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stD/s845/b/5/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>the number who received vocational rehabilitation services during such calendar year with respect to which the Commissioner of Social Security reimbursed a State agency under section 222(d).</content></subparagraph> </paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="y351a46da-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stD/s845/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x351a46db-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t42/s404">42 USC 404 note</ref>.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Report on Overpayment Waivers</inline>.—</heading><chapeau>Not later than January 1 of each calendar year, the Commissioner of Social Security shall submit to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate a report on—</chapeau><paragraph class="fontsize10" id="y351a46dc-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stD/s845/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>the number and total value of overpayments recovered or scheduled to be recovered by the Social Security Administration during the previous fiscal year of benefits under title II and title XVI, respectively, including the terms and conditions of repayment of such overpayments; and<page identifier="/us/stat/129/620">129 STAT. 620</page></content></paragraph> <paragraph class="fontsize10" id="y351a46dd-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stD/s845/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>the number and total value of overpayments waived by the Social Security Administration during the previous fiscal year of benefits under title II and title XVI, respectively.</content></paragraph> </subsection> </section> <section id="d198968e5856" identifier="/us/pl/114/74/tVIII/stD/s846" style="-uslm-lc:I658143"><num class="fontsize12" value="846">SEC. 846. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x351a46de-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t42/s904">42 USC 904 note</ref>.</p></sidenote><heading>EXPEDITED EXAMINATION OF ADMINISTRATIVE LAW JUDGES.</heading><subsection class="firstIndent0 fontsize10" id="y351a94ff-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stD/s846/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10"><inline class="smallCaps">In General</inline>.—</heading><chapeau>Notwithstanding any other provision of law, the Office of Personnel Management shall, upon request of the Commissioner of Social Security, expeditiously administer a sufficient number of competitive examinations, as determined by the Commissioner, for the purpose of identifying an adequate number of candidates to be appointed as Administrative Law Judges under <ref href="/us/usc/t5/s3105">section 3105 of title 5, United States Code</ref>. <sidenote><p class="leftAlign firstIndent0 fontsize8" id="x351a9500-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Deadlines.</p></sidenote>The first such examination shall take place not later than April 1, 2016 and other examinations shall take place at such time or times requested by the Commissioner, but not later than December 31, 2022. Such examinations shall proceed even if one or more individuals who took a prior examination have appealed an adverse determination and one or more of such appeals have not concluded, provided that—</chapeau><paragraph class="fontsize10" id="y351a9501-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stD/s846/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>the Commissioner of Social Security has made a determination that delaying the examination poses a significant risk that an adequate number of Administrative Law Judges will not be available to meet the need of the Social Security Administration to reduce or prevent a backlog of cases awaiting a hearing;</content></paragraph> <paragraph class="fontsize10" id="y351a9502-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stD/s846/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>an individual whose appeal is pending is provided an option to continue their appeal or elects to take the new examination, in which case the appeal is considered vacated; and</content></paragraph> <paragraph class="fontsize10" id="y351a9503-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stD/s846/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>an individual who decides to continue his or her appeal and who ultimately prevails in the appeal shall receive expeditious consideration for hire by the Office Personnel Management and the Commissioner of Social Security.</content></paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="y351a9504-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tVIII/stD/s846/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><inline class="smallCaps">Payment of Costs</inline>.—</heading><content>Notwithstanding any other provision of law, the Commissioner of Social Security shall pay the full cost associated with each examination conducted pursuant to subsection (a).</content></subsection> </section> </subtitle> <num value="IX">TITLE IX—</num><heading>TEMPORARY EXTENSION OF PUBLIC DEBT LIMIT</heading> <section id="d198968e5915" identifier="/us/pl/114/74/tIX/s901" style="-uslm-lc:I658143"><num class="fontsize12" value="901">SEC. 901. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x351a9505-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t31/s3101">31 USC 3101 note</ref>.</p><p class="leftAlign firstIndent0 fontsize8" id="x351a9506-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Time period.</p></sidenote><heading>TEMPORARY EXTENSION OF PUBLIC DEBT LIMIT.</heading><subsection class="firstIndent0 fontsize10" id="y351abc17-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIX/s901/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10"><inline class="smallCaps">In General</inline>.—</heading><content><ref href="/us/usc/t31/s3101/b">Section 3101(b) of title 31, United States Code</ref>, shall not apply for the period beginning on the date of the enactment of this Act and ending on March 15, 2017.</content></subsection> <subsection class="firstIndent0 fontsize10" id="y351abc18-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIX/s901/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><inline class="smallCaps">Special Rule Relating to Obligations Issued During Extension Period</inline>.—</heading><chapeau>Effective <sidenote><p class="leftAlign firstIndent0 fontsize8" id="x351abc19-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Effective date.</p></sidenote>March 16, 2017, the limitation in effect under <ref href="/us/usc/t31/s3101/b">section 3101(b) of title 31, United States Code</ref>, shall be increased to the extent that—</chapeau><paragraph class="fontsize10" id="y351abc1a-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIX/s901/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>the face amount of obligations issued under chapter 31 of such title and the face amount of obligations whose principal and interest are guaranteed by the United States Government (except guaranteed obligations held by the Secretary of the Treasury) outstanding on March 16, 2017, exceeds</content></paragraph> <paragraph class="fontsize10" id="y351abc1b-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIX/s901/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>the face amount of such obligations outstanding on the date of the enactment of this Act.<page identifier="/us/stat/129/621">129 STAT. 621</page></content></paragraph> </subsection> </section> <section id="d198968e5969" identifier="/us/pl/114/74/tIX/s902" style="-uslm-lc:I658143"><num class="fontsize12" value="902">SEC. 902. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x351abc1c-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t31/s3101">31 USC 3101 note</ref>.</p></sidenote><heading>RESTORING CONGRESSIONAL AUTHORITY OVER THE NATIONAL DEBT.</heading><subsection class="firstIndent0 fontsize10" id="y351ae32d-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIX/s902/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10"><inline class="smallCaps">Extension Limited to Necessary Obligations</inline>.—</heading><content>An obligation shall not be taken into account under section 901(b)(1) unless the issuance of such obligation was necessary to fund a commitment incurred pursuant to law by the Federal Government that required payment before March 16, 2017.</content></subsection> <subsection class="firstIndent0 fontsize10" id="y351ae32e-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tIX/s902/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><inline class="smallCaps">Prohibition on Creation of Cash Reserve During Extension Period</inline>.—</heading><content>The Secretary of the Treasury shall not issue obligations during the period specified in section 901(a) for the purpose of increasing the cash balance above normal operating balances in anticipation of the expiration of such period.</content></subsection> </section> <num value="X">TITLE X—</num><heading>SPECTRUM <sidenote><p class="leftAlign firstIndent0 fontsize8" id="x351ae32f-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Spectrum Pipeline Act</p><p class="leftAlign firstIndent0 fontsize8" id="x351ae330-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">of 2015.</p></sidenote>PIPELINE</heading> <section id="d198968e6010" identifier="/us/pl/114/74/tX/s1001" style="-uslm-lc:I658144"><num class="bold" value="1001">SEC. 1001. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x351ae331-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t47/s901">47 USC 901 note</ref>.</p></sidenote><heading>SHORT TITLE.</heading><content style="-uslm-lc:I658120">  This title may be cited as the “<shortTitle role="title">Spectrum Pipeline Act of 2015</shortTitle>”.</content></section> <section id="d198968e6025" identifier="/us/pl/114/74/tX/s1002" style="-uslm-lc:I658144"><num class="bold" value="1002">SEC. 1002. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x351ae332-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t47/s921">47 USC 921 note</ref>.</p></sidenote><heading>DEFINITIONS.</heading><chapeau class="indentUp0 firstIndent0 fontsize10" id="x351b0a43-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120">  In this title:</chapeau><paragraph class="fontsize10" id="y351b0a44-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tX/s1002/1" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10"><inline class="smallCaps">Assistant secretary</inline>.—</heading><content>The term “<term>Assistant Secretary</term>” means the Assistant Secretary of Commerce for Communications and Information.</content></paragraph> <paragraph class="fontsize10" id="y351b0a45-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tX/s1002/2" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10"><inline class="smallCaps">Commission</inline>.—</heading><content>The term “<term>Commission</term>” means the Federal Communications Commission.</content></paragraph> <paragraph class="fontsize10" id="y351b0a46-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tX/s1002/3" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10"><inline class="smallCaps">Federal entity</inline>.—</heading><content>The term “<term>Federal entity</term>” has the meaning given such term in section 113(l) of the National Telecommunications and Information Administration Organization Act (<ref href="/us/usc/t47/s923/l">47 U.S.C. 923(l)</ref>).</content></paragraph> <paragraph class="fontsize10" id="y351b0a47-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tX/s1002/4" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><heading class="fontsize10"><inline class="smallCaps">Secretary</inline>.—</heading><content>The term “<term>Secretary</term>” means the Secretary of Commerce.</content></paragraph> </section> <section id="d198968e6077" identifier="/us/pl/114/74/tX/s1003" style="-uslm-lc:I658144"><num class="bold" value="1003">SEC. 1003. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x351b0a48-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t47/s921">47 USC 921 note</ref>.</p></sidenote><heading>RULE OF CONSTRUCTION.</heading><content style="-uslm-lc:I658120">  Each range of frequencies described in this title shall be construed to be inclusive of the upper and lower frequencies in the range.</content></section> <section id="d198968e6089" identifier="/us/pl/114/74/tX/s1004" style="-uslm-lc:I658144"><num class="bold" value="1004">SEC. 1004. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x351b3159-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t47/s921">47 USC 921 note</ref>.</p></sidenote><heading>IDENTIFICATION, REALLOCATION, AND AUCTION OF FEDERAL SPECTRUM.</heading><subsection class="firstIndent0 fontsize10" id="y351b7f7a-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tX/s1004/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x351b7f7b-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Deadline.</p><p class="leftAlign firstIndent0 fontsize8" id="x351b7f7c-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Reports.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Identification of Spectrum</inline>.—</heading><content>Not later than January 1, 2022, the Secretary shall submit to the President and to the Commission a report identifying 30 megahertz of electromagnetic spectrum (in bands of not less than 10 megahertz of contiguous frequencies) below the frequency of 3 gigahertz (except for the spectrum between the frequencies of 1675 megahertz and 1695 megahertz) for reallocation from Federal use to non-Federal use or shared Federal and non-Federal use, or a combination thereof.</content></subsection> <subsection class="firstIndent0 fontsize10" id="y351b7f7d-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tX/s1004/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x351b7f7e-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">President.</p><p class="leftAlign firstIndent0 fontsize8" id="x351b7f7f-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Deadlines.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Clearing of Spectrum</inline>.—</heading><chapeau>The President shall—</chapeau><paragraph class="fontsize10" id="y351b7f80-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tX/s1004/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>not later than January 1, 2022, begin the process of withdrawing or modifying the assignment to a Federal Government station of the electromagnetic spectrum identified under subsection (a); and</content></paragraph> <paragraph class="fontsize10" id="y351b7f81-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tX/s1004/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x351b7f82-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Notifications.</p></sidenote><content>not later than 30 days after completing the withdrawal or modification, notify the Commission that the withdrawal or modification is complete.</content></paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="y351b7f83-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tX/s1004/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10"><inline class="smallCaps">Reallocation and Auction</inline>.—</heading><paragraph class="fontsize10" id="y351b7f84-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tX/s1004/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><chapeau>The Commission shall—<page identifier="/us/stat/129/622">129 STAT. 622</page></chapeau><subparagraph class="fontsize10" id="y351b7f85-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tX/s1004/c/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>reallocate the electromagnetic spectrum identified under subsection (a) for non-Federal use or shared Federal and non-Federal use, or a combination thereof; and</content></subparagraph> <subparagraph class="fontsize10" id="y351b7f86-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tX/s1004/c/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x351b7f87-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Deadline.