[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3813 Introduced in House (IH)]

113th CONGRESS
  2d Session
                                H. R. 3813

   To provide a three-month extension for the emergency unemployment 
compensation program, retroactive to its expiration, and to offset the 
                        costs of such extension.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 7, 2014

Mr. Cicilline introduced the following bill; which was referred to the 
   Committee on Ways and Means, and in addition to the Committees on 
 Transportation and Infrastructure and Agriculture, for a period to be 
subsequently determined by the Speaker, in each case for consideration 
  of such provisions as fall within the jurisdiction of the committee 
                               concerned

_______________________________________________________________________

                                 A BILL


 
   To provide a three-month extension for the emergency unemployment 
compensation program, retroactive to its expiration, and to offset the 
                        costs of such extension.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Emergency Unemployment Compensation 
Continuation Act''.

SEC. 2. CONTINUATION OF EMERGENCY UNEMPLOYMENT COMPENSATION PROGRAM.

    (a) Extension of Emergency Unemployment Compensation Program.--
            (1) Extension.--Section 4007(a)(2) of the Supplemental 
        Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 
        note) is amended by striking ``January 1, 2014'' and inserting 
        ``April 1, 2014''.
            (2) Funding.--Section 4004(e)(1) of the Supplemental 
        Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 
        note) is amended--
                    (A) in subparagraph (I), by striking ``and'' at the 
                end;
                    (B) in subparagraph (J), by inserting ``and'' at 
                the end; and
                    (C) by inserting after subparagraph (J) the 
                following:
                    ``(K) the amendments made by section 2(a) of the 
                Emergency Unemployment Compensation Extension Act;''.
            (3) Effective date.--The amendments made by this subsection 
        shall take effect as if included in the enactment of the 
        American Taxpayer Relief Act of 2012 (Public Law 112-240).
    (b) Temporary Extension of Extended Benefit Provisions.--
            (1) In general.--Section 2005 of the Assistance for 
        Unemployed Workers and Struggling Families Act, as contained in 
        Public Law 111-5 (26 U.S.C. 3304 note), is amended--
                    (A) by striking ``December 31, 2013'' each place it 
                appears and inserting ``March 31, 2014''; and
                    (B) in subsection (c), by striking ``June 30, 
                2014'' and inserting ``September 30, 2014''.
            (2) Extension of matching for states with no waiting 
        week.--Section 5 of the Unemployment Compensation Extension Act 
        of 2008 (Public Law 110-449; 26 U.S.C. 3304 note) is amended by 
        striking ``June 30, 2014'' and inserting ``September 30, 
        2014''.
            (3) Extension of modification of indicators under the 
        extended benefit program.--Section 203 of the Federal-State 
        Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304 
        note) is amended--
                    (A) in subsection (d), by striking ``December 31, 
                2013'' and inserting ``March 31, 2014''; and
                    (B) in subsection (f)(2), by striking ``December 
                31, 2013'' and inserting ``March 31, 2014''.
            (4) Effective date.--The amendments made by this subsection 
        shall take effect as if included in the enactment of the 
        American Taxpayer Relief Act of 2012 (Public Law 112-240).
    (c) Extension of Funding for Reemployment Services and Reemployment 
and Eligibility Assessment Activities.--
            (1) In general.--Section 4004(c)(2)(A) of the Supplemental 
        Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 
        note) is amended by striking ``through fiscal year 2014'' and 
        inserting ``through the first quarter of fiscal year 2015''.
            (2) Effective date.--The amendments made by this section 
        shall take effect as if included in the enactment of the 
        American Taxpayer Relief Act of 2012 (Public Law 112-240).
    (d) Additional Extended Unemployment Benefits Under the Railroad 
Unemployment Insurance Act.--
            (1) Extension.--Section 2(c)(2)(D)(iii) of the Railroad 
        Unemployment Insurance Act (45 U.S.C. 352(c)(2)(D)(iii)) is 
        amended--
                    (A) by striking ``June 30, 2013'' and inserting 
                ``September 30, 2013''; and
                    (B) by striking ``December 31, 2013'' and inserting 
                ``March 31, 2014''.
            (2) Clarification on authority to use funds.--Funds 
        appropriated under either the first or second sentence of 
        clause (iv) of section 2(c)(2)(D) of the Railroad Unemployment 
        Insurance Act shall be available to cover the cost of 
        additional extended unemployment benefits provided under such 
        section 2(c)(2)(D) by reason of the amendments made by 
        subsection (a) as well as to cover the cost of such benefits 
        provided under such section 2(c)(2)(D), as in effect on the day 
        before the date of enactment of this Act.
            (3) Funding for administration.--Out of any funds in the 
        Treasury not otherwise appropriated, there are appropriated to 
        the Railroad Retirement Board $62,500 for administrative 
        expenses associated with the payment of additional extended 
        unemployment benefits provided under section 2(c)(2)(D) of the 
        Railroad Unemployment Insurance Act by reason of the amendments 
        made by paragraph (1), to remain available until expended.
    (e) Flexibility for Unemployment Program Agreements.--
            (1) Flexibility.--
                    (A) In general.--Subsection (g) of section 4001 of 
                the Supplemental Appropriations Act, 2008 (Public Law 
                110-252; 26 U.S.C. 3304 note) shall not apply with 
                respect to a State that has enacted a law before 
                December 1, 2013, that, upon taking effect, would 
                violate such subsection.
                    (B) Effective date.--Subparagraph (A) is effective 
                with respect to weeks of unemployment beginning on or 
                after December 29, 2013.
            (2) Permitting a subsequent agreement.--Nothing in such 
        title IV shall preclude a State whose agreement under such 
        title was terminated from entering into a subsequent agreement 
        under such title on or after the date of the enactment of this 
        Act if the State, taking into account the application of 
        paragraph (1), would otherwise meet the requirements for an 
        agreement under such title.