</p></sidenote><content>notwithstanding paragraph (15)(A) of section 309(j) of the Communications Act of 1934 (<ref href="/us/usc/t47/s309/j">47 U.S.C. 309(j)</ref>), not later than July 1, 2024, begin a system of competitive bidding under such section to grant new initial licenses for the use of such spectrum, subject to flexible-use service rules.</content></subparagraph> </paragraph> <paragraph class="fontsize10" id="y351b7f88-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tX/s1004/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10"><inline class="smallCaps">Proceeds to cover 110 percent of federal relocation or sharing costs</inline>.—</heading><content>Nothing in paragraph (1) shall be construed to relieve the Commission from the requirements of section 309(j)(16)(B) of the Communications Act of 1934 (<ref href="/us/usc/t47/s309/j/16/B">47 U.S.C. 309(j)(16)(B)</ref>).</content></paragraph> </subsection> </section> <section id="d198968e6191" identifier="/us/pl/114/74/tX/s1005" style="-uslm-lc:I658144"><num class="bold" value="1005">SEC. 1005. </num><heading>ADDITIONAL USES OF SPECTRUM RELOCATION FUND.</heading><subsection class="firstIndent0 fontsize10" id="y351c1bc9-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tX/s1005/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10"><inline class="smallCaps">In General</inline>.—</heading><chapeau>Section 118 of the National Telecommunications and Information Administration Organization Act (<ref href="/us/usc/t47/s928">47 U.S.C. 928</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="y351c1bca-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tX/s1005/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="redesignate">redesignating</amendingAction> subsection (g) as subsection (i); and</content></paragraph> <paragraph class="fontsize10" id="y351c1bcb-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tX/s1005/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="insert">inserting</amendingAction> after subsection (f) the following:<quotedContent><subsection class="indentDown1 firstIndent0 fontsize10" id="y351cb80c-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="g">“(g) </num><heading class="fontsize10"><inline class="smallCaps">Additional Payments for Research and Development and Planning Activities</inline>.—</heading><paragraph class="fontsize10" id="y351cb80d-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10"><inline class="smallCaps">Amounts available</inline>.—</heading><chapeau>Notwithstanding subsections (c) through (e)—</chapeau><subparagraph class="fontsize10" id="y351cb80e-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x351cb80f-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Appropriation authorization.</p></sidenote><content>there are appropriated from the Fund on the date of the enactment of the Spectrum Pipeline Act of 2015, and available to the Director of OMB for use in accordance with paragraph (2), not more than $500,000,000 from amounts in the Fund on such date of enactment; and</content></subparagraph> <subparagraph class="fontsize10" id="y351cb810-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>there are appropriated from the Fund after such date of enactment, and available to the Director of OMB for use in accordance with such paragraph, not more than 10 percent of the amounts deposited in the Fund after such date of enactment.</content></subparagraph> </paragraph> <paragraph class="fontsize10" id="y351cb811-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10"><inline class="smallCaps">Use of amounts</inline>.—</heading><subparagraph class="fontsize10" id="y351cb812-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><content>The Director of OMB may use amounts made available under paragraph (1) to make payments requested by Federal entities for research and development, engineering studies, economic analyses, activities with respect to systems, or other planning activities intended to improve the efficiency and effectiveness of the spectrum use of Federal entities in order to make available frequencies described in subparagraph (C) for reallocation for non-Federal use or shared Federal and non-Federal use, or a combination thereof, and for auction in accordance with such reallocation.</content></subparagraph> <subparagraph class="fontsize10" id="y351cb813-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10"><inline class="smallCaps">Systems that improve efficiency and effectiveness of federal spectrum use</inline>.—</heading><chapeau>For purposes of a payment under subparagraph (A) for activities with respect to systems that improve the efficiency and effectiveness of the spectrum use of Federal entities, such systems include the following:</chapeau><clause class="fontsize10" id="y351cb814-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>Systems that have increased functionality or that increase the ability of a Federal entity to accommodate spectrum sharing with non-Federal entities.<page identifier="/us/stat/129/623">129 STAT. 623</page></content></clause> <clause class="fontsize10" id="y351cb815-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>Systems that consolidate functions or services that have been provided using separate systems.</content></clause> <clause class="fontsize10" id="y351cb816-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>Non-spectrum technology or systems.</content></clause> </subparagraph> <subparagraph class="fontsize10" id="y351cb817-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10"><inline class="smallCaps">Frequencies described</inline>.—</heading><chapeau>The frequencies described in this subparagraph are, with respect to a payment under subparagraph (A), frequencies that—</chapeau><clause class="fontsize10" id="y351cb818-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>are assigned to a Federal entity; and</content></clause> <clause class="fontsize10" id="y351cb819-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>at the time of the activities conducted with such payment, are not identified for auction.</content></clause> </subparagraph> <subparagraph class="fontsize10" id="y351cb81a-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><heading class="fontsize10"><inline class="smallCaps">Conditions</inline>.—</heading><chapeau>The Director of OMB may not make a payment to a Federal entity under subparagraph (A)—</chapeau><clause class="fontsize10" id="y351cb81b-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><chapeau>unless—</chapeau><subclause class="fontsize10" id="y351cb81c-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x351cb81d-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Plans.</p></sidenote><content>the Federal entity has submitted to the Technical Panel established under section 113(h)(3) a plan describing the activities that the Federal entity will conduct with such payment;</content></subclause> <subclause class="fontsize10" id="y351cb81e-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>the Technical Panel has approved such plan under subparagraph (E); and</content></subclause> <subclause class="fontsize10" id="y351cb81f-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="III">“(III) </num><content>the Director of OMB has submitted the plan approved under subparagraph (E) to the congressional committees described in subsection (d)(2)(C); and</content></subclause> </clause> <clause class="fontsize10" id="y351cb820-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x351cb821-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Deadline.</p></sidenote><content>until 60 days have elapsed after submission of the plan under clause (i)(III).</content></clause> </subparagraph> <subparagraph class="fontsize10" id="y351cb822-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">“(E) </num><heading class="fontsize10"><inline class="smallCaps">Review by technical panel</inline>.—</heading><clause class="fontsize10" id="y351cb823-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><content>Not later than 120 days after a Federal entity submits a plan under subparagraph (D)(i)(I) to the Technical Panel established under section 113(h)(3), the Technical Panel shall approve or disapprove such plan.</content></clause> <clause class="fontsize10" id="y351cb824-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><heading class="fontsize10"><inline class="smallCaps">Criteria for review</inline>.—</heading><chapeau>In considering whether to approve or disapprove a plan under this subparagraph, the Technical Panel shall consider whether—</chapeau><subclause class="fontsize10" id="y351cb825-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><chapeau>the activities that the Federal entity will conduct with the payment will—</chapeau><item class="fontsize10" id="y351cb826-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="aa">“(aa) </num><content>increase the probability of relocation from or sharing of Federal spectrum;</content></item> <item class="fontsize10" id="y351cb827-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><content>facilitate an auction intended to occur not later than 8 years after the payment; and</content></item> <item class="fontsize10" id="y351cb828-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="cc">“(cc) </num><content>increase the net expected auction proceeds in an amount not less than the time value of the amount of the payment; and</content></item> </subclause> <subclause class="fontsize10" id="y351cb829-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>the transfer will leave sufficient amounts in the Fund for the other purposes of the Fund.</content></subclause> </clause> </subparagraph> </paragraph> </subsection> <subsection class="indentDown1 firstIndent0 fontsize10" id="y351cb82a-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="h">“(h) </num><heading class="fontsize10"><inline class="smallCaps">Prioritization of Payments</inline>.—</heading><content>In determining whether to make payments under subsections (f) and (g), the Director of OMB shall, to the extent practicable, prioritize payments under subsection (g).”</content></subsection> </quotedContent>.</content></paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="y351cb82b-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tX/s1005/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><inline class="smallCaps">Administrative Support for Technical Panel</inline>.—</heading><content>Section 113(h)(3)(C) of the National Telecommunications and Information Administration Organization Act (<ref href="/us/usc/t47/s923/h/3/C">47 U.S.C. 923(h)(3)(C)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>this subsection and subsection (i)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>this subsection, subsection (i), and section 118(g)(2)(E)</quotedText>”.<page identifier="/us/stat/129/624">129 STAT. 624</page></content></subsection> <subsection class="firstIndent0 fontsize10" id="y351cb82c-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tX/s1005/c" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10"><inline class="smallCaps">Eligible Federal Entities</inline>.—</heading><chapeau>Section 113 of the National Telecommunications and Information Administration Organization Act (<ref href="/us/usc/t47/s923">47 U.S.C. 923</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="y351cb82d-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tX/s1005/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><chapeau>in subsection (g)—</chapeau><subparagraph class="fontsize10" id="y351cb82e-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tX/s1005/c/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><chapeau>in paragraph (1)—</chapeau><clause class="fontsize10" id="y351cb82f-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tX/s1005/c/1/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>authorized to use a band of eligible frequencies described in paragraph (2) and</quotedText>”;</content></clause> <clause class="fontsize10" id="y351cb830-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tX/s1005/c/1/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>by <amendingAction type="insert">inserting</amendingAction> “<quotedText>eligible</quotedText>” after “<quotedText>auction of</quotedText>”;</content></clause> <clause class="fontsize10" id="y351cb831-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tX/s1005/c/1/A/iii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">(iii) </num><content>by <amendingAction type="insert">inserting</amendingAction> “<quotedText>eligible</quotedText>” after “<quotedText>reallocation of</quotedText>”; and</content></clause> </subparagraph> <subparagraph class="fontsize10" id="y351cb832-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tX/s1005/c/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in paragraph (3)(A), by <amendingAction type="delete">striking</amendingAction> “<quotedText>previously assigned to such entity or the sharing of spectrum frequencies assigned to such entity</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>or the sharing of spectrum frequencies</quotedText>”; and</content></subparagraph> </paragraph> <paragraph class="fontsize10" id="y351cb833-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tX/s1005/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>in subsection (h)(1), by <amendingAction type="delete">striking</amendingAction> “<quotedText>authorized to use any such frequency</quotedText>”.</content></paragraph> </subsection> </section> <section id="d198968e6523" identifier="/us/pl/114/74/tX/s1006" style="-uslm-lc:I658144"><num class="bold" value="1006">SEC. 1006. </num><heading>PLANS FOR AUCTION OF CERTAIN SPECTRUM.</heading><subsection class="firstIndent0 fontsize10" id="y351d0654-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tX/s1006/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10"><inline class="smallCaps">Reports to Congress</inline>.—</heading><chapeau>In accordance with each paragraph of subsection (c), the Commission, in coordination with the Assistant Secretary, shall submit to the Committee on Energy and Commerce of the House of Representatives and the Committee on Commerce, Science, and Transportation of the Senate a report containing a proposed plan for the assignment of new licenses for non-Federal use of the spectrum identified under such paragraph, including—</chapeau><paragraph class="fontsize10" id="y351d0655-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tX/s1006/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>an assessment of the operations of Federal entities that operate Federal Government stations authorized to use such spectrum;</content></paragraph> <paragraph class="fontsize10" id="y351d0656-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tX/s1006/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>an estimated timeline for the competitive bidding process; and</content></paragraph> <paragraph class="fontsize10" id="y351d0657-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tX/s1006/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>a proposed plan for balance between unlicensed and licensed use.</content></paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="y351d0658-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tX/s1006/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><inline class="smallCaps">Information for Assessment of Federal Entity Operations</inline>.—</heading><content>The Assistant Secretary, in coordination with the affected Federal entities, shall provide to the Commission the necessary information to carry out subsection (a)(1).</content></subsection> <subsection class="firstIndent0 fontsize10" id="y351d0659-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tX/s1006/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10"><inline class="smallCaps">Report Deadlines; Identification of Spectrum</inline>.—</heading><chapeau>The Commission shall submit reports under subsection (a) as follows:</chapeau><paragraph class="fontsize10" id="y351d2d6a-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tX/s1006/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>Not later than January 1, 2022, for at least 50 megahertz of spectrum (in bands of not less than 10 megahertz of contiguous frequencies) below 6 gigahertz, to be identified by the Commission, in coordination with the Assistant Secretary, from spectrum other than the spectrum identified under section 1004(a).</content></paragraph> <paragraph class="fontsize10" id="y351d2d6b-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tX/s1006/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>Not later than January 1, 2024, for at least 50 megahertz of spectrum (in bands of not less than 10 megahertz of contiguous frequencies) below 6 gigahertz, to be identified by the Commission, in coordination with the Assistant Secretary, from spectrum other than the spectrum identified under paragraph (1) or section 1004(a).</content></paragraph> </subsection> </section> <section id="d198968e6580" identifier="/us/pl/114/74/tX/s1007" role="instruction" style="-uslm-lc:I658144"><num class="bold" value="1007">SEC. 1007. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x351d2d6c-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Expiration date.</p></sidenote><heading>FCC AUCTION AUTHORITY.</heading><content style="-uslm-lc:I658120">  Section 309(j)(11) of the Communications Act of 1934 (<ref href="/us/usc/t47/s309/j/11">47 U.S.C. 309(j)(11)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> before the period at the end the following: “<quotedText>, except that, with respect to the electromagnetic spectrum identified under section 1004(a) of the Spectrum Pipeline Act of 2015, such authority shall expire on September 30, 2025</quotedText>”.<page identifier="/us/stat/129/625">129 STAT. 625</page></content></section> <section id="d198968e6601" identifier="/us/pl/114/74/tX/s1008" style="-uslm-lc:I658144"><num class="bold" value="1008">SEC. 1008. </num><heading>REPORTS TO CONGRESS.</heading><chapeau class="indentUp0 firstIndent0 fontsize10" id="x351d547d-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120">  Not later than 3 years after the date of the enactment of this Act, the Commission shall submit to Congress—</chapeau><paragraph class="fontsize10" id="y351d547e-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tX/s1008/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>a report containing an analysis of the results of the rules changes relating to the frequencies between 3550 megahertz and 3650 megahertz; and</content></paragraph> <paragraph class="fontsize10" id="y351d547f-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tX/s1008/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>a report containing an analysis of proposals to promote and identify additional spectrum bands that can be shared between incumbent uses and new licensed, and unlicensed services under such rules and identification of at least 1 gigahertz between 6 gigahertz and 57 GHz for such use.</content></paragraph> </section> <num value="XI">TITLE XI—</num><heading>REVENUE PROVISIONS RELATED TO TAX COMPLIANCE</heading> <section id="d198968e6624" identifier="/us/pl/114/74/tXI/s1101" style="-uslm-lc:I658144"><num class="bold" value="1101">SEC. 1101. </num><heading>PARTNERSHIP AUDITS AND ADJUSTMENTS.</heading><subsection class="firstIndent0 fontsize10" id="y352088d0-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tXI/s1101/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10"><inline class="smallCaps">Repeal of TEFRA Partnership Audit Rules</inline>.—</heading><content>Chapter 63 of the Internal Revenue Code of 1986 <sidenote><p class="leftAlign firstIndent0 fontsize8" id="x352088d1-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s2601">26 USC 2601</ref>, 6221–6231, 6233, 6234.</p></sidenote><amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> subchapter C (and by <amendingAction type="delete">striking</amendingAction> the item relating to such subchapter in the table of subchapters for such chapter).</content></subsection> <subsection class="firstIndent0 fontsize10" id="y352088d2-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tXI/s1101/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><inline class="smallCaps">Repeal of Electing Large Partnership Rules</inline>.—</heading><paragraph class="fontsize10" id="y352088d3-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tXI/s1101/b/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><content>Subchapter K of chapter 1 of such Code is <sidenote><p class="leftAlign firstIndent0 fontsize8" id="x352088d4-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">26 USC</p><p class="leftAlign firstIndent0 fontsize8" id="x352088d5-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">prec. 6221.</p></sidenote>amended by <amendingAction type="delete">striking</amendingAction> part IV (and by <amendingAction type="delete">striking</amendingAction> the item relating to such part in the table of parts for such subchapter).</content></paragraph> <paragraph class="fontsize10" id="y352088d6-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tXI/s1101/b/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10"><inline class="smallCaps">Assessment rules relating to electing large partnerships</inline>.—</heading><content>Chapter 63 of such Code <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> subchapter D (and by <amendingAction type="delete">striking</amendingAction> the item relating to such subchapter in the table of subchapters for such chapter).</content></paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="y352088d7-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tXI/s1101/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10"><inline class="smallCaps">Partnership Audit Reform</inline>.—</heading><paragraph class="fontsize10" id="y352088d8-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tXI/s1101/c/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><content>Chapter 63 of such Code, as amended by the preceding provisions of this section, <sidenote><p class="leftAlign firstIndent0 fontsize8" id="x352088d9-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">26 USC</p><p class="leftAlign firstIndent0 fontsize8" id="x352088da-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">prec. 6621.</p></sidenote><amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> after subchapter B the following new subchapter:<quotedContent><subchapter id="y3524325b-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658174"><num class="fontsize10 bold" value="C">“Subchapter C—</num><heading class="fontsize10 bold">Treatment of Partnerships</heading><toc> <referenceItem role="part" style="-uslm-lc:I658274"> <designator>“Part I—</designator> <label>In General</label> </referenceItem><referenceItem role="part" style="-uslm-lc:I658274"> <designator>“Part II—</designator> <label>Partnership Adjustments</label> </referenceItem><referenceItem role="part" style="-uslm-lc:I658274"> <designator>“Part III—</designator> <label>Procedure</label> </referenceItem><referenceItem role="part" style="-uslm-lc:I658274"> <designator>“Part IV—</designator> <label>Definitions and Special Rules<?GPOvSpace 04?></label> </referenceItem></toc> <part id="y3524596c-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658173"><num class="fontsize12 bold" value="I">“PART I—</num><heading class="fontsize12 bold">IN GENERAL</heading><toc> <referenceItem role="section" style="-uslm-lc:I658242"> <designator>“Sec. 6221. </designator> <label>Determination at partnership level.</label> </referenceItem><referenceItem role="section" style="-uslm-lc:I658242"> <designator>“Sec. 6222. </designator> <label>Partner’s return must be consistent with partnership return.</label> </referenceItem><referenceItem role="section" style="-uslm-lc:I658242"> <designator>“Sec. 6223. </designator> <label>Designation of partnership representative.</label> </referenceItem></toc> <section class="indentUp1 firstIndent-2" id="y3524596d-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658144"><num class="bold" value="6221">“SEC. 6221. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3524596e-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s6221">26 USC 6221</ref>.</p></sidenote><heading class="bold">DETERMINATION AT PARTNERSHIP LEVEL.</heading><subsection class="indentDown2 firstIndent0 fontsize10" id="y3524596f-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><heading class="fontsize10"><inline class="smallCaps">In General</inline>.—</heading><content>Any adjustment to items of income, gain, loss, deduction, or credit of a partnership for a partnership taxable year (and any partner’s distributive share thereof) shall be determined, any tax attributable thereto shall be assessed and collected, and the applicability of any penalty, addition to tax, or additional amount which relates to an adjustment to any such item or share shall be determined, at the partnership level pursuant to this subchapter.<page identifier="/us/stat/129/626">129 STAT. 626</page></content></subsection> <subsection class="indentDown2 firstIndent0 fontsize10" id="y35245970-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b) </num><heading class="fontsize10"><inline class="smallCaps">Election Out for Certain Partnerships With 100 or Fewer Partners, etc</inline>.—</heading><paragraph class="fontsize10" id="y35245971-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><chapeau>This subchapter shall not apply with respect to any partnership for any taxable year if—</chapeau><subparagraph class="fontsize10" id="y35245972-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>the partnership elects the application of this subsection for such taxable year,</content></subparagraph> <subparagraph class="fontsize10" id="y35245973-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>for such taxable year the partnership is required to furnish 100 or fewer statements under section 6031(b) with respect to its partners,</content></subparagraph> <subparagraph class="fontsize10" id="y35245974-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>each of the partners of such partnership is an individual, a C corporation, any foreign entity that would be treated as a C corporation were it domestic, an S corporation, or an estate of a deceased partner,</content></subparagraph> <subparagraph class="fontsize10" id="y35245975-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><chapeau>the election—</chapeau><clause class="fontsize10" id="y35245976-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>is made with a timely filed return for such taxable year, and</content></clause> <clause class="fontsize10" id="y35245977-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>includes (in the manner prescribed by the Secretary) a disclosure of the name and taxpayer identification number of each partner of such partnership, and</content></clause> </subparagraph> <subparagraph class="fontsize10" id="y35245978-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">“(E) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x35245979-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Notification.</p></sidenote><content>the partnership notifies each such partner of such election in the manner prescribed by the Secretary.</content></subparagraph> </paragraph> <paragraph class="fontsize10" id="y3524597a-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10"><inline class="smallCaps">Special rules relating to certain partners</inline>.—</heading><subparagraph class="fontsize10" id="y3524597b-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10"><inline class="smallCaps">S corporation partners</inline>.—</heading><chapeau>In the case of a partner that is an S corporation—</chapeau><clause class="fontsize10" id="y3524597c-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>the partnership shall only be treated as meeting the requirements of paragraph (1)(C) with respect to such partner if such partnership includes (in the manner prescribed by the Secretary) a disclosure of the name and taxpayer identification number of each person with respect to whom such S corporation is required to furnish a statement under section 6037(b) for the taxable year of the S corporation ending with or within the partnership taxable year for which the application of this subsection is elected, and</content></clause> <clause class="fontsize10" id="y3524597d-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>the statements such S corporation is required to so furnish shall be treated as statements furnished by the partnership for purposes of paragraph (1)(B).</content></clause> </subparagraph> <subparagraph class="fontsize10" id="y3524597e-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10"><inline class="smallCaps">Foreign partners</inline>.—</heading><content>For purposes of paragraph (1)(D)(ii), the Secretary may provide for alternative identification of any foreign partners.</content></subparagraph> <subparagraph class="fontsize10" id="y3524597f-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10"><inline class="smallCaps">Other partners</inline>.—</heading><content>The Secretary may by regulation or other guidance prescribe rules similar to the rules of subparagraph (A) with respect to any partners not described in such subparagraph or paragraph (1)(C).</content></subparagraph> </paragraph> </subsection> </section> <section class="indentUp1 firstIndent-2" id="y35245980-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658144"><num class="bold" value="6222">“SEC. 6222. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x35245981-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s6222">26 USC 6222</ref>.</p></sidenote><heading class="bold">PARTNER’S RETURN MUST BE CONSISTENT WITH PARTNERSHIP RETURN.</heading><subsection class="indentDown2 firstIndent0 fontsize10" id="y35245982-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><heading class="fontsize10"><inline class="smallCaps">In General</inline>.—</heading><content>A partner shall, on the partner’s return, treat each item of income, gain, loss, deduction, or credit attributable to a partnership in a manner which is consistent with the treatment of such income, gain, loss, deduction, or credit on the partnership return.</content></subsection> <subsection class="indentDown2 firstIndent0 fontsize10" id="y35245983-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b) </num><heading class="fontsize10"><inline class="smallCaps">Underpayment Due to Inconsistent Treatment Assessed as Math Error</inline>.—</heading><content>Any underpayment of tax by a partner by reason of failing to comply with the requirements of subsection (a) shall be assessed and collected in the same manner as if such <page identifier="/us/stat/129/627">129 STAT. 627</page> underpayment were on account of a mathematical or clerical error appearing on the partner’s return. Paragraph (2) of section 6213(b) shall not apply to any assessment of an underpayment referred to in the preceding sentence.</content></subsection> <subsection class="indentDown2 firstIndent0 fontsize10" id="y35245984-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">“(c) </num><heading class="fontsize10"><inline class="smallCaps">Exception for Notification of Inconsistent Treatment</inline>.