SEC. 3. ELIMINATION OF PRIVATE JET GIVEAWAY.

    (a) In General.--Subparagraph (C) of section 168(e)(3) of the 
Internal Revenue Code of 1986 is amended by striking ``and'' at the end 
of clause (iv), by redesignating clause (v) as clause (vi), and by 
inserting after clause (iv) the following new clause:
                            ``(v) any general aviation aircraft, and''.
    (b) Class Life.--Paragraph (3) of section 168(g) of the Internal 
Revenue Code of 1986 is amended by inserting after subparagraph (E) the 
following new subparagraph:
                    ``(F) General aviation aircraft.--In the case of 
                any general aviation aircraft, the recovery period used 
                for purposes of paragraph (2) shall be 12 years.''.
    (c) General Aviation Aircraft.--Subsection (i) of section 168 of 
the Internal Revenue Code of 1986 is amended by inserting after 
paragraph (19) the following new paragraph:
            ``(20) General aviation aircraft.--The term `general 
        aviation aircraft' means any airplane or helicopter (including 
        airframes and engines) not used in commercial or contract 
        carrying of passengers or freight, but which primarily engages 
        in the carrying of passengers.''.
    (d) Effective Date.--This section shall be effective for property 
placed in service after December 31, 2012.

SEC. 4. ADJUSTED GROSS INCOME AND PER PERSON LIMITATIONS ON SHARE OF 
              INSURANCE PREMIUMS PAID BY FEDERAL CROP INSURANCE 
              CORPORATION.

    Section 508(e)(1) of the Federal Crop Insurance Act (7 U.S.C. 
1508(e)(1)) is amended--
            (1) by striking ``For the purpose'' and inserting the 
        following:
                    ``(A) Payment authority.--For the purpose''; and
            (2) by adding at the end the following new subparagraphs:
                    ``(B) Adjusted gross income limitation.--The 
                Corporation shall not pay a part of the premium for 
                additional coverage for any person or legal entity that 
                has an average adjusted gross income (as defined in 
                section 1001D of the Food Security Act of 1985 (7 
                U.S.C. 1308-3a)) in excess of $250,000.
                    ``(C) Per person limitation.--The Corporation shall 
                not pay more than $40,000 to any person or legal entity 
                for premiums under this section.''.

SEC. 5. PAYMENT LIMITATIONS RELATED TO CROP SUBSIDIES.