—</heading><paragraph class="fontsize10" id="y35245985-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><chapeau>In the case of any item referred to in subsection (a), if—</chapeau><subparagraph class="fontsize10" id="y35245986-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A)</num><clause class="inline" id="y35245987-e844-11f0-a1e4-69761a48a15a"><num value="i">(i) </num><content>the partnership has filed a return but the partner’s treatment on the partner’s return is (or may be) inconsistent with the treatment of the item on the partnership return, or</content></clause> <clause class="indentUp0 fontsize10" id="y35245988-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>the partnership has not filed a return, and</content></clause> </subparagraph> <subparagraph class="fontsize10" id="y35245989-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>the partner files with the Secretary a statement identifying the inconsistency,</content></subparagraph> </paragraph> </subsection> </section> <continuation class="firstIndent1 fontsize10" id="x3524598a-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122">subsections (a) and (b) shall not apply to such item.</continuation><paragraph class="indentUp0 fontsize10" id="y3524598b-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10"><inline class="smallCaps">Partner receiving incorrect information</inline>.—</heading><chapeau>A partner shall be treated as having complied with subparagraph (B) of paragraph (1) with respect to an item if the partner—</chapeau><subparagraph class="fontsize10" id="y3524598c-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>demonstrates to the satisfaction of the Secretary that the treatment of the item on the partner’s return is consistent with the treatment of the item on the statement furnished to the partner by the partnership, and</content></subparagraph> <subparagraph class="fontsize10" id="y3524598d-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>elects to have this paragraph apply with respect to that item.</content></subparagraph> </paragraph> <subsection class="indentDown1 firstIndent0 fontsize10" id="y3524598e-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">“(d) </num><heading class="fontsize10"><inline class="smallCaps">Final Decision on Certain Positions Not Binding on Partnership</inline>.—</heading><content>Any final decision with respect to an inconsistent position identified under subsection (c) in a proceeding to which the partnership is not a party shall not be binding on the partnership.</content></subsection> <subsection class="indentDown1 firstIndent0 fontsize10" id="y3524598f-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">“(e) </num><heading class="fontsize10"><inline class="smallCaps">Addition to Tax for Failure to Comply With Section</inline>.—</heading><content>For addition to tax in the case of a partner’s disregard of the requirements of this section, see part II of subchapter A of chapter 68.</content></subsection> <section class="indentUp1 firstIndent-2" id="y35245990-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658144"><num class="bold" value="6223">“SEC. 6223. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x35245991-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s6223">26 USC 6223</ref>.</p></sidenote><heading class="bold">PARTNERS BOUND BY ACTIONS OF PARTNERSHIP.</heading><subsection class="indentDown2 firstIndent0 fontsize10" id="y35245992-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><heading class="fontsize10"><inline class="smallCaps">Designation of Partnership Representative</inline>.—</heading><content>Each partnership shall designate (in the manner prescribed by the Secretary) a partner (or other person) with a substantial presence in the United States as the partnership representative who shall have the sole authority to act on behalf of the partnership under this subchapter. In any case in which such a designation is not in effect, the Secretary may select any person as the partnership representative.</content></subsection> <subsection class="indentDown2 firstIndent0 fontsize10" id="y35245993-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b) </num><heading class="fontsize10"><inline class="smallCaps">Binding Effect</inline>.—</heading><chapeau>A partnership and all partners of such partnership shall be bound—</chapeau><paragraph class="fontsize10" id="y35245994-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>by actions taken under this subchapter by the partnership, and</content></paragraph> <paragraph class="fontsize10" id="y35245995-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>by any final decision in a proceeding brought under this subchapter with respect to the partnership.</content></paragraph> </subsection> </section> </part> <part id="y35245996-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658173"><num class="fontsize12 bold" value="II">“PART II—</num><heading class="fontsize12 bold">PARTNERSHIP <sidenote><p class="leftAlign firstIndent0 fontsize8" id="x35245997-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">26 USC</p><p class="leftAlign firstIndent0 fontsize8" id="x35245998-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">prec. 6225.</p></sidenote>ADJUSTMENTS</heading><toc> <referenceItem role="section" style="-uslm-lc:I658242"> <designator>“Sec. 6225. </designator> <label>Partnership adjustment by Secretary.</label> </referenceItem><referenceItem role="section" style="-uslm-lc:I658242"> <designator>“Sec. 6226. </designator> <label>Alternative to payment of imputed underpayment by partnership.</label> </referenceItem><referenceItem role="section" style="-uslm-lc:I658242"> <designator>“Sec. 6227. </designator> <label>Administrative adjustment request by partnership.</label> </referenceItem></toc> <page identifier="/us/stat/129/628">129 STAT. 628</page> <section class="indentUp1 firstIndent-2" id="y35245999-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658144"><num class="bold" value="6225">“SEC. 6225. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3524599a-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s6225">26 USC 6225</ref>.</p></sidenote><heading class="bold">PARTNERSHIP ADJUSTMENT BY SECRETARY.</heading><subsection class="indentDown2 firstIndent0 fontsize10" id="y3524599b-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><heading class="fontsize10"><inline class="smallCaps">In General</inline>.—</heading><chapeau>In the case of any adjustment by the Secretary in the amount of any item of income, gain, loss, deduction, or credit of a partnership, or any partner’s distributive share thereof—</chapeau><paragraph class="fontsize10" id="y3524599c-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>the partnership shall pay any imputed underpayment with respect to such adjustment in the adjustment year as provided in section 6232, and</content></paragraph> <paragraph class="fontsize10" id="y3524599d-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><chapeau>any adjustment that does not result in an imputed underpayment shall be taken into account by the partnership in the adjustment year—</chapeau><subparagraph class="fontsize10" id="y3524599e-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>except as provided in subparagraph (B), as a reduction in non-separately stated income or an increase in non-separately stated loss (whichever is appropriate) under section 702(a)(8), or</content></subparagraph> <subparagraph class="fontsize10" id="y3524599f-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>in the case of an item of credit, as a separately stated item.</content></subparagraph> </paragraph> </subsection> <subsection class="indentDown2 firstIndent0 fontsize10" id="y352459a0-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b) </num><heading class="fontsize10"><inline class="smallCaps">Determination of Imputed Underpayments</inline>.—</heading><chapeau>For purposes of this subchapter—</chapeau><paragraph class="fontsize10" id="y352459a1-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><chapeau>Except as provided in subsection (c), any imputed underpayment with respect to any partnership adjustment for any reviewed year shall be determined—</chapeau><subparagraph class="fontsize10" id="y352459a2-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>by netting all adjustments of items of income, gain, loss, or deduction and multiplying such net amount by the highest rate of tax in effect for the reviewed year under section 1 or 11,</content></subparagraph> <subparagraph class="fontsize10" id="y352459a3-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>by treating any net increase or decrease in loss under subparagraph (A) as a decrease or increase, respectively, in income, and</content></subparagraph> <subparagraph class="fontsize10" id="y352459a4-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>by taking into account any adjustments to items of credit as an increase or decrease, as the case may be, in the amount determined under subparagraph (A).</content></subparagraph> </paragraph> <paragraph class="fontsize10" id="y352459a5-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10"><inline class="smallCaps">Adjustments to distributive shares of partners not netted</inline>.—</heading><chapeau>In the case of any adjustment which reallocates the distributive share of any item from one partner to another, such adjustment shall be taken into account under paragraph (1) by disregarding—</chapeau><subparagraph class="fontsize10" id="y352480b6-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>any decrease in any item of income or gain, and</content></subparagraph> <subparagraph class="fontsize10" id="y352480b7-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>any increase in any item of deduction, loss, or credit.</content></subparagraph> </paragraph> </subsection> <subsection class="indentDown2 firstIndent0 fontsize10" id="y352480b8-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">“(c) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x352480b9-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Procedures.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Modification of Imputed Underpayments</inline>.—</heading><paragraph class="fontsize10" id="y352480ba-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><content>The Secretary shall establish procedures under which the imputed underpayment amount may be modified consistent with the requirements of this subsection.</content></paragraph> <paragraph class="fontsize10" id="y352480bb-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10"><inline class="smallCaps">Amended returns of partners</inline>.—</heading><subparagraph class="fontsize10" id="y352480bc-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><chapeau>Such procedures shall provide that if—</chapeau><clause class="fontsize10" id="y352480bd-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>one or more partners file returns (notwithstanding section 6511) for the taxable year of the partners which includes the end of the reviewed year of the partnership,</content></clause> <clause class="fontsize10" id="y352480be-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>such returns take into account all adjustments under subsection (a) properly allocable to such partners (and for any other taxable year with respect to which any tax attribute is affected by reason of such adjustments), and<page identifier="/us/stat/129/629">129 STAT. 629</page></content></clause> <clause class="fontsize10" id="y352480bf-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>payment of any tax due is included with such return,</content></clause> <continuation class="firstIndent1 fontsize10" id="x352480c0-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124">then the imputed underpayment amount shall be determined without regard to the portion of the adjustments so taken into account.</continuation></subparagraph> <subparagraph class="fontsize10" id="y352480c1-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x352480c2-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Applicability.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Reallocation of distributive share</inline>.—</heading><content>In the case of any adjustment which reallocates the distributive share of any item from one partner to another, paragraph (2) shall apply only if returns are filed by all partners affected by such adjustment.</content></subparagraph> </paragraph> <paragraph class="fontsize10" id="y352480c3-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10"><inline class="smallCaps">Tax-exempt partners</inline>.—</heading><content>Such procedures shall provide for determining the imputed underpayment without regard to the portion thereof that the partnership demonstrates is allocable to a partner that would not owe tax by reason of its status as a tax-exempt entity (as defined in section 168(h)(2)).</content></paragraph> <paragraph class="fontsize10" id="y352480c4-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><heading class="fontsize10"><inline class="smallCaps">Modification of applicable highest tax rates</inline>.—</heading><subparagraph class="fontsize10" id="y352480c5-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><chapeau>Such procedures shall provide for taking into account a rate of tax lower than the rate of tax described in subsection (b)(1)(A) with respect to any portion of the imputed underpayment that the partnership demonstrates is allocable to a partner which—</chapeau><clause class="fontsize10" id="y352480c6-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>in the case of ordinary income, is a C corporation, or</content></clause> <clause class="fontsize10" id="y352480c7-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>in the case of a capital gain or qualified dividend, is an individual.</content></clause> <continuation class="firstIndent1 fontsize10" id="x352480c8-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124">In no event shall the lower rate determined under the preceding sentence be less than the highest rate in effect with respect to the income and taxpayer described in clause (i) or clause (ii), as the case may be. For purposes of clause (ii), an S corporation shall be treated as an individual.</continuation></subparagraph> <subparagraph class="fontsize10" id="y352480c9-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x352480ca-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Determination.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Portion of imputed underpayment to which lower rate applies</inline>.—</heading><clause class="fontsize10" id="y352480cb-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><content>Except as provided in clause (ii), the portion of the imputed underpayment to which the lower rate applies with respect to a partner under subparagraph (A) shall be determined by reference to the partners’ distributive share of items to which the imputed underpayment relates.</content></clause> <clause class="fontsize10" id="y352480cc-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><heading class="fontsize10"><inline class="smallCaps">Rule in case of varied treatment of items among partners</inline>.—</heading><content>If the imputed underpayment is attributable to the adjustment of more than 1 item, and any partner’s distributive share of such items is not the same with respect to all such items, then the portion of the imputed underpayment to which the lower rate applies with respect to a partner under subparagraph (A) shall be determined by reference to the amount which would have been the partner’s distributive share of net gain or loss if the partnership had sold all of its assets at their fair market value as of the close of the reviewed year of the partnership.</content></clause> </subparagraph> </paragraph> <paragraph class="fontsize10" id="y352480cd-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">“(5) </num><heading class="fontsize10"><inline class="smallCaps">Other procedures for modification of imputed underpayment</inline>.—</heading><content>The Secretary may by regulations or guidance provide for additional procedures to modify imputed underpayment amounts on the basis of such other factors as the Secretary determines are necessary or appropriate to carry out the purposes of this subsection.<page identifier="/us/stat/129/630">129 STAT. 630</page></content></paragraph> <paragraph class="fontsize10" id="y352480ce-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">“(6) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x352480cf-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Deadline.</p><p class="leftAlign firstIndent0 fontsize8" id="x352480d0-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Time period.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Year and day for submission to secretary</inline>.—</heading><content>Anything required to be submitted pursuant to paragraph (1) shall be submitted to the Secretary not later than the close of the 270-day period beginning on the date on which the notice of a proposed partnership adjustment is mailed under section 6231 unless such period is extended with the consent of the Secretary.</content></paragraph> <paragraph class="fontsize10" id="y352480d1-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="7">“(7) </num><heading class="fontsize10"><inline class="smallCaps">Decision of secretary</inline>.—</heading><content>Any modification of the imputed underpayment amount under this subsection shall be made only upon approval of such modification by the Secretary.</content></paragraph> </subsection> <subsection class="indentDown2 firstIndent0 fontsize10" id="y352480d2-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">“(d) </num><heading class="fontsize10"><inline class="smallCaps">Definitions</inline>.—</heading><chapeau>For purposes of this subchapter—</chapeau><paragraph class="fontsize10" id="y352480d3-e844-11f0-a1e4-69761a48a15a" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10"><inline class="smallCaps">Reviewed year</inline>.—</heading><content>The term ‘<term>reviewed year</term>’ means the partnership taxable year to which the item being adjusted relates.</content></paragraph> <paragraph class="fontsize10" id="y352480d4-e844-11f0-a1e4-69761a48a15a" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10"><inline class="smallCaps">Adjustment year</inline>.—</heading><chapeau>The term ‘<term>adjustment year</term>’ means the partnership taxable year in which—</chapeau><subparagraph class="fontsize10" id="y352480d5-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>in the case of an adjustment pursuant to the decision of a court in a proceeding brought under section 6234, such decision becomes final,</content></subparagraph> <subparagraph class="fontsize10" id="y352480d6-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>in the case of an administrative adjustment request under section 6227, such administrative adjustment request is made, or</content></subparagraph> <subparagraph class="fontsize10" id="y352480d7-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>in any other case, notice of the final partnership adjustment is mailed under section 6231.</content></subparagraph> </paragraph> </subsection> </section> <section class="indentUp1 firstIndent-2" id="y352480d8-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658144"><num class="bold" value="6226">“SEC. 6226. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x352480d9-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s6226">26 USC 6226</ref>.</p></sidenote><heading class="bold">ALTERNATIVE TO PAYMENT OF IMPUTED UNDERPAYMENT BY PARTNERSHIP.</heading><subsection class="indentDown2 firstIndent0 fontsize10" id="y352480da-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><heading class="fontsize10"><inline class="smallCaps">In General</inline>.—</heading><chapeau>If the partnership—</chapeau><paragraph class="fontsize10" id="y352480db-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x352480dc-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Deadline.</p><p class="leftAlign firstIndent0 fontsize8" id="x352480dd-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Notice.</p></sidenote><content>not later than 45 days after the date of the notice of final partnership adjustment, elects the application of this section with respect to an imputed underpayment, and</content></paragraph> <paragraph class="fontsize10" id="y352480de-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>at such time and in such manner as the Secretary may provide, furnishes to each partner of the partnership for the reviewed year and to the Secretary a statement of the partner’s share of any adjustment to income, gain, loss, deduction, or credit (as determined in the notice of final partnership adjustment),</content></paragraph> </subsection> </section> <continuation class="indentDown1 fontsize10" id="x352480df-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120">section 6225 shall not apply with respect to such underpayment and each such partner shall take such adjustment into account as provided in subsection (b). The election under paragraph (1) shall be made in such manner as the Secretary may provide and, once made, shall be revocable only with the consent of the Secretary.</continuation><subsection class="indentDown1 firstIndent0 fontsize10" id="y352480e0-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b) </num><heading class="fontsize10"><inline class="smallCaps">Adjustments Taken Into Account by Partner</inline>.—</heading><paragraph class="fontsize10" id="y352480e1-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10"><inline class="smallCaps">Tax imposed in year of statement</inline>.—</heading><content>Each partner’s tax imposed by chapter 1 for the taxable year which includes the date the statement was furnished under subsection (a) shall be increased by the aggregate of the adjustment amounts determined under paragraph (2) for the taxable years referred to therein.</content></paragraph> <paragraph class="fontsize10" id="y352480e2-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10"><inline class="smallCaps">Adjustment amounts</inline>.—</heading><chapeau>The adjustment amounts determined under this paragraph are—</chapeau><subparagraph class="fontsize10" id="y352480e3-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>in the case of the taxable year of the partner which includes the end of the reviewed year, the amount by which the tax imposed under chapter 1 would increase if the partner’s share of the adjustments described in subsection (a) were taken into account for such taxable year, plus<page identifier="/us/stat/129/631">129 STAT. 631</page></content></subparagraph> <subparagraph class="fontsize10" id="y352480e4-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>in the case of any taxable year after the taxable year referred to in subparagraph (A) and before the taxable year referred to in paragraph (1), the amount by which the tax imposed under chapter 1 would increase by reason of the adjustment to tax attributes under paragraph (3).</content></subparagraph> </paragraph> <paragraph class="fontsize10" id="y352480e5-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10"><inline class="smallCaps">Adjustment of tax attributes</inline>.—</heading><chapeau>Any tax attribute which would have been affected if the adjustments described in subsection (a) were taken into account for the taxable year referred to in paragraph (2)(A) shall—</chapeau><subparagraph class="fontsize10" id="y352480e6-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>in the case of any taxable year referred to in paragraph (2)(B), be appropriately adjusted for purposes of applying such paragraph, and</content></subparagraph> <subparagraph class="fontsize10" id="y352480e7-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>in the case of any subsequent taxable year, be appropriately adjusted.</content></subparagraph> </paragraph> </subsection> <subsection class="indentDown1 firstIndent0 fontsize10" id="y352480e8-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">“(c) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x352480e9-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Determination.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Penalties and Interest</inline>.—</heading><paragraph class="fontsize10" id="y352480ea-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10"><inline class="smallCaps">Penalties</inline>.—</heading><content>Notwithstanding subsections (a) and (b), any penalties, additions to tax, or additional amount shall be determined as provided under section 6221 and the partners of the partnership for the reviewed year shall be liable for any such penalty, addition to tax, or additional amount.</content></paragraph> <paragraph class="fontsize10" id="y352480eb-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10"><inline class="smallCaps">Interest</inline>.—</heading><chapeau>In the case of an imputed underpayment with respect to which the application of this section is elected, interest shall be determined—</chapeau><subparagraph class="fontsize10" id="y352480ec-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>at the partner level,</content></subparagraph> <subparagraph class="fontsize10" id="y352480ed-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>from the due date of the return for the taxable year to which the increase is attributable (determined by taking into account any increases attributable to a change in tax attributes for a taxable year under subsection (b)(2)), and</content></subparagraph> <subparagraph class="fontsize10" id="y352480ee-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>at the underpayment rate under section 6621(a)(2), determined by substituting ‘5 percentage points’ for ‘3 percentage points’ in subparagraph (B) thereof.</content></subparagraph> </paragraph> </subsection> <section class="indentUp1 firstIndent-2" id="y352480ef-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658144"><num class="bold" value="6227">“SEC. 6227. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x352480f0-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s6227">26 USC 6227</ref>.</p></sidenote><heading class="bold">ADMINISTRATIVE ADJUSTMENT REQUEST BY PARTNERSHIP.</heading><subsection class="indentDown2 firstIndent0 fontsize10" id="y352480f1-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><heading class="fontsize10"><inline class="smallCaps">In General</inline>.—</heading><content>A partnership may file a request for an administrative adjustment in the amount of one or more items of income, gain, loss, deduction, or credit of the partnership for any partnership taxable year.</content></subsection> <subsection class="indentDown2 firstIndent0 fontsize10" id="y352480f2-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x352480f3-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Determination.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Adjustment</inline>.—</heading><chapeau>Any such adjustment under subsection (a) shall be determined and taken into account for the partnership taxable year in which the administrative adjustment request is made—</chapeau><paragraph class="fontsize10" id="y352480f4-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>by the partnership under rules similar to the rules of section 6225 (other than paragraphs (2), (6) and (7) of subsection (c) thereof) for the partnership taxable year in which the administrative adjustment request is made, or</content></paragraph> <paragraph class="fontsize10" id="y352480f5-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>by the partnership and partners under rules similar to the rules of section 6226 (determined without regard to the substitution described in subsection (c)(2)(C) thereof).</content></paragraph> </subsection> </section> <continuation class="indentDown1 fontsize10" id="x352480f6-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120">In the case<sidenote><p class="leftAlign firstIndent0 fontsize8" id="x352480f7-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Applicability.</p></sidenote> of an adjustment that would not result in an imputed underpayment, paragraph (1) shall not apply and paragraph (2) shall apply with appropriate adjustments.</continuation><subsection class="indentDown1 firstIndent0 fontsize10" id="y352480f8-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">“(c) </num><heading class="fontsize10"><inline class="smallCaps">Period of Limitations</inline>.—</heading><chapeau>A partnership may not file such a request more than 3 years after the later of—</chapeau><paragraph class="fontsize10" id="y352480f9-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>the date on which the partnership return for such year is filed, or<page identifier="/us/stat/129/632">129 STAT. 632</page></content></paragraph> <paragraph class="fontsize10" id="y352480fa-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content><p>the last day for filing the partnership return for such year (determined without regard to extensions).</p><p class="indentDown1 firstIndent0 fontsize10" id="x352480fb-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120">In no event may a partnership file such a request after a notice of an administrative proceeding with respect to the taxable year is mailed under section 6231.</p></content></paragraph> </subsection> </part> <part id="y352480fc-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658173"><num class="fontsize12 bold" value="1">“PART 1—</num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x352480fd-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s6231">26 USC 6231 note</ref>.</p></sidenote><heading class="fontsize12 bold">PROCEDURE</heading><toc> <referenceItem role="section" style="-uslm-lc:I658242"> <designator>“Sec. 6231. </designator> <label>Notice of proceedings and adjustment.</label> </referenceItem><referenceItem role="section" style="-uslm-lc:I658242"> <designator>“Sec. 6232. </designator> <label>Assessment, collection, and payment.</label> </referenceItem><referenceItem role="section" style="-uslm-lc:I658242"> <designator>“Sec. 6233. </designator> <label>Interest and penalties.</label> </referenceItem><referenceItem role="section" style="-uslm-lc:I658242"> <designator>“Sec. 6234. </designator> <label>Judicial review of partnership adjustment.</label> </referenceItem><referenceItem role="section" style="-uslm-lc:I658242"> <designator>“Sec. 6235. </designator> <label>Period of limitations on making adjustments.</label> </referenceItem></toc> <section class="indentUp1 firstIndent-2" id="y3524a70e-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658144"><num class="bold" value="6231">“SEC. 6231. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3524a70f-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s6231">26 USC 6231</ref>.</p></sidenote><heading class="bold">NOTICE OF PROCEEDINGS AND ADJUSTMENT.</heading><subsection class="indentDown2 firstIndent0 fontsize10" id="y3524a710-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3524a711-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Mailings.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">In General</inline>.—</heading><chapeau>The Secretary shall mail to the partnership and the partnership representative—</chapeau><paragraph class="fontsize10" id="y3524a712-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>notice of any administrative proceeding initiated at the partnership level with respect to an adjustment of any item of income, gain, loss, deduction, or credit of a partnership for a partnership taxable year, or any partner’s distributive share thereof,</content></paragraph> <paragraph class="fontsize10" id="y3524a713-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>notice of any proposed partnership adjustment resulting from such proceeding, and</content></paragraph> <paragraph class="fontsize10" id="y3524a714-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><content>notice of any final partnership adjustment resulting from such proceeding.