    (a) In General.--Section 1001 of the Food Security Act of 1985 (7 
U.S.C. 1308) is amended--
            (1) in subsection (a), by striking paragraph (3) and 
        inserting the following:
            ``(3) Legal entity.--
                    ``(A) In general.--The term `legal entity' means--
                            ``(i) an organization that (subject to the 
                        requirements of this section and section 1001A) 
                        is eligible to receive a payment under a 
                        provision of law referred to in subsection (b), 
                        (c), or (d);
                            ``(ii) a corporation, joint stock company, 
                        association, limited partnership, limited 
                        liability company, limited liability 
                        partnership, charitable organization, estate, 
                        irrevocable trust, grantor of a revocable 
                        trust, or other similar entity (as determined 
                        by the Secretary); and
                            ``(iii) an organization that is 
                        participating in a farming operation as a 
                        partner in a general partnership or as a 
                        participant in a joint venture.
                    ``(B) Exclusion.--The term `legal entity' does not 
                include a general partnership or joint venture.'';
            (2) by striking subsections (b) through (d) and inserting 
        the following:
    ``(b) Limitation on Payments for Covered Commodities, Cotton, and 
Peanuts.--The total amount of payments received, directly or 
indirectly, by a person or legal entity for any crop year for 1 or more 
covered commodities, cotton, and peanuts under title I of the Food, 
Conservation, and Energy Act of 2008, any extension of such Act, or 
title I of the Federal Agriculture Reform and Risk Management Act of 
2013 may not exceed $125,000, of which--
            ``(1) not more than $75,000 may consist of marketing loan 
        gains and loan deficiency payments received pursuant to such 
        Act; and
            ``(2) not more than $50,000 may consist of any other 
        payments made for covered commodities and peanuts under such 
        Acts.
    ``(c) Spousal Equity.--
            ``(1) In general.--Notwithstanding subsection (b), except 
        as provided in paragraph (2), if a person and the spouse of the 
        person are covered by paragraph (2) and receive, directly or 
        indirectly, any payment or gain covered by this section, the 
        total amount of payments or gains (as applicable) covered by 
        this section that the person and spouse may jointly receive 
        during any crop year may not exceed an amount equal to twice 
        the applicable dollar amounts specified in subsection (b).
            ``(2) Exceptions.--
                    ``(A) Separate farming operations.--In the case of 
                a married couple in which each spouse, before the 
                marriage, was separately engaged in an unrelated 
                farming operation, each spouse shall be treated as a 
                separate person with respect to a farming operation 
                brought into the marriage by a spouse, subject to the 
                condition that the farming operation shall remain a 
                separate farming operation, as determined by the 
                Secretary.
                    ``(B) Election to receive separate payments.--A 
                married couple may elect to receive payments separately 
                in the name of each spouse if the total amount of 
                payments and benefits described in subsection (b) that 
                the married couple receives, directly or indirectly, 
                does not exceed an amount equal to twice the applicable 
                dollar amounts specified in those subsections.'';
            (3) in paragraph (3)(B) of subsection (f), by adding at the 
        end the following:
                            ``(iii) Irrevocable trusts.--In 
                        promulgating regulations to define the term 
                        `legal entity' as the term applies to 
                        irrevocable trusts, the Secretary shall ensure 
                        that irrevocable trusts are legitimate entities 
                        that have not been created for the purpose of 
                        avoiding a payment limitation.''; and
            (4) in subsection (h), in the second sentence, by striking 
        ``or other entity'' and inserting ``or legal entity''.
    (b) Conforming Amendments.--
            (1) Section 1001 of the Food Security Act of 1985 (7 U.S.C. 
        1308) is amended--
                    (A) in subsection (e), by striking ``subsections 
                (b) and (c)'' each place it appears in paragraphs (1) 
                and (3)(B) and inserting ``subsection (b)'';
                    (B) in subsection (f)--
                            (i) in paragraph (2), by striking 
                        ``Subsections (b) and (c)'' and inserting 
                        ``Subsection (b)'';
                            (ii) in paragraph (4)(B), by striking 
                        ``subsection (b) or (c)'' and inserting 
                        ``subsection (b)'';
                            (iii) in paragraph (5)--
                                    (I) in subparagraph (A), by 
                                striking ``subsection (d)''; and
                                    (II) in subparagraph (B), by 
                                striking ``subsection (b), (c), or 
                                (d)'' and inserting ``subsection (b)''; 
                                and
                            (iv) in paragraph (6)--
                                    (I) in subparagraph (A), by 
                                striking ``Notwithstanding subsection 
                                (d), except as provided in subsection 
                                (g)'' and inserting ``Except as 
                                provided in subsection (f)''; and