</content></paragraph> </subsection> </section> <continuation class="indentDown1 fontsize10" id="x3524a715-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120">Any<sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3524a716-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Deadline.</p></sidenote> notice of a final partnership adjustment shall not be mailed earlier than 270 days after the date on which the notice of the proposed partnership adjustment is mailed. Such notices shall be sufficient if mailed to the last known address of the partnership representative or the partnership (even if the partnership has terminated its existence). The first sentence shall apply to any proceeding with respect to an administrative adjustment request filed by a partnership under section 6227.</continuation><subsection class="indentDown1 firstIndent0 fontsize10" id="y3524a717-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b) </num><heading class="fontsize10"><inline class="smallCaps">Further Notices Restricted</inline>.—</heading><content>If the Secretary mails a notice of a final partnership adjustment to any partnership for any partnership taxable year and the partnership files a petition under section 6234 with respect to such notice, in the absence of a showing of fraud, malfeasance, or misrepresentation of a material fact, the Secretary shall not mail another such notice to such partnership with respect to such taxable year.</content></subsection> <subsection class="indentDown1 firstIndent0 fontsize10" id="y3524a718-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">“(c) </num><heading class="fontsize10"><inline class="smallCaps">Authority to Rescind Notice With Partnership Consent</inline>.—</heading><content>The Secretary may, with the consent of the partnership, rescind any notice of a partnership adjustment mailed to such partnership. Any notice so rescinded shall not be treated as a notice of a partnership adjustment for purposes of this subchapter, and the taxpayer shall have no right to bring a proceeding under section 6234 with respect to such notice.</content></subsection> <section class="indentUp1 firstIndent-2" id="y3524a719-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658144"><num class="bold" value="6232">“SEC. 6232. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3524a71a-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s6232">26 USC 6232</ref>.</p></sidenote><heading class="bold">ASSESSMENT, COLLECTION, AND PAYMENT.</heading><subsection class="indentDown2 firstIndent0 fontsize10" id="y3524a71b-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><heading class="fontsize10"><inline class="smallCaps">In General</inline>.—</heading><content>Any imputed underpayment shall be assessed and collected in the same manner as if it were a tax imposed for the adjustment year by subtitle A, except that in the case of an administrative adjustment request to which section 6227(b)(1) applies, the underpayment shall be paid when the request is filed.</content></subsection> <subsection class="indentDown2 firstIndent0 fontsize10" id="y3524a71c-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b) </num><heading class="fontsize10"><inline class="smallCaps">Limitation on Assessment</inline>.—</heading><chapeau>Except as otherwise provided in this chapter, no assessment of a deficiency may be made (and no levy or proceeding in any court for the collection of any amount <page identifier="/us/stat/129/633">129 STAT. 633</page> resulting from such adjustment may be made, begun or prosecuted) before—</chapeau><paragraph class="fontsize10" id="y3524a71d-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3524a71e-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Time period.</p></sidenote><content>the close of the 90th day after the day on which a notice of a final partnership adjustment was mailed, and</content></paragraph> <paragraph class="fontsize10" id="y3524a71f-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>if a petition is filed under section 6234 with respect to such notice, the decision of the court has become final.</content></paragraph> </subsection> <subsection class="indentDown2 firstIndent0 fontsize10" id="y3524a720-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">“(c) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3524a721-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Courts.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Premature Action May Be Enjoined</inline>.—</heading><content>Notwithstanding section 7421(a), any action which violates subsection (b) may be enjoined in the proper court, including the Tax Court. The Tax Court shall have no jurisdiction to enjoin any action under this subsection unless a timely petition has been filed under section 6234 and then only in respect of the adjustments that are the subject of such petition.</content></subsection> <subsection class="indentDown2 firstIndent0 fontsize10" id="y3524a722-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">“(d) </num><heading class="fontsize10"><inline class="smallCaps">Exceptions to Restrictions on Adjustments</inline>.—</heading><paragraph class="fontsize10" id="y3524a723-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10"><inline class="smallCaps">Adjustments arising out of math or clerical errors</inline>.—</heading><subparagraph class="fontsize10" id="y3524a724-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3524a725-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Notification.</p><p class="leftAlign firstIndent0 fontsize8" id="x3524a726-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Applicability.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><content> If the partnership is notified that, on account of a mathematical or clerical error appearing on the partnership return, an adjustment to a item is required, rules similar to the rules of paragraphs (1) and (2) of section 6213(b) shall apply to such adjustment.</content></subparagraph> <subparagraph class="fontsize10" id="y3524a727-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10"><inline class="smallCaps">Special rule</inline>.—</heading><content>If a partnership is a partner in another partnership, any adjustment on account of such partnership’s failure to comply with the requirements of section 6222(a) with respect to its interest in such other partnership shall be treated as an adjustment referred to in subparagraph (A), except that paragraph (2) of section 6213(b) shall not apply to such adjustment.</content></subparagraph> </paragraph> <paragraph class="fontsize10" id="y3524a728-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3524a729-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Notice.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Partnership may waive restrictions</inline>.—</heading><content>The partnership may at any time (whether or not any notice of partnership adjustment has been issued), by a signed notice in writing filed with the Secretary, waive the restrictions provided in subsection (b) on the making of any partnership adjustment.</content></paragraph> </subsection> <subsection class="indentDown2 firstIndent0 fontsize10" id="y3524a72a-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">“(e) </num><heading class="fontsize10"><inline class="smallCaps">Limit Where No Proceeding Begun</inline>.—</heading><content>If no proceeding under section 6234 is begun with respect to any notice of a final partnership adjustment during the 90-day period described in subsection (b) thereof, the amount for which the partnership is liable under section 6225 shall not exceed the amount determined in accordance with such notice.</content></subsection> </section> <section class="indentUp1 firstIndent-2" id="y3524a72b-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658144"><num class="bold" value="6233">“SEC. 6233. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3524a72c-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s6233">26 USC 6233</ref>.</p></sidenote><heading class="bold">INTEREST AND PENALTIES.</heading><subsection class="indentDown2 firstIndent0 fontsize10" id="y3524a72d-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><heading class="fontsize10"><inline class="smallCaps">Interest and Penalties Determined From Reviewed Year</inline>.—</heading><paragraph class="fontsize10" id="y3524a72e-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><chapeau>Except to the extent provided in section 6226(c), in the case of a partnership adjustment for a reviewed year—</chapeau><subparagraph class="fontsize10" id="y3524a72f-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>interest shall be computed under paragraph (2), and</content></subparagraph> <subparagraph class="fontsize10" id="y3524a730-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>the partnership shall be liable for any penalty, addition to tax, or additional amount as provided in paragraph (3).</content></subparagraph> </paragraph> <paragraph class="fontsize10" id="y3524a731-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3524a732-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Time period.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Determination of amount of interest</inline>.—</heading><content>The interest computed under this paragraph with respect to any partnership adjustment is the interest which would be determined under chapter 67 for the period beginning on the day after the return due date for the reviewed year and ending on the return due date for the adjustment year (or, if earlier, <page identifier="/us/stat/129/634">129 STAT. 634</page> the date payment of the imputed underpayment is made). Proper adjustments in the amount determined under the preceding sentence shall be made for adjustments required for partnership taxable years after the reviewed year and before the adjustment year by reason of such partnership adjustment.</content></paragraph> <paragraph class="fontsize10" id="y3524a733-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3524a734-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Determination.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Penalties</inline>.—</heading><content>Any penalty, addition to tax, or additional amount shall be determined at the partnership level as if such partnership had been an individual subject to tax under chapter 1 for the reviewed year and the imputed underpayment were an actual underpayment (or understatement) for such year.</content></paragraph> </subsection> <subsection class="indentDown2 firstIndent0 fontsize10" id="y3524a735-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3524a736-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Determination.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Interest and Penalties With Respect to Adjustment Year Return</inline>.—</heading><paragraph class="fontsize10" id="y3524a737-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><chapeau>In the case of any failure to pay an imputed underpayment on the date prescribed therefor, the partnership shall be liable—</chapeau><subparagraph class="fontsize10" id="y3524a738-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>for interest as determined under paragraph (2), and</content></subparagraph> <subparagraph class="fontsize10" id="y3524a739-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>for any penalty, addition to tax, or additional amount as determined under paragraph (3).</content></subparagraph> </paragraph> <paragraph class="fontsize10" id="y3524a73a-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10"><inline class="smallCaps">Interest</inline>.—</heading><content>Interest determined under this paragraph is the interest that would be determined by treating the imputed underpayment as an underpayment of tax imposed in the adjustment year.</content></paragraph> <paragraph class="fontsize10" id="y3524a73b-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10"><inline class="smallCaps">Penalties</inline>.—</heading><chapeau>Penalties, additions to tax, or additional amounts determined under this paragraph are the penalties, additions to tax, or additional amounts that would be determined—</chapeau><subparagraph class="fontsize10" id="y3524a73c-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>by applying section 6651(a)(2) to such failure to pay, and</content></subparagraph> <subparagraph class="fontsize10" id="y3524a73d-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>by treating the imputed underpayment as an underpayment of tax for purposes of part II of subchapter A of chapter 68.</content></subparagraph> </paragraph> </subsection> </section> <section class="indentUp1 firstIndent-2" id="y3524a73e-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658144"><num class="bold" value="6234">“SEC. 6234. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3524a73f-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s6234">26 USC 6234</ref>.</p></sidenote><heading class="bold">JUDICIAL REVIEW OF PARTNERSHIP ADJUSTMENT.</heading><subsection class="indentDown2 firstIndent0 fontsize10" id="y3524a740-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3524a741-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Deadline.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">In General</inline>.—</heading><chapeau>Within 90 days after the date on which a notice of a final partnership adjustment is mailed under section 6231 with respect to any partnership taxable year, the partnership may file a petition for a readjustment for such taxable year with—</chapeau><paragraph class="fontsize10" id="y3524a742-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>the Tax Court,</content></paragraph> <paragraph class="fontsize10" id="y3524a743-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>the district court of the United States for the district in which the partnership’s principal place of business is located, or</content></paragraph> <paragraph class="fontsize10" id="y3524a744-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><content>the Claims Court.</content></paragraph> </subsection> <subsection class="indentDown2 firstIndent0 fontsize10" id="y3524a745-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b) </num><heading class="fontsize10"><inline class="smallCaps">Jurisdictional Requirement for Bringing Action in District Court or Claims Court</inline>.—</heading><paragraph class="fontsize10" id="y3524a746-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><content>A readjustment petition under this section may be filed in a district court of the United States or the Claims Court only if the partnership filing the petition deposits with the Secretary, on or before the date the petition is filed, the amount of the imputed underpayment (as of the date of the filing of the petition) if the partnership adjustment was made as provided by the notice of final partnership adjustment. The court may by order provide that the jurisdictional requirements of this paragraph are satisfied where there has been a good faith attempt to satisfy such requirement and <page identifier="/us/stat/129/635">129 STAT. 635</page> any shortfall of the amount required to be deposited is timely corrected.</content></paragraph> <paragraph class="fontsize10" id="y3524a747-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10"><inline class="smallCaps">Interest payable</inline>.—</heading><content>Any amount deposited under paragraph (1), while deposited, shall not be treated as a payment of tax for purposes of this title (other than chapter 67).</content></paragraph> </subsection> <subsection class="indentDown2 firstIndent0 fontsize10" id="y3524a748-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">“(c) </num><heading class="fontsize10"><inline class="smallCaps">Scope of Judicial Review</inline>.—</heading><content>A court with which a petition is filed in accordance with this section shall have jurisdiction to determine all items of income, gain, loss, deduction, or credit of the partnership for the partnership taxable year to which the notice of final partnership adjustment relates, the proper allocation of such items among the partners, and the applicability of any penalty, addition to tax, or additional amount for which the partnership may be liable under this subchapter.</content></subsection> <subsection class="indentDown2 firstIndent0 fontsize10" id="y3524a749-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">“(d) </num><heading class="fontsize10"><inline class="smallCaps">Determination of Court Reviewable</inline>.—</heading><content>Any determination by a court under this section shall have the force and effect of a decision of the Tax Court or a final judgment or decree of the district court or the Claims Court, as the case may be, and shall be reviewable as such. The date of any such determination shall be treated as being the date of the court’s order entering the decision.</content></subsection> <subsection class="indentDown2 firstIndent0 fontsize10" id="y3524a74a-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">“(e) </num><heading class="fontsize10"><inline class="smallCaps">Effect of Decision Dismissing Action</inline>.—</heading><content>If an action brought under this section is dismissed other than by reason of a rescission under section 6231(c), the decision of the court dismissing the action shall be considered as its decision that the notice of final partnership adjustment is correct, and an appropriate order shall be entered in the records of the court.</content></subsection> </section> <section class="indentUp1 firstIndent-2" id="y3524a74b-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658144"><num class="bold" value="6235">“SEC. 6235. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3524a74c-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s6235">26 USC 6235</ref>.</p></sidenote><heading class="bold">PERIOD OF LIMITATIONS ON MAKING ADJUSTMENTS.</heading><subsection class="indentDown2 firstIndent0 fontsize10" id="y3524a74d-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><heading class="fontsize10"><inline class="smallCaps">In General</inline>.—</heading><chapeau>Except as otherwise provided in this section, no adjustment under this subpart for any partnership taxable year may be made after the later of—</chapeau><paragraph class="fontsize10" id="y3524a74e-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><chapeau>the date which is 3 years after the latest of—</chapeau><subparagraph class="fontsize10" id="y3524a74f-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>the date on which the partnership return for such taxable year was filed,</content></subparagraph> <subparagraph class="fontsize10" id="y3524a750-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>the return due date for the taxable year, or</content></subparagraph> <subparagraph class="fontsize10" id="y3524a751-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>the date on which the partnership filed an administrative adjustment request with respect to such year under section 6227, or</content></subparagraph> </paragraph> <paragraph class="fontsize10" id="y3524a752-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>in the case of any modification of an imputed underpayment under section 6225(c), the date that is 270 days (plus the number of days of any extension consented to by the Secretary under paragraph (4) thereof) after the date on which everything required to be submitted to the Secretary pursuant to such section is so submitted, or</content></paragraph> <paragraph class="fontsize10" id="y3524a753-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><content>in the case of any notice of a proposed partnership adjustment under section 6231(a)(2), the date that is 270 days after the date of such notice.</content></paragraph> </subsection> <subsection class="indentDown2 firstIndent0 fontsize10" id="y3524a754-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b) </num><heading class="fontsize10"><inline class="smallCaps">Extension by Agreement</inline>.—</heading><content>The period described in subsection (a) (including an extension period under this subsection) may be extended by an agreement entered into by the Secretary and the partnership before the expiration of such period.</content></subsection> <subsection class="indentDown2 firstIndent0 fontsize10" id="y3524a755-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">“(c) </num><heading class="fontsize10"><inline class="smallCaps">Special Rule in Case of Fraud, etc</inline>.—</heading><paragraph class="fontsize10" id="y3524a756-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10"><inline class="smallCaps">False return</inline>.—</heading><content>In the case of a false or fraudulent partnership return with intent to evade tax, the adjustment may be made at any time.</content></paragraph> <paragraph class="fontsize10" id="y3524a757-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3524a758-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Applicability.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Substantial omission of income</inline>.—</heading><content>If any partnership omits from gross income an amount properly includible therein <page identifier="/us/stat/129/636">129 STAT. 636</page> and such amount is described in section 6501(e)(1)(A), subsection (a) shall be applied by substituting ‘6 years’ for ‘3 years’.</content></paragraph> <paragraph class="fontsize10" id="y3524a759-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10"><inline class="smallCaps">No return</inline>.—</heading><content>In the case of a failure by a partnership to file a return for any taxable year, the adjustment may be made at any time.</content></paragraph> <paragraph class="fontsize10" id="y3524a75a-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><heading class="fontsize10"><inline class="smallCaps">Return filed by secretary</inline>.—</heading><content>For purposes of this section, a return executed by the Secretary under subsection (b) of section 6020 on behalf of the partnership shall not be treated as a return of the partnership.</content></paragraph> </subsection> <subsection class="indentDown2 firstIndent0 fontsize10" id="y3524ce6b-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">“(d) </num><heading class="fontsize10"><inline class="smallCaps">Suspension When Secretary Mails Notice of Adjustment</inline>.—</heading><chapeau>If notice of a final partnership adjustment with respect to any taxable year is mailed under section 6231, the running of the period specified in subsection (a) (as modified by the other provisions of this section) shall be suspended—</chapeau><paragraph class="fontsize10" id="y3524ce6c-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3524ce6d-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Time period.</p></sidenote><content>for the period during which an action may be brought under section 6234 (and, if a petition is filed under such section with respect to such notice, until the decision of the court becomes final), and</content></paragraph> <paragraph class="fontsize10" id="y3524ce6e-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>for 1 year thereafter.</content></paragraph> </subsection> </section> </part> <part id="y3524ce6f-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658173"><num class="fontsize12 bold" value="2">“PART 2—</num><heading class="fontsize12 bold">DEFINITIONS <sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3524ce70-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">26 USC</p><p class="leftAlign firstIndent0 fontsize8" id="x3524ce71-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">prec. 6241.</p></sidenote>AND SPECIAL RULES</heading><toc> <referenceItem role="section" style="-uslm-lc:I658242"> <designator>“Sec. 6241. </designator> <label>Definitions and special rules.<?GPOvSpace 04?></label> </referenceItem></toc> <section class="indentUp1 firstIndent-2" id="y3524ce72-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658144"><num class="bold" value="6241">“SEC. 6241. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3524ce73-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s6241">26 USC 6241</ref>.</p></sidenote><heading class="bold">DEFINITIONS AND SPECIAL RULES.</heading><chapeau class=" fontsize10" style="-uslm-lc:I658120">  “For purposes of this subchapter—</chapeau><paragraph class="indentDown1 fontsize10" id="y3524ce74-e844-11f0-a1e4-69761a48a15a" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10"><inline class="smallCaps">Partnership</inline>.—</heading><content>The term ‘<term>partnership</term>’ means any partnership required to file a return under section 6031(a).</content></paragraph> <paragraph class="indentDown1 fontsize10" id="y3524ce75-e844-11f0-a1e4-69761a48a15a" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10"><inline class="smallCaps">Partnership adjustment</inline>.—</heading><content>The term ‘<term>partnership adjustment</term>’ means any adjustment in the amount of any item of income, gain, loss, deduction, or credit of a partnership, or any partner’s distributive share thereof.</content></paragraph> <paragraph class="indentDown1 fontsize10" id="y3524ce76-e844-11f0-a1e4-69761a48a15a" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10"><inline class="smallCaps">Return due date</inline>.—</heading><content>The term ‘<term>return due date</term>’ means, with respect to the taxable year, the date prescribed for filing the partnership return for such taxable year (determined without regard to extensions).</content></paragraph> <paragraph class="indentDown1 fontsize10" id="y3524ce77-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><heading class="fontsize10"><inline class="smallCaps">Payments nondeductible</inline>.—</heading><content>No deduction shall be allowed under subtitle A for any payment required to be made by a partnership under this subchapter.</content></paragraph> <paragraph class="indentDown1 fontsize10" id="y3524ce78-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">“(5) </num><heading class="fontsize10"><inline class="smallCaps">Partnerships having principal place of business outside united states</inline>.—</heading><content>For purposes of sections 6234, a principal place of business located outside the United States shall be treated as located in the District of Columbia.</content></paragraph> <paragraph class="indentDown1 fontsize10" id="y3524ce79-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">“(6) </num><heading class="fontsize10"><inline class="smallCaps">Partnerships in cases under title 11 of united states code</inline>.—</heading><subparagraph class="fontsize10" id="y3524ce7a-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10"><inline class="smallCaps">Suspension of period of limitations on making adjustment, assessment, or collection</inline>.—</heading><chapeau>The<sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3524ce7b-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Applicability.</p></sidenote> running of any period of limitations provided in this subchapter on making a partnership adjustment (or provided by section 6501 or 6502 on the assessment or collection of any imputed underpayment determined under this subchapter) shall, in a case under <ref href="/us/usc/t11">title 11 of the United States Code</ref>, be suspended during the period during which the Secretary is prohibited by reason of such case from making the adjustment (or assessment or collection) and—</chapeau><page identifier="/us/stat/129/637">129 STAT. 637</page> <clause class="fontsize10" id="y3524ce7c-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>for adjustment or assessment, 60 days thereafter, and</content></clause> <clause class="fontsize10" id="y3524ce7d-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>for collection, 6 months thereafter.</content></clause> <continuation class="firstIndent1 fontsize10" id="x3524ce7e-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124">A rule similar to the rule of section 6213(f)(2) shall apply for purposes of section 6232(b).</continuation></subparagraph> <subparagraph class="fontsize10" id="y3524ce7f-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10"><inline class="smallCaps">Suspension of period of limitation for filing for judicial review</inline>.—</heading><content>The running of the period specified in section 6234 shall, in a case under <ref href="/us/usc/t11">title 11 of the United States Code</ref>, be suspended during the period during which the partnership is prohibited by reason of such case from filing a petition under section 6234 and for 60 days thereafter.</content></subparagraph> </paragraph> <paragraph class="indentDown1 fontsize10" id="y3524ce80-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="7">“(7) </num><heading class="fontsize10"><inline class="smallCaps">Treatment where partnership ceases to exist</inline>.—</heading><content>If a partnership ceases to exist before a partnership adjustment under this subchapter takes effect, such adjustment shall be taken into account by the former partners of such partnership under regulations prescribed by the Secretary.</content></paragraph> <paragraph class="indentDown1 fontsize10" id="y3524ce81-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="8">“(8) </num><heading class="fontsize10"><inline class="smallCaps">Extension to entities filing partnership return</inline>.—</heading><content>If a partnership return is filed by an entity for a taxable year but it is determined that the entity is not a partnership (or that there is no entity) for such year, then, to the extent provided in regulations, the provisions of this subchapter are hereby extended in respect of such year to such entity and its items and to persons holding an interest in such entity.”</content></paragraph> </section> </part> </subchapter> </quotedContent>.</content></paragraph> <paragraph class="fontsize10" id="y3524ce82-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tXI/s1101/c/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10"><inline class="smallCaps">Clerical amendment</inline>.—</heading><content>The table of subchapters for chapter 63 of the Internal Revenue Code of 1986, as amended by the preceding provisions of this section, <sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3524ce83-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">26 USC</p><p class="leftAlign firstIndent0 fontsize8" id="x3524ce84-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">prec. 6201.</p></sidenote><amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> after the item relating to subchapter B the following new item:<quotedContent><toc> <referenceItem role="subchapter" style="-uslm-lc:I658274"> <designator><inline class="smallCaps">“subchapter c. </inline></designator> <label><inline class="smallCaps">treatment of partnerships.”.</inline><?GPOvSpace 04?></label> </referenceItem></toc> </quotedContent></content></paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="y3524ce85-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tXI/s1101/d" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10"><inline class="smallCaps">Binding Nature of Partnership Adjustment Proceedings</inline>.—</heading><content>Section 6330(c)(4) of such Code <sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3524ce86-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s6330">26 USC 6330</ref>.