                                    (II) in subparagraph (B), by 
                                striking ``subsections (b), (c), and 
                                (d)'' and inserting ``subsection (b)'';
                    (C) in subsection (g)--
                            (i) in paragraph (1)--
                                    (I) by striking ``subsection 
                                (f)(6)(A)'' and inserting ``subsection 
                                (e)(6)(A)''; and
                                    (II) by striking ``subsection (b) 
                                or (c)'' and inserting ``subsection 
                                (b)''; and
                            (ii) in paragraph (2)(A), by striking 
                        ``subsections (b) and (c)'' and inserting 
                        ``subsection (b)''; and
                    (D) by redesignating subsections (e) through (h) as 
                subsections (d) through (g), respectively.
            (2) Section 1001A of the Food Security Act of 1985 (7 
        U.S.C. 1308-1) is amended--
                    (A) in subsection (a), by striking ``subsections 
                (b) and (c) of section 1001'' and inserting ``section 
                1001(b)''; and
                    (B) in subsection (b)(1), by striking ``subsection 
                (b) or (c) of section 1001'' and inserting ``section 
                1001(b)''.
            (3) Section 1001B(a) of the Food Security Act of 1985 (7 
        U.S.C. 1308-2(a)) is amended in the matter preceding paragraph 
        (1) by striking ``subsections (b) and (c) of section 1001'' and 
        inserting ``section 1001(b)''.
    (c) Payments Limited to Active Farmers.--Section 1001A of the Food 
Security Act of 1985 (7 U.S.C. 1308-1) is amended--
            (1) in subsection (b)(2)--
                    (A) by striking ``or active personal management'' 
                each place it appears in subparagraphs (A)(i)(II) and 
                (B)(ii); and
                    (B) in subparagraph (C), by striking ``, as applied 
                to the legal entity, are met by the legal entity, the 
                partners or members making a significant contribution 
                of personal labor or active personal management'' and 
                inserting ``are met by partners or members making a 
                significant contribution of personal labor, those 
                partners or members''; and
            (2) in subsection (c)--
                    (A) in paragraph (1)--
                            (i) by striking subparagraph (A) and 
                        inserting the following:
                    ``(A) the landowner share-rents the land at a rate 
                that is usual and customary;'';
                            (ii) in subparagraph (B), by striking the 
                        period at the end and inserting ``; and''; and
                            (iii) by adding at the end the following:
                    ``(C) the share of the payments received by the 
                landowner is commensurate with the share of the crop or 
                income received as rent.'';
                    (B) in paragraph (2)(A), by striking ``active 
                personal management or'';
                    (C) in paragraph (5)--
                            (i) by striking ``(5)'' and all that 
                        follows through ``(A) In general.--A person'' 
                        and inserting the following:
            ``(5) Custom farming services.--A person'';
                            (ii) by inserting ``under usual and 
                        customary terms'' after ``services''; and
                            (iii) by striking subparagraph (B); and
                    (D) by adding at the end the following:
            ``(7) Farm managers.--A person who otherwise meets the 
        requirements of this subsection other than (b)(2)(A)(i)(II) 
        shall be considered to be actively engaged in farming, as 
        determined by the Secretary, with respect to the farming 
        operation, including a farming operation that is a sole 
        proprietorship, a legal entity such as a joint venture or 
        general partnership, or a legal entity such as a corporation or 
        limited partnership, if the person--
                    ``(A) makes a significant contribution of 
                management to the farming operation necessary for the 
                farming operation, taking into account--
                            ``(i) the size and complexity of the 
                        farming operation; and
                            ``(ii) the management requirements normally 
                        and customarily required by similar farming 
                        operations;
                    ``(B)(i) is the only person in the farming 
                operation qualifying as actively engaged in farming by 
                using the farm manager special class designation under 
                this paragraph; and
                    ``(ii) together with any other persons in the 
                farming operation qualifying as actively engaged in 
                farming under subsection (b)(2) or as part of a special 
                class under this subsection, does not collectively 
                receive, directly or indirectly, an amount equal to 
                more than the applicable limits under section 1001(b);
                    ``(C) does not use the management contribution 
                under this paragraph to qualify as actively engaged in 
                more than 1 farming operation; and
                    ``(D) manages a farm operation that does not 
                substantially share equipment, labor, or management 
                with persons or legal entities that with the person 
                collectively receive, directly or indirectly, an amount 
                equal to more than the applicable limits under section 
                1001(b).''.
    (d) Application.--The amendments made by this section shall apply 
beginning with the 2014 crop year.
                                 <all>