</p></sidenote><amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>or</quotedText>” at the end of subparagraph (A), by <amendingAction type="delete">striking</amendingAction> the period at the end of subparagraph (B) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>; or</quotedText>”, and by <amendingAction type="insert">inserting</amendingAction> after subparagraph (B) the following new subparagraph:<quotedContent><subparagraph class="indentUp2 fontsize10" id="y3524ce87-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3524ce88-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Determination.</p></sidenote><content>a final determination has been made with respect to such issue in a proceeding brought under subchapter C of chapter 63.”</content></subparagraph> </quotedContent>.</content></subsection> <subsection class="firstIndent0 fontsize10" id="y3524ce89-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tXI/s1101/e" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">(e) </num><heading class="fontsize10"><inline class="smallCaps">Restriction on Authority to Amend Partner Information Statements</inline>.—</heading><content>Section 6031(b) of such Code <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following: “<quotedText>Except as provided in the procedures under section 6225(c), with respect to statements under section 6226, or as otherwise provided by the Secretary, information required to be furnished by the partnership under this subsection may not be amended after the due date of the return under subsection (a) to which such information relates.</quotedText>”.</content></subsection> <subsection class="firstIndent0 fontsize10" id="y3524ce8a-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tXI/s1101/f" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="f">(f) </num><heading class="fontsize10"><inline class="smallCaps">Conforming Amendments</inline>.—</heading><paragraph class="fontsize10" id="y3524ce8b-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tXI/s1101/f/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>Section 6031(b) of such Code <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> the last sentence.</content></paragraph> <paragraph class="fontsize10" id="y3524ce8c-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tXI/s1101/f/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>Section 6422 of such Code <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> paragraph (12).</content></paragraph> <paragraph class="fontsize10" id="y3524ce8d-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tXI/s1101/f/3" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>Section 6501(n) of such Code <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> paragraphs (2) and (3) and by <amendingAction type="delete">striking</amendingAction> “<quotedText><headingText class="smallCaps">Cross References</headingText></quotedText>” and all that follows through “<quotedText>For period of limitations</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText><headingText class="smallCaps">Cross Reference.—</headingText>For period of limitations</quotedText>”.<page identifier="/us/stat/129/638">129 STAT. 638</page></content></paragraph> <paragraph class="fontsize10" id="y3524ce8e-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tXI/s1101/f/4" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><content>Section 6503(a)(1) of such Code <sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3524ce8f-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s6503">26 USC 6503</ref>.</p></sidenote><amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>(or section 6229</quotedText>” and all that follows through “<quotedText>of section 6230(a))</quotedText>”.</content></paragraph> <paragraph class="fontsize10" id="y3524ce90-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tXI/s1101/f/5" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><content>Section 6504 of such Code <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> paragraph (11).</content></paragraph> <paragraph class="fontsize10" id="y3524ce91-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tXI/s1101/f/6" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">(6) </num><content>Section 6511 of such Code <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> subsection (g).</content></paragraph> <paragraph class="fontsize10" id="y3524ce92-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tXI/s1101/f/7" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="7">(7) </num><content>Section 6512(b)(3) of such Code <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> the second sentence.</content></paragraph> <paragraph class="fontsize10" id="y3524ce93-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tXI/s1101/f/8" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="8">(8) </num><content>Section 6515 of such Code <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> paragraph (6).</content></paragraph> <paragraph class="fontsize10" id="y3524ce94-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tXI/s1101/f/9" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="9">(9) </num><content>Section 6601(c) of such Code <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> the last sentence.</content></paragraph> <paragraph class="fontsize10" id="y3524ce95-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tXI/s1101/f/10" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="10">(10) </num><content>Section 7421(a) of such Code <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>6225(b), 6246(b)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>6232(c)</quotedText>”.</content></paragraph> <paragraph class="fontsize10" id="y3524ce96-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tXI/s1101/f/11" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="11">(11) </num><content>Section 7422 of such Code <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> subsection (h).</content></paragraph> <paragraph class="fontsize10" id="y3524ce97-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tXI/s1101/f/12" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="12">(12) </num><content>Section 7459(c) of such Code <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>section 6226</quotedText>” and all that follows through “<quotedText>or 6252</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>section 6234</quotedText>”.</content></paragraph> <paragraph class="fontsize10" id="y3524ce98-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tXI/s1101/f/13" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="13">(13) </num><chapeau>Section 7482(b)(1) of such Code <amendingAction type="amend">is amended</amendingAction>—</chapeau><subparagraph class="fontsize10" id="y3524ce99-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tXI/s1101/f/13/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in subparagraph (E), by <amendingAction type="delete">striking</amendingAction> “<quotedText>section 6226, 6228, 6247, or 6252</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>section 6234</quotedText>”,</content></subparagraph> <subparagraph class="fontsize10" id="y3524ce9a-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tXI/s1101/f/13/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>by <amendingAction type="delete">striking</amendingAction> subparagraph (F), by <amendingAction type="delete">striking</amendingAction> “<quotedText>or</quotedText>” at the end of subparagraph (E) and <amendingAction type="insert">inserting</amendingAction> a period, and by <amendingAction type="insert">inserting</amendingAction> “<quotedText>or</quotedText>” at the end of subparagraph (D), and</content></subparagraph> <subparagraph class="fontsize10" id="y3524ce9b-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tXI/s1101/f/13/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>in the last sentence, by <amendingAction type="delete">striking</amendingAction> “<quotedText>section 6226, 6228(a), or 6234(c)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>section 6234</quotedText>”.</content></subparagraph> </paragraph> <paragraph class="fontsize10" id="y3524ce9c-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tXI/s1101/f/14" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="14">(14) </num><content>Section 7485(b) of such Code <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>section 6226, 6228(a), 6247, or 6252</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>section 6234</quotedText>”.</content></paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="y3524ce9d-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tXI/s1101/g" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="g">(g) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x3524ce9e-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Applicability.</p><p class="leftAlign firstIndent0 fontsize8" id="x3524ce9f-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s6221">26 USC 6221 note</ref>.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Effective Date</inline>.—</heading><paragraph class="fontsize10" id="y3524cea0-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tXI/s1101/g/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10"><inline class="smallCaps">In general</inline>.—</heading><content>Except as otherwise provided in this subsection, the amendments made by this section shall apply to returns filed for partnership taxable years beginning after December 31, 2017.</content></paragraph> <paragraph class="fontsize10" id="y3524cea1-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tXI/s1101/g/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10"><inline class="smallCaps">Administrative adjustment requests</inline>.—</heading><content>In the case of administrative adjustment request under section 6227 of such Code, the amendments made by this section shall apply to requests with respect to returns filed for partnership taxable years beginning after December 31, 2017.</content></paragraph> <paragraph class="fontsize10" id="y3524cea2-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tXI/s1101/g/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10"><inline class="smallCaps">Adjusted partners statements</inline>.—</heading><content>In the case of a partnership electing the application of section 6226 of such Code, the amendments made by this section shall apply to elections with respect to returns filed for partnership taxable years beginning after December 31, 2017.</content></paragraph> <paragraph class="fontsize10" id="y3524cea3-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tXI/s1101/g/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><heading class="fontsize10"><inline class="smallCaps">Election</inline>.—</heading><content>A partnership may elect (at such time and in such form and manner as the Secretary of the Treasury may prescribe) for the amendments made by this section (other than the election under section 6221(b) of such Code (as added by this Act)) to apply to any return of the partnership filed for partnership taxable years beginning after the date of the enactment of this Act and before January 1, 2018.</content></paragraph> </subsection> </section> <section id="d198968e8727" identifier="/us/pl/114/74/tXI/s1102" style="-uslm-lc:I658144"><num class="bold" value="1102">SEC. 1102. </num><heading>PARTNERSHIP INTERESTS CREATED BY GIFT.</heading><subsection class="firstIndent0 fontsize10" id="y35251cc4-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tXI/s1102/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x35251cc5-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Determination.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">In General</inline>.—</heading><content>Section 761(b) of the Internal Revenue Code of 1986 <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following: “<quotedText>In the <page identifier="/us/stat/129/639">129 STAT. 639</page> case of a capital interest in a partnership in which capital is a material income-producing factor, whether a person is a partner with respect to such interest shall be determined without regard to whether such interest was derived by gift from any other person.</quotedText>”.</content></subsection> <subsection class="firstIndent0 fontsize10" id="y35251cc6-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tXI/s1102/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><inline class="smallCaps">Conforming Amendments</inline>.—</heading><chapeau>Section 704(e) <sidenote><p class="leftAlign firstIndent0 fontsize8" id="x35251cc7-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s704">26 USC 704</ref>.</p></sidenote>of such Code <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="y35251cc8-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tXI/s1102/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> paragraph (1) and by <amendingAction type="redesignate">redesignating</amendingAction> paragraphs (2) and (3) as paragraphs (1) and (2), respectively,</content></paragraph> <paragraph class="fontsize10" id="y35251cc9-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tXI/s1102/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>this section</quotedText>” in paragraph (2) (as so redesignated) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>this subsection</quotedText>”, and</content></paragraph> <paragraph class="fontsize10" id="y35251cca-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tXI/s1102/b/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText><headingText class="smallCaps">Family Partnerships</headingText></quotedText>” in the heading and <amendingAction type="insert">inserting</amendingAction> “<quotedText><headingText class="smallCaps">Partnership Interests Created by Gift</headingText></quotedText>”.</content></paragraph> </subsection> <subsection class="firstIndent0 fontsize10" id="y35251ccb-e844-11f0-a1e4-69761a48a15a" identifier="/us/pl/114/74/tXI/s1102/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x35251ccc-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180">Applicability.</p><p class="leftAlign firstIndent0 fontsize8" id="x35251ccd-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s704">26 USC 704</ref>.</p></sidenote><heading class="fontsize10"><inline class="smallCaps">Effective Date</inline>.—</heading><content>The amendments made by this section shall apply to partnership taxable years beginning after December 31, 2015.</content></subsection> </section> <num value="XII">TITLE XII—</num><heading>DESIGNATION OF SMALL HOUSE ROTUNDA</heading> <section id="d198968e8837" identifier="/us/pl/114/74/tXII/s1201" style="-uslm-lc:I658144"><num class="bold" value="1201">SEC. 1201. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="x352543de-e844-11f0-a1e4-69761a48a15a" style="-uslm-lc:I658180"><ref href="/us/usc/t40/s5101">40 USC 5101 note</ref>.</p></sidenote><heading>DESIGNATING SMALL HOUSE ROTUNDA AS “FREEDOM FOYER”.</heading><content style="-uslm-lc:I658120">  The first floor of the area of the House of Representatives wing of the United States Capitol known as the small House rotunda is designated the “Freedom Foyer”.</content></section> Approved November 2, 2015.
LEGISLATIVE HISTORY—H.R. 1314: HOUSE REPORTS: ┐No. 114–67 (Comm. on Ways and Means). CONGRESSIONAL RECORD, Vol. 161 (2015):

Apr. 15, considered and passed House.

May 14, 18–22, considered and passed Senate, amended.

June 12, House failed to concur in Senate amendment.

Oct. 28, House concurred in Senate amendment with an amendment. Senate considered House amendment.

Oct. 29, 30, Senate considered and concurred in House amendment.

 DAILY COMPILATION OF PRESIDENTIAL DOCUMENTS (2015):

Nov. 2, Presidential remarks.

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